Academic literature on the topic 'Technological innovations – Accounting'
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Journal articles on the topic "Technological innovations – Accounting"
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Ndzana, Martin, Onomo Cyrille, Gregory Mvogo, and Thierry Bedzeme. "Innovation and small and medium enterprises’ performance in Cameroon." Journal of Small Business and Enterprise Development 28, no. 5 (June 15, 2021): 724–43. http://dx.doi.org/10.1108/jsbed-06-2020-0188.
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PurposeThis article attempts to explain performance through the development of innovations within small and medium enterprises (SMEs). Specifically, the authors analyse the determinants of innovation and assess the role of technological and non-technological innovations in performance.Design/methodology/approachBased on a sample of 508 Cameroonian SMEs, the PSM (propensity score matching) technique was used to reduce the selection bias inherent in this type of analysis.FindingsThe results show that technological innovation does not influence significantly the performance of SMEs, whereas non-technological innovation positively influences it. The combination of these two types of innovation leads to better performance than even accentuated development of only one type.Practical implicationsTo improve the performance of SMEs, it is necessary to adopt a comprehensive innovation policy that combines non-technological and technological innovations. In addition, it is important to intensify informations and communication technologies (ICT) promotion policies that contribute to the adoption of innovations within enterprises.Originality/valueThis paper contributes to the literature by showing the role of technological and non-technological innovations in explaining the performance of SMEs. Moreover, unlike the existing work in sub-Saharan Africa, which is limited to testing the innovation–performance relationship, this study also determines the productivity gain generated by innovative firms compared to non-innovative ones.
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Kolade, Oluwaseun, Demola Obembe, and Samuel Salia. "Technological constraints to firm performance." Journal of Small Business and Enterprise Development 26, no. 1 (February 11, 2019): 85–104. http://dx.doi.org/10.1108/jsbed-01-2018-0029.
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Purpose Manufacturing and services SMEs in Africa face challenges and constraints exacerbated by ineffectual government policies, environmental turbulence and the near absence of institutional support. The purpose of this paper is to investigate if informal linkages and formal cooperation are helping firms to overcome constraints to uptake of technological innovations in Nigeria. Design/methodology/approach The paper is based on quantitative data obtained from structured interviews of 631 Nigerian firms. These firms were selected using stratified random sampling from a total population of 18,906 manufacturing and services companies in the national database obtained from the National Bureau of Statistics. Findings The result of the binary logistic regression indicates that while informal linkages appear to be insignificant, formal inter-firm cooperation is an effective moderator of barriers to technological innovations. Research limitations/implications The paper focusses only on technological, rather than non-technological, innovations. Practical implications The paper recommends that, in addition to other interventions to promote diffusion of technological innovations, governments should give priority to interventions that support formal cooperation among SMEs. Originality/value Previous studies have generally looked at the impact of cooperative networks on firms’ innovation uptake. This paper provides original insights into the “how” of cooperative impact, specifically with respect to helping SMEs to overcome constraints. The paper also delineates formal cooperation from informal linkages.
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Khan, Ahmad Khalid, Omar Abdullah Al Aboud, and Syed Mohammad Faisal. "An Empirical Study of Technological Innovations in the Field of Accounting - Boon or Bane." Business and Management Studies 4, no. 1 (February 26, 2018): 51. http://dx.doi.org/10.11114/bms.v4i1.3057.
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In this paper researchers make an attempt by doing intense work that how technological innovations make jobs of accountant so easy from their routine jobs from posting to generating accounting statements etc. with the help of available software and technology in accounting field.Technological innovations have changed an obstructed job of accountant into easier one and that too rapid and accurate, with these developments researchers have found and witnessed that it has affected erstwhile as it has restricted entry for so many into an accounting field as jobs of accountants have shrunk and in few hands who are technology accelerators and technology driven.Researchers have shown how technology has affected the outcome and impact on business in terms of accuracy, pace and swiftness.Researchers have made an attempt to explore various cause and effect relationship between available software in accounting, technology and accountants.In their intense and in depth research we have designed questionnaire comprised of many questions in which respondents are selected from top management, employees and included job seekers too in order to receive their unbiased responses during primary data collection.Wherever found necessary researchers have taken secondary data also to make study more accurate, interesting and feasible.
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Wadho, Waqar, and Azam Chaudhry. "Innovation in the Textiles Sector: A Firm-Level Analysis of Technological and Nontechnological Innovation." LAHORE JOURNAL OF ECONOMICS 21, Special Edition (September 1, 2016): 129–66. http://dx.doi.org/10.35536/lje.2016.v21.isp.a6.
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In a knowledge-based economy, it has become increasingly important to better understand critical aspects of the innovation process such as innovation activities beyond R&D, the interaction among different actors in the market and the relevant knowledge flows. Using a sample of 431 textiles and apparel manufacturers, this paper explores the dynamics of firms’ innovation activities by analyzing their innovation behavior, the extent and types of innovation, the resources devoted to innovation, sources of knowledge spillovers, the factors hampering technological innovation and the returns to innovation for three years, 2013–15. Our results show that 56 percent of the surveyed firms introduced technological and/or nontechnological innovations, while 38 percent introduced new products, these innovations were generally incremental as the majority of innovations were new only to the firm. Furthermore, the innovation rate increases with firm size; large firms have an innovation rate of 83 percent, followed by medium firms (68 percent) and small firms (39 percent). Technologically innovative firms spent, on average, 10 percent of their turnover on innovation expenditure in 2015. Acquisition of machinery and equipment is the main innovation activity, accounting for 56 percent of innovation expenditures. Large firms consider foreign market sources (clients and suppliers) and small firms consider local market sources their key source of information and cooperation. 63 percent of technological innovators cite improving the quality of goods as their most important objective. Lack of available funds within the enterprise is the single most important cost factor hampering innovation, followed by the high cost of innovation. Our results show that 67 percent of the turnover among product innovators in 2015 resulted from product innovations that were either new to the market or new to the firm.
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Zhang, Wenhong, Yapu Zhao, Longwei Tian, and Dong Liu. "Boundary-spanning demand-side search and radical technological innovations in China." Management Decision 55, no. 8 (September 18, 2017): 1749–69. http://dx.doi.org/10.1108/md-04-2016-0236.
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Purpose The purpose of this paper is to explore how boundary-spanning demand-side search (BSDSS) fuels radical technological innovations as well as how innovation appropriability moderates this relationship. In particular, based on Teece’s (1986) argument regarding the appropriability of innovation, the authors divide factors to influence innovation appropriability into two types: external institution related and internal capability related. Design/methodology/approach This study employs a survey methodology. Specifically, the authors collected a sample composed of 150 high-tech manufacturing Chinese firms. Findings Results show that BSDSS has a positive effect on radical technological innovations. Further, the authors find that dysfunctional competition and political ties negatively moderate the main effect, whereas firms’ legal and IPRs protection capabilities positively moderate the main effect. Research limitations/implications One major limitation is that the findings are based on data derived from Chinese firms, which may limit the generalization of the findings. Practical implications The findings suggest that firms competing Chinese market, both Chinese and foreign firms, should actively leverage BSDSS to boost radical technological innovations. Chinese firms should pay attention to the negative roles of appropriability hazards originating from external institutional environment. Foreign firms in Chinese market should be cautious on potential dysfunctional competition from local competitors, such as imitation and intelligence property violation, and enhance appropriability through building internal capabilities, such as legal and IPRs capabilities. Originality/value The study highlights the crucial roles of BSDSS in radical technological innovations, as well as the moderating roles of innovation appropriability. These results provide new insights into the drivers of radical technological innovations.
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Opazo-Basáez, Marco, Ferran Vendrell-Herrero, and Oscar F. Bustinza. "Digital service innovation: a paradigm shift in technological innovation." Journal of Service Management 33, no. 1 (November 18, 2021): 97–120. http://dx.doi.org/10.1108/josm-11-2020-0427.
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PurposeExisting innovation frameworks suggest that manufacturing firms have traditionally developed a complementary model of technological innovations comprising process and product innovations (e.g. Oslo Manual). This article presents digital service innovation as a novel form of technological innovation that is capable of enhancing the performance of firms in certain manufacturing industries.Design/methodology/approachDrawing on technological innovation and digital servitization fields of research, this study argues that digital service innovation, in manufacturing contexts, complements traditional sources of technological innovation, so increasing the profit margins of firms. This effect is significant in industries characterized by business-to-business contexts, high presence of link channels and long product life spans (e.g. manufacturing and computer-based industries). Predictions are tested on a unique sample of 423 Spanish manufacturing firms using parametric (t-test) and nonparametric (fuzzy-set qualitative comparative analysis, fsQCA) approaches.FindingsThe results of this analysis show that a necessary condition so that manufacturing firms can increase profits is the deployment of simultaneous process and product innovations. It also reveals that optimal configuration requires that digital service innovation be undertaken, particularly in machinery and computer-based manufacturing industries. Hence, all three sources of technological innovation are brought together in order to reach the highest levels of company performance. The evidence suggests that technological innovation and digital servitization are closely interrelated in highly innovative manufacturing contexts.Originality/valueThis study's originality and value reside in the fact that it reveals the existence of firms incorporating digital service innovation – a new, technological innovation dimension that challenges existing innovation frameworks – to complement traditional technological innovation sources, namely process and product innovation. Moreover, the study conceptualizes and empirically tests the value-adding role of digital services in firms' technological innovation portfolio.
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Cannas, Francesco, Davide Pellegrini, and Calogero Vecchio. "Policy note: A New Legal Framework Towards a Definitive EU VAT System: Online Hosting Platforms and E-Books Reveal Unsolved Problems on the Horizon." Intertax 46, Issue 8/9 (August 1, 2018): 690–98. http://dx.doi.org/10.54648/taxi2018072.
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A definitive VAT seems to be finally coming by means of the so-called digital package, or at least this is what is stated by the EU Commission. This article explores the most recent EU proposals approved, as well as some of those that are still on the table. The authors present a comprehensive overview of the actual policy trends in the field of VAT and digital economy, in order to identify the main features of the system as conceived by the Commission to respond to the current challenges posed by technological innovation. Subsequently, the authors focus on the missing element, namely the fact that the legal categories on which the VAT system is based are outdated. These categories were created in a non-digital era – a period when today’s innovations were unconceivable. To demonstrate this and further stimulate debate, they take the example of online hosting platforms and ebooks, and use these technological innovations to identify the weaknesses of the system. Finally, the authors propose some conceptual solutions, also in light of recent innovations.
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Aaltola, Pasi. "Investing in strategic development." Qualitative Research in Accounting & Management 15, no. 2 (June 18, 2018): 206–30. http://dx.doi.org/10.1108/qram-05-2017-0044.
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PurposeThis paper aims to explore management control in the strategic development of business model and managerial innovations. The issue is approached from the perspective of managerial work, aiming to outline what managers consider as essential elements of management control in these often iterative and learning-intensive developmental activities.Design/methodology/approachThe study is based on the views of 20 managers engaged in strategic development and its control in various organisations. The interview data consist of the respondents’ experiences and project cases involving non-technological innovations. Qualitative content analysis is used to identify three key concepts of management control of business model and managerial innovations.FindingsThe findings suggest that with managerial and business model innovation, appropriate management control could be established by aligning the innovation being developed with the strategic story of the organisation, leveraging co-creational projects and experimentation with close customer contact.Research limitations/implicationsThe focus of this qualitative research is on building an initial framework. Future research could expand understanding of managerial work and accounting by examining this study’s outcomes in more practical detail in various contexts.Practical implicationsThe findings of this study lead managers and researchers to consider management control of non-technological innovations as an enabling system supporting successful innovations.Originality/valueThis study adds a unique perspective to the literature by conceptualising and offering managerial implications for management control in the context of strategic development of non-technological innovations.
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Saruchera, Fanny, and Maxwell Agabu Phiri. "Technological innovations performance and public-private-partnerships." Corporate Ownership and Control 13, no. 4 (2016): 549–57. http://dx.doi.org/10.22495/cocv13i4c4p4.
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The research institutes’ dilemma in successfully bringing their breakthrough technological innovations to the market has remained major concern in most developing economies. Zimbabwe is no exception. The theory of Public-Private-Partnerships (PPPs) and their increasing applicability in especially the provision of public facilities and services has commanded some research interest worldwide. However, not much attempts have been made to unlock the value in the PPP’s capability in enhancing commercialization of technological innovations, worst still from a developing economy’s perspective. This paper explores the role of PPPs in ensuring successful Research and Development, and Commercialization (R & D-C) of research outcomes. Guided by a systematic literature review on key success factors of PPPs, cases of two forms of PPPs (a Build-Own-Operate-Transfer (BOOT) PPP, and a concession contract) were studied and their operations were monitored and evaluated, in comparison to institutes not engaged in any partnership – to supplement data obtained through key informant interviews. The study established that research institutes engaged in PPPs had relatively fewer commercialization challenges for their output as compared to those who were not engaged. However, it emerged that there are limitations regarding observance of the critical success factors, thereby hindering progress of the prevailing PPPs. The findings of this study imply that there are limited understandings surrounding the value that could be unlocked in commercializing research institutes’ innovations through PPPs. To the few existing PPPs, there is lack of integrative frameworks for the management of, and success of the PPPs. Anchored on promoting ideal collaborations in which all key values are honoured, the study proposes a framework that emphasizes a collaboration in which the public research institute concentrates on research and development, while the private firm partner uses her market analytics to focus on getting the product to the market.
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Hsu, Po-Hsuan. "Technological innovations and aggregate risk premiums☆." Journal of Financial Economics 94, no. 2 (November 2009): 264–79. http://dx.doi.org/10.1016/j.jfineco.2009.01.002.
Full textDissertations / Theses on the topic "Technological innovations – Accounting"
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Geron, Cecilia Moraes Santostaso. "Incentivos para a adoção e a utilização da linguagem XBRL pelas companhias em sua comunicação com o mercado." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-08072016-155634/.
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O objetivo geral deste trabalho foi verificar quais são os incentivos para que as empresas adotem a linguagem XBRL na comunicação de suas informações financeiras ao mercado. Dessa forma, estudaram-se os fatores determinantes que levam as companhias a adotar a tecnologia, bem como os benefícios alcançados pelos adotantes da linguagem XBRL e os benefícios esperados pelos não adotantes. Para responder ao objetivo geral do trabalho, apoiou-se na visão da Teoria Contratual da Firma, Teoria dos Prospectos, Teoria da Difusão das Inovações, Teoria da Ação Racional, Teoria da Ação Planejada Modelo de Aceitação da Tecnologia. Foram analisadas as respostas de profissionais, brasileiros e estrangeiros, envolvidos com a preparação da informação financeira para arquivamento em órgãos reguladores e bolsas de valores, os preparadores de informações financeiras nas companhias e os usuários dessas informações, ou seja, investidores e analistas. Além disso, estudou-se a relação da qualidade da informação medida por meio do gerenciamento de resultados e as determinantes de adoção da linguagem XBRL com base numa amostra composta de companhias estrangeiras que se reportam ao mercado norte-americano no período de 2006 a 2014. Concluiu-se que a preparação e a própria interação com os arquivos em XBRL não são fáceis e o uso do XBRL não reduz os erros na preparação dos arquivos. Os custos na preparação de arquivos em XBRL não são mais altos do que a preparação de outro tipo de arquivo; dessa forma, uma possível adoção da linguagem XBRL no Brasil não teria um impacto de aumento de custos significativo para as companhias, após o período de aprendizagem. Os pontos positivos apontados pelos respondentes referem-se à flexibilidade para sua utilização em outros softwares, acesso a uma quantidade maior de dados, além de diminuição no custo de acesso, tempo e custo de processamento de dados em XBRL. Há a tendência de melhora da qualidade das análises das informações financeiras em XBRL, já que fica mais fácil separar as informações relevantes e entender as informações reportadas. Aumenta-se a percepção de transparência em relação à empresa, o que pode melhorar sua imagem e colaborar com a diminuição de assimetria informacional. Apurou-se que não há relação entre a qualidade da informação medida por meio do gerenciamento de resultados e a utilização da linguagem XBRL. Confirmou-se relação negativa entre o gerenciamento de resultados e maior endividamento, menor rentabilidade e tamanho da entidade. Apurou-se relação positiva com a liquidez das ações da companhia no mercado. No estudo das determinantes da adoção da linguagem, constatou-se uma relação negativa entre a adoção da linguagem XBRL e o tamanho da empresa, complexidade, investimento em imobilizado e inovação e uma relação positiva com a liquidez de ações em bolsa. Um achado importante é a relação positiva entre a utilização da linguagem XBRL no país de origem da empresa e a adoção da linguagem para apresentação do relatório na SEC, ou seja, o conhecimento prévio da linguagem facilita sua adoção.The objective of this work was to verify which are the incentives for the companies to adopt XBRL language for the communication of their financial information to the Market. Thus, the determinants were studied, the ones that lead the companies to adopt the technology and the benefits achieved by adopters of XBRL language and the benefits expected by non-adopters. In order to meet the overall objective of the work, it was supported in view of the Theory of the Firm, Prospect Theory, Innovation Diffusion Theory, Theory of Reasoned Action, and Theory of Planned Behavior and Technology Acceptance Model. To meet the objective of the research, responses of Brazilian and foreign professionals were analyzed, the ones involved in the preparation of financial information for filing in regulatory agencies and stock exchanges, preparers of financial statements of companies and users of this information, in other words, investors and analysts. In addition, it was studied the relation between the information quality measured by means of earnings managing and the determinants of the adoption of XBRL language based on a sample composed of foreign companies that report to the North American market in the period from 2006 to 2014. It was concluded that the preparation and the interaction itself with XBRL files are not easy and the use of XBRL does not reduce the errors in the preparation of the files. The costs in preparing XBRL files are not higher than the preparation of another type of file; therefore, a possible adoption of XBRL in Brazil would not have a significant cost increase impact for the companies after a period of learning. The strengths indicated by the respondents refer to the flexibility to use other software, access to a larger amount of data, besides decrease in the cost of access, time and data processing cost in XBRL. There is a tendency to improve the quality of the analyses of financial information in XBRL, once it is easier to separate the relevant information and understand the reported information. The perception of transparency regarding the company increases, which can improve its image and collaborate with the reduction of informational asymmetry. It was ascertained that there is not a relation between the quality of the information measured by means of earnings managing and the use of XBRL language. It was confirmed a negative relation between the earnings management and higher indebtedness, lower profitability and the company size. While it was found positive relation with the liquidity of the company\'s shares. In the study of the determinants of the language adoption, it was found a negative relation between the adoption of XBRL language and company size, complexity, fixed asset investment and innovation and a positive relation with the liquidity of shares. An important finding is the positive relation between the use of XBRL in the country of origin of the company and the adoption of the language for the reporting to SEC, in other words, prior knowledge of the language facilitates its adoption
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Guaiana, Mauricio Taufic. "O processo de institucionalização do XBRL no Brasil: um estudo utilizando o modelo organizing vision (ov)." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-22112013-192405/.
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Em meados de 1998, Charles Hoffman, contador americano, conseguiu desenvolver um novo conceito para a transmissão e gestão da informação financeira em meio digital. Posteriormente denominada de XBRL, sua essência era simples: tentar criar uma forma de comunicação que fosse inteligível e comum tanto para os homens quanto para o computador, sem que para isso fosse necessário imobilizar os conceitos e terminologias financeiras. Sua inovação ganhou respaldo e interesse de diversas instituições responsáveis pela regulação e fiscalização do mercado de capitais norteamericano, assim como de empresas públicas e privadas, que em conjunto, iniciaram medidas a fim de incentivar seu desenvolvimento e sua apreciação prática. No Brasil, seus reflexos ocorreram a partir de 2001, por meio de estudos pioneiros realizados pelo Prof. Edson Luiz Riccio e o TECSI (Laboratório de Gestão da Tecnologia e Sistemas de Informação) do Departamento de Contabilidade e Atuária da FEA/USP, bem como com a publicação de livros e artigos que explicavam ao público o funcionamento e como a inovação se mobilizava entre outros países. Em 2011, o interesse nacional em efetivar sua implantação e adoção ganhou força pela cooperação de diversos agentes interessados, de diversas instituições e com interesses distintos, por meio da criação da taxonomia local. Apesar dos benefícios prometidos, diversos países tiveram dificuldades na aplicação da tecnologia no ambiente interorganizacional, em contraposição com outros tantos que serviram como cases de sucesso para a implementação da XBRL. Grande parte da literatura acredita que, inicialmente, a adoção de uma tecnologia é baseada em escolhas racionais e, posteriormente, sua difusão entre as organizações é explicada pelo processo institucional. Neste trabalho, optou-se pela teoria institucional revisada do modelo conceitual de Swanson e Ramiller (1997), denominado visão organizacional. Por meio dessa perspectiva, o processo institucional é exercido já no período anterior à adoção e difusão de uma tecnologia de sistemas de informações pela criação da visão das diversas organizações institucionais que formam o ambiente. A finalidade do modelo da visão organizacional é entender o processo de interpretação, legitimação e mobilização de recursos para a tecnologia estudada. Ao considerar o XBRL um componente da tecnologia de sistemas de informações, este trabalho apresenta os seguintes problemas de pesquisa: como os arranjos e forças institucionais formam a visão organizacional do XBRL no Brasil? Qual a situação dessa visão organizacional? Por meio de pesquisa qualitativa, foram realizadas, entre dezembro de 2012 a maio de 2013, 9 entrevistas semi-estruturadas com agentes institucionais, de diferentes tipos de organizações, que possuíssem conhecimentos sobre o XBRL. Para análise das entrevistas, optou-se pela categorização semântica seguindo as classes predefinidas no modelo conceitual da visão organizacional. Conclui-se que as organizações com interesse na tecnologia trabalham em estado de cooperação para sua promoção. Avanços foram realizados para a adoção e difusão do XBRL, principalmente na área pública. Entretanto, a visão organizacional precisa demonstrar maior plausibilidade e importância para atrair novos participantes na formação de seu discurso, pois a interpretação, legitimação e mobilização ocorrem em ritmos distintos entre as organizações institucionais.Around 1998, Charles Hoffman, an American accountant, developed a new concept for the transmission and management of the financial information in digital media. Named XBRL afterwards, its essence was simple: try to create an intelligible and ordinary way of communication both for men and the computer, without the need of hard concepts and financial terminology. This innovation called the attention of many institutions responsible for the regulation and supervision of the American capital market, as well as of public and private companies. Together, they started measures so as to encourage its development and practical appreciation. In Brazil, its repercussions started in 2001, through pioneer studies developed by Prof Edson Luiz Riccio and TECSI (Information Systems and Technology Management Lab) at the Accounting Department of the School of Business, Economics and Accounting - FEA/USP, as well as edition of books and articles that explained the society how it worked and how such an innovation was happening among other countries. In 2001, the national interest to actualize its implementation and adoption enhanced by means of the cooperation between many agents from diverse institutions and with different interests, through the creation of the local taxonomy. Although the promised benefits, many countries had difficulties when applying this technology in the interorganizational environment, if compared with so many others that were success cases for the implementation of XBRL. Great part of literature believes that, initially, the adoption of a technology is based on rational choices and, afterwards, its spread among organizations can be explained by the institutional process. In this research, we chose the revised institutional theory from Swanson & Ramiller (1997) conceptual model, called organizing vision. Through this perspective, the institutional process can be exerted in the period before the adoption and spread of an information systems technology, by creating the vision of the so many institutional organizations taking part in the environment. The aim of the organizing vision is to understand the resources interpretation process, legitimation and mobilization for the studied technology. As we consider XBRL a component of information systems technology, in this research, we present the following problems: how can the institutional strengths and arrangements form the XBRL organizing vision in Brazil? What is the situation of this organizing vision? Through qualitative research, between December 2012 and May 2013, 9 semi-structured interviews were made with institutional agents from different types of organizations, with knowledge of XBRL. To analyse the interviews, we chose the semantic categorization, following the predefined classes of the organizing vision conceptual model. It can be concluded that the organizations interested in technology work in cooperation for its promotion. Progress was made for the adoption and spread of XBRL, mainly in the public area. However, the organizing vision needs to demonstrate more importance and plausibility to attract new participants when forming its discourse, because the interpretation, legitimation and mobilization occur differently among institutional organizations.
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Sedehi, Arya John. "Leveraging radio frequency technology identification for productivity analysis in high-rise construction." Thesis, Georgia Institute of Technology, 2010. http://hdl.handle.net/1853/39625.
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Until recent developments, labor productivity had been analyzed manually requiring time-consuming work and the possibility of human error. Past research has shown the multitude of benefits obtained from implementing radio frequency identification technology within various construction sites including asset tracking, inventory management, and on-site security upgrades. Additional construction improvements can be identified in terms of productivity analysis of work crews, material transport, and the overall approach to a project to determine whether the construction process is operating at maximum efficiency or can be adjusted to improve its effectiveness. This paper presents the results of implementing radio-frequency identification technology and provides a study of labor productivity analysis for a window replacement project on a high-rise construction site. This extensive study tracks the efficiency of a buck hoist worker and material lift system for transportation and illustrates the applicability of the technology despite the presence of numerous signal impeding obstacles located throughout the site.
These issues are resolved with an effective automated location and time tracking system that work in both an indoor and outdoor environment simultaneously with a data recording software and database. The in-house development of the database allows for timely information retrieval of various items of interest in this study and requires less
The experimental results show that RFID technology has the capacity to work and produce useful data for labor productivity purposes in an ever-changing construction environment. The research further recognizes relevant information regarding system optimization and worker feedback for future use.
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Santos, Rinaldo Nery dos. "A contabiliza????o dos incentivos fiscais decorrentes de inova????o tecnol??gica por companhias abertas no Brasil." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2011. http://132.0.0.61:8080/tede/handle/tede/499.
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Previous issue date: 2011-11-09In Brazil, the financial statements had been influenced by standards published by various government agencies (Central Bank, IBRACON, CFC, CVM, IRS, SUSEP among others) and from the publication of Law 11,638 of 2007, milestone for the process of convergence into the international financial reporting standards, that starts a homogeneous system of data presentation. This convergence process has contributed and has been improving the quality of financial statements, establishing a secure reading for investors, government, corporations and several users of accounting information, which is a major factor in the global business environment in the world nowadays. Given this context, the subject of this is to evaluate the financial statements of public companies that have as part of their strategies, tax management and operational-oriented investment in research and development (R&D) in Technological Innovation, therefore these companies could use the benefit of tax incentives for technological innovation. The study was based on a descriptive exploratory qualitative methodology by analyzing documents. For this, a documentary research was undertook in footnotes to financial statements published by Public Companies, listed on the CVM's website, as well as applying content analysis of tax rules and accounting practices. As a result, it was found the existence or adequacy to the requirements of accounting standards versus tax rules that match the tax incentives as a government grant. Therefore, is expected to contribute with input on the need for accounting standards and models of tax incentives, and create a basis for future studies
No Brasil, as demonstra????es cont??beis vinham sendo influenciadas por normas divulgadas por diversos ??rg??os governamentais (BACEN, IBRACON, CFC, CVM, Receita Federal, SUSEP entre outros) e, a partir da publica????o da Lei n?? 11.638 de 2007, marco hist??rico para o processo de converg??ncia dos padr??es cont??beis para as normas internacionais de contabilidade, iniciou-se um sistema homog??neo de apresenta????o de dados. Esse processo de converg??ncia tem contribu??do para a melhoria da qualidade das demonstra????es cont??beis, estabelecendo uma leitura segura para investidores, governo, corpora????es e diversos usu??rios das informa????es cont??beis, que ?? fator preponderante em um ambiente de neg??cios globalizado no mundo atual. Diante deste contexto, esta pesquisa tem como objetivo avaliar as demonstra????es cont??beis das companhias abertas que t??m como parte de suas estrat??gias a gest??o tribut??ria e operacional voltada para o investimento em Pesquisa e Desenvolvimento (P&D) em Inova????o Tecnol??gica e que por este motivo, puderam utilizar o beneficio dos Incentivos Fiscais de Inova????o Tecnol??gica. O estudo pautou-se na metodologia qualitativa explorat??ria descritiva por meio da an??lise documental. Para isto, foi empreendida uma pesquisa documental nas notas explicativas das demonstra????es cont??beis publicadas por companhias abertas, listadas no site da CVM, bem como an??lise de conte??do das normas tribut??rias e cont??beis vigentes. Como resultado, apurou-se a exist??ncia ou adequa????o aos requerimentos das normas cont??beis versus as normas tribut??rias que equiparam os Incentivos fiscais como uma subven????o Governamental. Assim, espera-se contribuir com subs??dios sobre a necessidade de normas e modelos de contabiliza????o dos incentivos fiscais, bem como criar uma base para estudos futuros
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Maciel, Denis da Cruz Mangia. "Custos no setor público: uma investigação sobre o impacto da tecnologia no processo administrativo tributário." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-19012016-113254/.
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A presente pesquisa objetivou investigar o impacto na gestão de custos de uma organização pública causado pela implantação do processo administrativo tributário eletrônico, totalmente em meio digital, substituindo um procedimento anteriormente realizado em meio físico (papel). Utilizando-se do método de pesquisa estudo de caso, o trabalho evidenciou a influência do determinante de custos tecnologia num órgão público: a Secretaria de Fazenda do Estado de São Paulo. De forma a possibilitar a triangulação dos dados, foram utilizadas diferentes técnicas de coleta: bibliografia, entrevistas, observação direta e documentos. A entidade introduziu o denominado processo administrativo tributário eletrônico (e-PAT) como forma de modernizar o serviço público prestado à sociedade. O presente trabalho concluiu tratar-se de uma inovação tecnológica que permitiu melhorias nas características finais do serviço (disponibilidade 24 horas, acesso à íntegra do processo sem necessidade de ir às repartições públicas), características técnicas (armazenamento em meio digital, assinatura digital) e características de competências (treinamento dos servidores para a nova plataforma tecnológica). Ainda no quesito qualidade, o tempo de tramitação dos processos diminuiu de 11,6 meses, em 2011, para cerca de 5,7 meses, em 2014. A celeridade na solução do processo traz segurança jurídica e é vantajosa para ambas as partes: o Estado pode receber o tributo num prazo menor e o contribuinte pode dar baixa nas provisões eventualmente contabilizadas. No que tange ao controle de custos, houve redução de cerca de 15% no custo de mão de obra com a introdução do e-PAT. Por fim, estimou-se uma redução de custos de cerca de R$ 6,6 milhões/ano para o órgão. Assim, foram evidenciados ganhos relevantes para os participantes da cadeia de valor Estado-contribuinte. Observou-se também que, apesar da inovação tecnológica, a organização administrativa sofreu poucas alterações. A literatura destaca que a introdução de inovação de diferentes tipos associada a diferentes setores (TI e RH, por exemplo) traz consequências mais positivas para a entidade do que o foco em apenas um tipo. As evidências apresentadas pelo presente trabalho corroboram a importância do assunto, sugerindo ser um campo fértil o estudo sobre determinantes de custos aplicados ao setor público.The aim of the present research is to investigate the impact on cost management of a public organization caused by the implementation of electronic tax administrative process, completely digitally, replacing a procedure previously performed on a physical medium (paper). Using the research case study method, the work showed the influence of the cost driver technology in a public agency: the Department of the State of São Paulo. In order to enable triangulation of data, we used different collection techniques: literature, interviews, direct observation and documents. The organization introduced the so-called electronic tax administrative process (e-PAT) as a way to modernize the public service for the benefit of society. This study concluded that the technological innovation has enabled improvements in the final characteristics of the service (available 24 hours, access to the entire process without having to go to government offices), technical characteristics (storage in digital media, digital signature) and skills characteristics (training public workers to the new technology platform). Still in the category quality, time dealing with process decreased from 11.6 months in 2011 to around 5.7 months in 2014. The speed in the process solution brings legal certainty and is advantageous for both parties: the State may receive tribute in a shortest time and the taxpayer can write off in provisions eventually counted. With regard to cost control, a reduction of about 15% in the cost of hand work with the introduction of ePAT. Finally, it estimated the cost savings of about R $ 6.6 million / year for the agency. Therefore, it was evidenced relevant earnings for participants in the value chain statetaxpayer. It was also observed that despite the technological innovation, the administrative organization has changed little. The literature points out that the introduction of innovation of different types associated with different sectors (IT and HR, for example) brings more positive consequences for the organization than focusing on one type. The evidence presented in this study confirm the importance of the subject, suggesting a fertile field study on cost drivers charged to the public sector.
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Strapazzon, Jaqueline. "Análise da sustentabilidade da cadeia produtiva com a denominação de origem do queijo Santo Giorno." Universidade Tecnológica Federal do Paraná, 2016. http://repositorio.utfpr.edu.br/jspui/handle/1/2209.
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O presente estudo teve como objetivo identificar os possíveis impactos na sustentabilidade da cadeia de valor com a Denominação de Origem do Queijo Santo Giorno. Para atender este objetivo, foram elaborados três artigos, o primeiro para analisar a aplicação das teorias de inovação, sustentabilidade e cadeia de valor na literatura. O segundo e o terceiro são estudos de caso referentes ao Projeto Rede, e ao desenvolvimento do queijo típico regional Santo Giorno, e verificar suas possíveis consequências no que se refere as três vertentes teóricas mencionadas. Para isto, foram realizadas entrevistas com os parceiros estratégicos do projeto, analisados documentos elaborados no decorrer do projeto e o livro Santo Giorno. Considera-se a partir do estudo, que é possível obter bons resultados a partir da Denominação de Origem do queijo, especialmente referentes a organização da cadeia de valor, e a implementação de inovações e melhorias nos atores da cadeia. No entanto, este processo tende a ser lento e gradativo, uma vez que o processo ainda está em fase inicial.Competitiveness and innovation are intrinsic in agroindustrial systems, since agro-industrial development directly reflects the economic development of the region. The present study aimed to identify the possible impacts on the sustainability of the value chain with the Denomination of Origin of the Santo Giorno Cheese. To meet this objective, three articles were prepared, the first to analyze the application of theories of innovation, sustainability and value chain in the literature. The second and third are case studies of the Net Project, and the development of the typical regional cheese of Santo Giorno, and verify its possible consequences in relation to the three theoretical aspects mentioned. For this, interviews were carried out with the strategic partners of the project, analyzed documents elaborated in the course of the project and the book Santo Giorno. It is considered from the study that it is possible to obtain good results from the Denomination of Origin of the cheese, especially referring to the organization of the value chain, and the implementation of innovations and improvements in the actors of the chain. However, this process tends to be slow and gradual, since the process is still in its initial phase.
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He, Annette. "Response to Technological Innovation: The Impact of STEM Graduates on Employment Opportunities in Accounting Services Firms." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/scripps_theses/1146.
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What is the effect of STEM (science, technology, engineering, math) degrees on employment in accounting services? Many accounting firms are beginning to rely on recent technological developments such as big data and Artificial Intelligence. Although firms have traditionally hired professionals from pure accounting backgrounds, technology is creating a new demand for skills focusing on data analytics, computer science, statistics, and many more. This thesis analyzes the impact of increasing employment diversity; one way of maximizing the potential of technological innovation is to focus recruiting on STEM graduates. Thus, this thesis uses an empirical analysis on the effect of STEM degrees and accounting services employment; this relationship is compared with variables that have had or will affect accounting services employment in the twenty-first century: Sarbanes Oxley regulations, accounting degrees, public research and development funding, and unemployment rates. The conclusions from this analysis help suggest future educational implications for accountants.
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Alfaia, Eduardo Costa. "Análise econômica da utilização da tecnologia VoIP: Um Estudo de Caso no Polo Industrial de Manaus." Universidade Federal do Amazonas, 2011. http://tede.ufam.edu.br/handle/tede/3510.
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Previous issue date: 2011-09-23A contabilidade de custos é um sistema fundamental dentro do sistema contábil que guarda em si a base do desempenho administrativo e operacional e, está diretamente relacionada com as funções de planejamento, orçamento e controle, tendo como finalidade encontrar meios economicamente viáveis para reduzir os gastos, controlar as despesas e contribuir para a tomada de decisão. Desta forma, a Internet foi a inovação que provocou as mais profundas transformações da sociedade industrial, aproximando fronteiras pelo tráfego de milhões de informações entre empresas que constituem a cadeia produtiva de determinados bens e serviços. Nos dias atuais, a Internet está inserida dentro do planejamento estratégico das empresas transnacionais, aproximando as matrizes dos seus chãos de fabricas espalhados pelo mundo e estes dos seus clientes e fornecedores. O uso da Internet na centralidade dos processos de comunicações minimizam os custos com telefonia vem sendo utilizado por meio da tecnologia VoIP(voz sobre protocolo de Internet) . A tecnologia VoIP permite que a voz humana, que é analógica, uma vez digitalizada viaje pela rede de dados local ou mundial por meio da Internet, em formato de pacotes de dados até seu destino final. Os serviços VoIP, da mesma forma que a internet, são nômades, ou seja, não importa qual a localização física do usuário para que o serviço seja utilizado. Minimizar os custos do sistema é oferecer a muitas companhias preocupadas com seus gastos com telecomunicações, um mecanismo eficiente para redução de despesas, começando a enxergar como alternativas de comunicações o uso da tecnologia VoIP. Sendo assim o referido projeto analisa os impactos econômicos gerados pela adoção da telefonia VoIP dentro do ambiente produtivo propiciando uma alternativa, dentro das empresas, aos meios de comunicações convencionais (telefonia fica e móvel) com a proposta de redução de até 70% em ligações de longa distância nacional e internacional e com tarifas muito abaixo das operadas pelas concessionárias de telefonia no Estado do Amazonas
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Almeida, António Maria Moreira Alves e. "Approaches on technological innovation and the accounting profession: a systematic review." Master's thesis, 2021. http://hdl.handle.net/10071/23206.
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Enquadramento: o desenvolvimento das tecnologias de informação tem impactado o mundo significativamente, reduzindo distâncias entre países erodindo as barreiras entre mercados, criando uma realidade global. A contabilidade tem sofrido os efeitos da evolução tecnológica que molda o sector através da criação de novas práticas, da alteração das exigências dos mercados e do desenvolvimento de novos sistemas.
Objectivos: diminuir a lacuna de conhecimento sobre a relação entre a contabilidade e a tecnologia, identificando os padrões da mesma e providenciando informação relevante sobre como abordar o tópico de forma mais eficiente, permitindo que indivíduos e instituições se preparem da melhor forma para as mudanças que se sentem hoje e que se sentirão futuro.
Metodologia: uma revisão sistemática da literatura foi elaborada, executando nos artigos seleccionados uma análise de dados baseada em quatro variáveis. Quatro critérios foram utilizados para a pesquisa dos artigos. Um processo de selecção foi levado a cabo através da análise do título, resumo e texto integral.
Resultados: a revisão da literatura aponta para aspectos específicos da relação entre a contabilidade e a tecnologia, parcialmente suportados numa análise de dados que evidencia uma dispersão geográfica e temporal acentuada bem como uma preferência significativa dos autores pela utilização de métodos qualitativos.
Conclusão: este estudo demonstra que a relação entre a tecnologia e a contabilidade é um assunto actual e relevante, preferencialmente abordado através de análises profundas e especificamente baseado nas tecnologias de informação e as alterações sofridas no sector da contabilidade.Background: the development of information technology is having a significant impact in the world, reducing the distances between countries and eroding the barriers between markets, creating a global reality. Accounting has been suffering the effects of the evolution of technology that molds the sector through the rise of new practices, the changing demands of the markets and the development of new systems. Objectives: diminish the knowledge gap on the relationship between technology and accounting, identifying the patterns of such relationship and provide relevant insights on how to approach the topic in a more efficient way, enabling individuals and institutions to better prepare for current and future changes in the sector. Methods: a systematic literature review was applied with a data analysis based on four variables of the articles included. Four criteria were used for the search. A selection process was applied based on a Title Sift, Abstract Sift and Full-Text Sift. Results: the literature review points out specific aspects from the relationship between accounting and technology partially supported by the data analysis that shows a great geographical and temporal dispersion and a significant preference of authors for the use of in in-depth qualitative studies. Conclusions: this research shows that the relationship between technology and accounting is a “hot topic”, preferentially approached through in-depth studies, and specifically based on IT and the changes caused in the accounting sector.
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Marques, Sara Alexandra Cardoso. "The impact of intelligent systems on management accounting." Master's thesis, 2021. http://hdl.handle.net/10071/22945.
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In today's competitive and changing business environment the concern about technologies and intelligent systems has gained more notoriety. However, companies still have many tasks performed by humans, in a medium-term, intelligent systems will become prevalent in companies and will perform tasks that are currently done by humans much more efficiently. There is a need for companies to adapt and to start thinking about combing human and intelligent systems capabilities. This research was focused specifically in the management accounting profession, as these professionals spend a lot of time doing repetitive tasks that can be easily and quickly accomplished by intelligent systems. In this research was studied the impact that Artificial Intelligence, Big Data and Internet of things can have in this profession. According to the questionnaire that was applied, management accountants see intelligent systems as a support to their functions, however they have a big resistance to change. Following a set of interviews conducted to intelligent systems professionals, they also support this view and appointed huge benefits of intelligent systems, although there is still a long path to go through. Implementing these technologies in management accounting daily tasks is perceived by these professionals and by intelligent systems professionals as having a lot of advantages, however there are still some barriers that need to be address as the lack of transparency of these systems and the lack of people with knowledge in both areas. Despite everything one thing is certain intelligent systems will have a huge impact in the management accounting area.No ambiente empresarial competitivo e em mudança dos dias de hoje a preocupação com tecnologias e sistemas inteligentes ganhou mais notoriedade. Contudo, as empresas ainda têm muitas tarefas desempenhadas por humanos, a médio prazo, os sistemas inteligentes serão prevalentes e realizarão tarefas que atualmente são desempenhadas por humanos muito mais eficientemente. É necessário que as empresas se adaptem e comecem a pensar em como combinar as capacidades humanas com as dos sistemas inteligentes. Esta investigação focou-se especificamente na profissão de contabilidade de gestão, visto que estes profissionais despendem muito do seu tempo a realizar tarefas repetitivas que podem ser facilmente e rapidamente realizadas por sistemas inteligentes. Nesta investigação foi estudado o impacto que a Inteligência Artificial, o Big Data e a Internet das coisas podem ter nesta profissão. De acordo com o questionário aplicado, os contabilistas de gestão veem os sistemas inteligentes como um suporte para suas funções, no entanto apresentam grande resistência à mudança. Após as entrevistas realizadas a profissionais de sistemas inteligentes, eles corroboram esta visão e apontam enormes benefícios dos sistemas inteligentes, embora ainda haja um longo caminho a percorrer. A implementação destas tecnologias em contabilidade de gestão é considerada por esses profissionais e pelos profissionais de sistemas inteligentes como tendo muitas vantagens, porém ainda existem algumas barreiras que precisam ser ultrapassadas como a falta de transparência destes sistemas e a falta de pessoas com conhecimento nas duas áreas. Apesar de tudo, uma coisa é certa os sistemas inteligentes terão um grande impacto na contabilidade de gestão.
Books on the topic "Technological innovations – Accounting"
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Oulton, Nicholas. Investment-specific technological change and growth accounting. London: Bank of England, 2004.
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Dzhuguri͡an, A. G. Analiz ėffektivnosti nauchno-tekhnicheskikh meroprii͡atiĭ. Moskva: "Finansy i statistika", 1991.
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Budworth, D. W. Rewinding the mainspring: A discussion paper on innovation expenditure in company accounts. London: Technical Change Centre, 1987.
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Borodkin, Alekseĭ Sergeevich. Uchet zatrat na osvoenie novoĭ tekhniki. Moskva: "Finansy i statistika", 1985.
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Budworth, D. W. Finance and innovation. London: International Thomson Business Press, 1996.
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Ács, Zoltán J. Accounting for the differences between large and small-firm innovation. Berlin: Wissenschaftszentrum Berlin für Sozialforschung, 1986.
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Katō, Yūji. New technologies and their impact on the accounting rate system. Paris: OECD, 1997.
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Kato, Yuji. New technologies and their impact on the accounting rate system. Paris: OECD, 1997.
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Hulten, Charles R. Growth accounting when technical change is embodied in capital. Cambridge, MA: National Bureau of Economic Research, 1992.
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Nesterov, V. N. Uchet i analiz zatrat v innovat︠s︡ionnom menedzhmente. Kazanʹ: Kazanskiĭ finansovo-ėkonomicheskiĭ in-t, 1999.
Find full textBook chapters on the topic "Technological innovations – Accounting"
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Bikam, Peter Bitta. "Technology Innovations in Green Transport." In Green Economy in the Transport Sector, 37–49. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-86178-0_4.
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AbstractThe paper uses the case study of Limpopo province to discuss technology innovations in green transport in South Africa with respect to the reduction of global greenhouse emission through technology innovation. South Africa’s emission from fuel combustion is the world’s 15th largest in forms of CO emission because it contributes about 1.2% of global emissions. In a submission from the Department of Environmental Affairs (DEA) on the impact of greenhouse emissions stated that companies are required to be innovative to reduce the carbon emission levels in South Africa. Literature on road transport in South Africa shows that road transport is the fastest growing source of greenhouse gas emissions, accounting for 19% of global energy consumption. The policy to promote an integrated public transport in municipalities is in line with the National Development Plan and the White Paper on National Climate Change Response. This requires innovative technology that promotes carbon trading markets such as taxi recapitalisation programmes and carbon tax on new vehicles. The study analysed the factors influencing green technology innovations in South Africa with specific reference to Limpopo province green transportation study. The methodology used to unpack innovative technology in South Africa discusses green technology in Limpopo province in the context of greenhouse gases emission reduction innovative technologies in the transport sector with respect to sustainable fuels, energy efficient systems and smart information as well as hybrid technologies. The study advances arguments on technologies for engine and propulsion systems, alternative energy sources, navigation technologies, cargo handling systems, heating and cooling vehicles, road and rail vehicles and maritime transportation with respect to innovations as well as battery charging systems, engine oil disposal etc. The findings shows that no single trajectory of technology innovation in green transport will suffice but technological innovations that improve fuel economy and transition from fossil fuels to cleaner fuel alternatives. The study in Limpopo province showed that green transport innovations must not obscure the role of non-technological innovations in reducing emissions, but the two should be tackled with green transport value chain as a whole.
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Lesnyak, V. V. "Adaptive Architecture of the Enterprise Accounting and Analytical System." In Smart Technologies and Innovations in Design for Control of Technological Processes and Objects: Economy and Production, 297–306. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-15577-3_29.
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Raina, Ashutosh, Archana Rane, Lucian Ngeze, Sahana Murthy, and Sridhar Iyer. "From Emergency Remote Teaching to Effective Online Learning: A Teacher Professional Development Case Study from Higher Education in India." In Global Perspectives on Educational Innovations for Emergency Situations, 265–74. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-99634-5_26.
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AbstractThis chapter describes the design and implementation of an educational solution to prepare teachers and instructors in India for various pedagogical and technological transitions during the pandemic. The goal was to move from an emergency remote teaching approach towards adopting effective online teaching strategies. This solution had to address the key challenge of remote professional development for the online medium while accounting for the diversity in the Indian educational context, taking into account varying needs of learners, teachers, institutions, geography, availability of technology, prior experience, and goals. The solution had two parts: i) a web-based repository for self-learning, consisting of research-based principles, pedagogical strategies and tools for effective design and development of online courses, and ii) synchronous interactive workshops to support instructors in practical implementation of the principles, strategies and tools to make domain specific instruction design decisions. Overall, emphasis was paid to learner engagement, diverse learner needs, peer learning, providing effective feedback and meaningful interaction. The resource repository and workshops guided instructors through making decisions and evaluating trade-offs in their context. This article also provides a brief analysis of the data collected from workshops on teachers’ preparedness at effective integration of technology, and the impact of the OTeach resource repository, which can found at Google Sites and has 25,000+ visitors so far. The article concludes with reflections and recommendations based on our experience.
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Smith, Alan D. "Digital Marketing and E-Tailing Technological Innovations." In Advances in Finance, Accounting, and Economics, 37–65. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1104-6.ch003.
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In an age of public mistrust of the most basic institutions, businesses are not exempted. Essentially all e-tailers want to deliver personalized and real-time communications to customers that are tailored to their interests and preferences, and are based on big data mining that customers will value over privacy concerns. This is an era in which e-commerce retailers continue to dominate the marketplace and it is integral that consumers are able to trust the manufacturers, retailers, and the service/product reviews that they read online. Such trust is particularly important if their ultimate purchase decision is a successful one. A survey of middle-level managers was analyzed to identity the basic elements: e-personalization, namely online purchasing behaviors, personalized communications, information-retrieval services, degree of personal web presence, quality assurance of customer service, and the promotion of customization services. These elements were found to be conceptually and statistically related to retailer benefits of increased buying and customer loyalty.
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Agarwal, Ekansh, and Ramatu Ussif. "Role of Technological Innovations in Improving Manufacturing Resilience in the Post-Covid Era." In Advances in Finance, Accounting, and Economics, 76–84. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-8705-8.ch007.
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Technological progress is critical for improving manufacturing resilience and achieving self-sufficiency in any nation. The COVID-19 crisis has shown the importance of, as well as the threats associated with, our new industrial processes. Manufacturing's critical position in both industrialized and emerging economies has been shown by shortages of medical supplies and disruptions in basic goods. These delays and market fluctuations have also highlighted the pitfalls of focusing solely on a globalized distribution system characterized by fragmented supply chains, the separation of engineering and manufacturing, and just-in-time production. Although globalisation was the trend before the COVID-19 pandemic, several countries realized the dangers and began to look inward, focusing on developing local manufacturing capacities. In addition, the automotive sector has established itself as a cornerstone of post-COVID-19 recovery strategies.
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O’Connell, Carrie, and Chad Van de Wiele. "Primed Prediction: A Critical Examination of the Consequences of Exclusion of the Ontological Now in AI Protocol." In AI for Everyone? Critical Perspectives, 183–201. University of Westminster Press, 2021. http://dx.doi.org/10.16997/book55.k.
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Revisiting Norbert Wiener’s cybernetic prediction as the theoretical foundation of AI this chapter makes a plea how we need to uncover the black box of what is behind prediction and simulation. It explores the shortcomings of cybernetic prediction, the theoretical foundation of Artificial Intelligence, through the lens of Jean Baudrillard’s simulacra and simulation. Specifically, what prediction excludes – namely, an accounting for the ontological now – is what Baudrillard warned against in his analysis of the role technological innovations play in untethering reality from the material plane, leading to a crisis of simulacrum of experience. From this perspective, any deep-learning system rooted in the Wiener’s view of cybernetic feedback loops risks creating behaviour more so than predicting it. As this chapter will argue, such prediction is a narrow, self-referential system of feedback that ultimately becomes a self-fulfilling prophecy girded by the psycho-social effects of the very chaos it seeks to rationalise.
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Rija, Maurizio. "XBRL and Smart Technologies." In Advances in Educational Technologies and Instructional Design, 21–33. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4972-8.ch002.
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Today, companies manage increasing amounts of data. Companies that want to manage their data better must also adapt their information and reporting system to the current scenario of intelligent technologies. The market requires companies to have a financial communication that allows immediate comparison between the efficiency of reading the data and the effectiveness of the form in which they are presented. The information that the market requires is not only quantitative and temporal, but solutions that help speed up the extrapolation of the most strategic information to support business strategies. XBRL appeared in the beginning of the 21st century, and it represents one of the most important technological innovations in financial statement. On the basis of these premises, the idea of this work was born with which the authors analyze the importance of XBRL in the accounting environment of companies. The results of the study conducted allow us to conclude that XBRL can improve the quality of information of companies and at the same time can influence the choices of stakeholders.
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Zapata, Luis Fernando Bustamante, and Isabel Cristina Betancur Hinestroza. "Technological Change and Innovation in Latin American Emerging Economies." In Advances in Finance, Accounting, and Economics, 138–53. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-6224-7.ch008.
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Innovation and technology, in appropriate business environments, are considered improvement and survival tools directly related to the establishment of competitive advantages. However, this must be accompanied by a growing economy, and, in some cases, governmental policies that encourage the industry. This chapter inquires about several factors involved in the innovation and technological change of the pork industry in Antioquia, Colombia, based on original research results and other contributions of the authors. The managerial assumption is simple: free trade and strategic moves of the biggest competitors indicate that Small- and Medium-Sized Enterprises (SMEs) in the pork industry must accelerate their technological change via innovation management by addressing different factors that are hindering the establishment of competitive advantages. The authors offer a possible path of action from a management perspective to support that the industry will form an oligopoly should innovation management not occur.
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Arefieva, Olena, Tetiana Simkova, and Vladislav Hrinevych. "CHANGE MANAGEMENT IN THE CONTEXT OF STRATEGIC DEVELOPMENT OF TRANSPORT ENTERPRISES." In Economics, management and administration in the coordinates of sustainable development. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-157-2-38.
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Based on the study of domestic and foreign scientific literature, it is established that the issues of the essence of the category of «change management» as a systemic integrity remain insufficiently studied. Management of changes in strategic development of transport enterprises is proposed to be considered from the standpoint of a system-integrated approach and interpreted as a management process aimed at anticipating possible factors influencing the performance of enterprises, which is the basis for a portfolio of economic and intellectual and innovative development of organizations. The paper substantiates the model of change management in the enterprise, which provides a sequence of changes. Emphasis is placed on the awareness of the need for the latter and changing the philosophy of thinking of business owners and the need to involve in the discussion of the action plan and innovations of a wide range of specialists and employees. The study found that according to the theory of systems, changes in the factors of success of enterprises in their strategic and competitive development should cover all components as a system integrity – goals, values (goals and means to achieve goals), organizational culture; functionally providing subsystems, forecasting, information, accounting and analytical, technical and technological, resource, logistics and other areas; environmental, organizational, social, intellectual, personnel, managerial, communication, image and other potentials. In this aspect, a diagnostic technique is proposed, which covers the main directions of the external and internal environment. The results of the study identify the main stages of change management, which are the basis for the successful implementation of the latter, namely: a conceptual approach to capacity building as a system of measures in the context of strategic change; anticipatory prediction of dynamic changes in the external environment; changing the company’s position in the external markets through the implementation of sound management ideas.
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Moufakkir, Marouane, and Qmichchou Mohammed. "The Nexus Between FinTech Adoption and Financial Inclusion." In Advances in Finance, Accounting, and Economics, 193–209. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0039-2.ch010.
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Notwithstanding the increase of using and adopting FinTech all over the world by users who prefer managing their lives through digital channels, including financial and banking services, a large number of customers are still using the classic financial services, or even ignore the existence of such financial technologies. The aim of this chapter is to underline the concept of FinTech, a technological innovation in the financial field. Indeed, several theories and models has tried to explained the factors of adopting an innovation. Besides the theoretical framework of innovation, FinTech has to pass through different business models to attain the maturity as a successful pure player actor. Accordingly, the overall purpose of this paper is to provide an overview of the financial technologies use evolution, as a business model, and to highlight how FinTech contribute to enhance the financial and social inclusion, by providing convenient and accurate digital financial services (DFS) to the excluded population.
Conference papers on the topic "Technological innovations – Accounting"
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Dias-da-Fé, Armando Lopes, Delfina Gomes, and Lídia Oliveira. "An Analysis of the Relationship Between e-Government, Accounting and Technological Innovations." In ICEGOV '15-16: 9th International Conference on Theory and Practice of Electronic Governance. New York, NY, USA: ACM, 2016. http://dx.doi.org/10.1145/2910019.2910031.
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Urasova, A. A., L. V. Glezman, and E. V. Shcheglov. "Structural aspects of modeling the development of machine-building production in the industry of the region in the context of new industrialization." In IV International Scientific Conference MIP: Engineering-IV-2022: Modernization, Innovations, Progress: Advanced Technologies in Material Science, Mechanical and Automation Engineering. Krasnoyarsk Science and Technology City Hall, 2022. http://dx.doi.org/10.47813/mip.4.2022.4.48-56.
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The article reveals the provisions postulating mandatory accounting and regularity of observations in structural changes in industries, as well as industrial complexes. The developments in this regard are intended to become a new tool for predicting technological dominants in the development of the regions of the Russian Federation. Using individual indicators and indicators of the spatial and sectoral development of industries and complexes in conjunction with the methods of coefficient analysis, the authors tried to build structural models of machine-building production in a particular region, which interpret the trends of technological changes in the conditions of new industrialization. The authors focused on development trends in industrial production, since it is these industries and sectors that become the basis for the use of end-to-end technologies. In this context, the paper postulates the thesis of regular observations and monitoring of structural indicators in the basic sectoral directions of the region's development in order to develop new measures to overcome the technological backwardness of the Russian industry.
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Şerban, Octavian. "From Endogenous Growth Theory to Knowledge Economy Pyramid - Comparative Analysis of Knowledge as an Endogenous Factor of Development." In International Conference Innovative Business Management & Global Entrepreneurship. LUMEN Publishing, 2020. http://dx.doi.org/10.18662/lumproc/ibmage2020/09.
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The transition from the neoclassical model with exogenous input of technological progress perspective toward R&D model with endogenous growth of knowledge perspective is not completed, but the premises of innovation, research, education, and entrepreneurship push the limits of labour-intensive economy to knowledge-intensive economy, where knowledge is a valuable resource for sustainable growth in the long-run and the role of Intellectual Capital is critical for increasing productivity and competitiveness. By introducing Intellectual Capital in the endogenous growth model, instead of Human Capital, we have the possibility to reflect better the difference between the market value of production and physical value. In the technological era, innovation and research are able to increase the market value comparing with the accounting value. In the 4th Industrial Revolution, this model is able to be changed dramatically if we take into account the possibility of machines to create knowledge through Artificial Intelligence, Internet of Things, new biotechnologies, new materials, and nanotechnology. For this reason, the more important action for the economic processes is to manage knowledge, starting with increased awareness, accurate measurement system, improved taxonomy, dedicated processes, and so on. In such conditions, the equation of growth theory has to be rewritten soon. The purpose of this research is not to provide a silver bullet of measurement Total Factor Productivity (TFP), but to understand better the part of productivity dedicated to the intangible and to validate this approach within the KEP model. Knowledge Economy Pyramid (KEP) is a valuable environment for incubating and accelerate knowledge in the process, as long as KEP model is creating a collaborative environment where the related stakeholders – universities, factories, technology providers, government, administration, local communities, clusters – are working together in order to achieve the objective of increasing productivity and competitiveness.
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Hajnrih, Jasmina. "Entrepreneurship in Conditions of Digital Business Transformation." In 27th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2022. http://dx.doi.org/10.46541/978-86-7233-406-7_209.
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An entrepreneur is a holder of a small business. According to the number of registered, this form of business organization significantly exceeds the companies in the current active status. They represent companies of persons who, although they carry an increased business risk, have a number of dominant advantages. Different types of activities are organized as entrepreneurial activities, agencies, bureaus, and not as companies, because the legal procedure is simpler and the holder of the business is mostly one natural person, so there is no need to pool capital. A large number of entrepreneurs have been operating on the market of the Republic of Serbia for years, which indicates the fact that companies also deal with long-term business strategy. In a turbulent economic environment, entrepreneurs had to adapt to various changes. The biggest change that started in 2014 is electronic communication and business with the Tax Administration. This process was only an introduction to the period of transition of the entrepreneur in which he will have to make a decision and strategy, how to overcome and enable business that is unknown to him, and explicitly imposed as the only solution. Modernizing and adapting the corporate business to changes in business is not a big deal, but every innovation that includes digitalization and electronic communication is a great effort for most entrepreneurs to overcome it, because problems arise due to lack of trained people and financial opportunities to support adaptation to new business conditions. In this paper, I will show what problems an accounting agency in the form of an entrepreneur faces in the conditions of digital transformation, not only through its own business, but also through the business of its clients. The aim of the research is to get acquainted with the problem of long-term business of entrepreneurs in an unstable economic environment in the form of imposed digitalization of business, which necessarily entails entering the zone of the unknown, but also a large financial burden in overcoming it. Methodological procedures in the form of surveying entrepreneurs and analysis of financial indicators should provide an answer to the main problem and subject of research, which is what options and tools are available to the entrepreneur in creating a strategy of survival in market competition and overcoming imposed and legally binding tasks. The research generated a primary conclusion, which is that it is certainly an acceptable option for younger entrepreneurs to include in the modernization of business processes by applying their own technological knowledge. Older entrepreneurs are mostly considering the option of including the heir in the family business, or in the absence of it, leaving entrepreneurship, which is certainly the most unfavorable outcome for both the economy and the entrepreneur, because he can still do his primary job with greater expertise than younger beginners.