Journal of the International Council for Small Business,
Год журнала:
2024,
Номер
unknown, С. 1 - 13
Опубликована: Окт. 9, 2024
The
objective
of
this
study
was
to
determine
the
critical
success
factors
that
contribute
performance
micro-,
small,
and
medium-sized
enterprises
(MSMEs)
in
context
digital
financial
literacy.
This
employed
total
interpretive
structural
modeling
approach
construct
a
hierarchical
model
important
elements
analyze
their
direct
indirect
interconnections.
article
specifies
six
impact
MSMEs,
with
consideration
effects
value
generation
leading
enhanced
performance.
results
indicate
entrepreneurial
orientation
literacy
are
primary
components
developed
model,
all
collectively
contributing
overall
By
identifying
categorizing
key
within
strategic
provides
MSME
founders
systematic
way
enhance
business
competency,
which
has
significant
consequences
for
growth
success.
research
assists
policy
makers
practitioners
improving
MSMEs.
Technological Forecasting and Social Change,
Год журнала:
2024,
Номер
208, С. 123653 - 123653
Опубликована: Авг. 24, 2024
In
today's
data-driven
era,
ubiquitous
concern
about
environmental
issues
pushes
more
startups
to
engage
in
business
model
innovation
that
promotes
environmentally
friendly
technologies.
The
goal
of
these
is
create
technology-based
products
and
services
enhance
sustainability.
this
context,
artificial
intelligence
promises
be
a
key
instrument
create,
capture,
deliver
value.
However,
the
existing
literature
lacks
deep
understanding
how
using
AI
innovate
their
models
achieve
positive
impact.
Therefore,
paper
investigates
green
technology
utilize
from
perspective
for
We
conduct
qualitative,
exploratory
multiple-case
study
Eisenhardt
methodology,
based
on
interview
data
analyzed
qualitative
content
analysis.
derive
five
predominant
manifestations
AI-driven
identify
archetypical
connections
between
dimensions.
Further,
we
establish
three
overarching
associations
among
cases.
doing
so,
contribute
theory
practice
by
providing
deeper
account
attempt
maximize
impact
through
AI.
results
also
highlight
driven
can
support
society
securing
sustainable
future.
Journal of financial reporting & accounting,
Год журнала:
2025,
Номер
unknown
Опубликована: Фев. 17, 2025
Purpose
The
aim
of
this
study
is
to
investigate
the
factors
that
influence
readiness
adopt
artificial
intelligence
(AI)
tools
within
Moroccan
auditing
firms.
Design/methodology/approach
A
quantitative
research
design
was
used,
using
survey
data
examine
perceived
usefulness
(PU),
ease
use
(EU)
and
top
management
commitment
(TMC)
on
AI
adoption
(AIAR)
in
auditing.
conceptual
model,
drawing
from
technology
acceptance
model
(TAM)
supported
by
findings
previous
literature,
proposed.
tested
partial
least
squares
–
structural
equation
modelling
collected
116
respondents.
Findings
confirmed
PU
TMC
do
not
significantly
AIAR
Morocco,
whereas
EU
positively
associated
AIAR.
Research
limitations/implications
presents
based
a
single
country,
which
may
limit
broader
applicability
results
other
contexts
or
regions
with
different
regulatory,
cultural
economic
environments.
Practical
implications
suggest
TAM
necessarily
adapted
an
emerging
context
like
Morocco.
significant
role
suggests
firms
should
prioritize
development
integration
are
intuitive
user-friendly.
be
presented
only
as
tool
for
enhancing
audit
quality
but
also
means
reducing
workload
improving
efficiency.
Furthermore,
rather
than
relying
solely
top-down
mandates,
more
decentralized
approach
could
effective,
where
individual
auditors
empowered
experiment
integrate
them
into
their
practices.
This
foster
culture
innovation
gradual
adoption,
increasing
likelihood
successful
Social
can
promote
societal
benefits
transparency,
accountability
trust
both
public
private
sectors.
In
countries
financial
transparency
lacking
vital
stability,
help
reduce
corruption,
improve
decision-making
trust,
ultimately
supporting
investment
social
equity.
Originality/value
paper
offers
original
contribution
examining
Morocco’s
sector,
focusing
market
African
context.
Unlike
studies
developed
countries,
it
highlights
unique
challenges
opportunities
faced
auditors,
considering
PU,
TMC.
It
organizations
assess
ability
employees
effectively
workflows.
MASALAH-MASALAH HUKUM,
Год журнала:
2025,
Номер
54(1), С. 1 - 12
Опубликована: Март 27, 2025
The
rapid
development
of
artificial
intelligence
(AI)
presents
complex
challenges
in
legal
theory,
particularly
regarding
the
question
AI
as
a
subject.
As
becomes
increasingly
capable
creative
work
and
decision-making,
arises
whether
it
should
be
recognized
legally
an
entity
its
own
right.
This
study
explores
implications
recognizing
subject
through
lens
Immanuel
Kant's
philosophy,
focusing
on
human
dignity.
Kant
argues
that
dignity
is
intrinsic,
grounded
capacity
for
rational
thought
moral
responsibility,
characteristic
lacks.
Thus,
risks
undermining
by
equating
beings
with
entities
do
not
possess
autonomy
or
ethical
awareness.
examines
current
framework
Indonesia,
highlighting
lack
clear
regulation
AI,
philosophical,
ethical,
practical
considerations
involved
treatment
AI.
It
treated
tool,
subject,
ensuring
remains
cornerstone
system.
paper
concludes
advocating
fragmented,
sector-specific
approach
to
more
focused
oversight
while
protecting
Zeitschrift für wirtschaftlichen Fabrikbetrieb,
Год журнала:
2025,
Номер
120(s1), С. 12 - 16
Опубликована: Март 20, 2025
Abstract
Die
Einführung
von
Künstlicher
Intelligenz
(KI)
wird
häufig
als
disruptiver
Wandel
der
Arbeitswelt
beschrieben.
Erfahrungen
aus
praxisnahen
Forschung
zeigen
jedoch,
dass
die
Implementierung
KI
in
kleinen
und
mittleren
Unternehmen
(KMU)
eher
Form
spezifischen
Anwendungen
erfolgt,
nur
bestimmte
Mitarbeitende
verschiedenen
Rollen
betreffen.
Anhand
zwei
Anwendungsfällen
zeigt
Beitrag
auf,
wie
menschenzentrierte
Gestaltung
wichtige
Ansätze
für
erfolgreiche
bietet.
Advances in computational intelligence and robotics book series,
Год журнала:
2025,
Номер
unknown, С. 301 - 338
Опубликована: Март 7, 2025
This
research
examines
the
integration
of
advanced
technologies,
particularly
Artificial
Intelligence
(AI),
in
Small
and
Medium-sized
Enterprises
(SMEs)
across
Latin
America.
It
addresses
a
gap
scholarship
regarding
technological
advancement
regional
SMEs.
Our
study,
based
on
data
from
306
SME
executives
six
countries,
reveals
growing
trend
towards
technology
adoption,
especially
customer-oriented
sectors,
driven
by
desires
for
improved
operational
efficiency
productivity.
Major
barriers
include
high
initial
costs
lack
skilled
personnel.
The
findings
highlight
need
tailored
digital
strategies
America,
considering
unique
motivations,
challenges,
contexts
study
offers
insights
policymakers,
tech
industry
leaders,
decision-makers
navigating
transformation
AI
era,
emphasizing
importance
strategic
alignment,
comprehensive
implementation
business
areas,
addressing
workforce
skill
gaps
successful
evolution.
Systems,
Год журнала:
2025,
Номер
13(4), С. 264 - 264
Опубликована: Апрель 8, 2025
This
review
synthesizes
current
knowledge
on
the
transformative
impacts
of
artificial
intelligence
(AI)—computational
systems
capable
performing
tasks
requiring
human-like
reasoning—on
business
innovation.
It
addresses
potential
AI
to
reshape
strategies,
operations,
and
value
creation
across
various
industries.
Key
themes
include
AI-driven
model
innovation,
human–AI
collaboration,
ethical
governance,
operational
efficiency,
customer
experience
personalization,
organizational
capability
development,
adoption
disparities.
enables
scalable
product
personalized
service
delivery,
data-driven
strategic
decisions.
Successful
implementations
hinge
overcoming
technical,
cultural,
barriers,
with
enhancing
consumer
trust
competitiveness,
positioning
responsible
innovation
as
a
imperative.
For
practitioners,
this
offers
evidence-based
frameworks
for
aligning
objectives.
academics,
it
identifies
research
frontiers,
including
longitudinal
impacts,
context-specific
roadmaps
small-
medium-sized
enterprises,
sustainable
pathways.
conceptualizes
driver
systemic
transformation,
continuous
learning,
foresight,
ability
competitive
advantage.
