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Academic literature on the topic 'Technology-based accounting innovations'

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Published: 10 December 2022
Last updated: 29 January 2023

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Journal articles on the topic "Technology-based accounting innovations"

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Goodman, Leonard, and Dan Palmon. "TECHNOLOGICAL INNOVATIONS AND THE WORK OF THE ACCOUNTING HISTORIAN: SOME KEY ISSUES." Accounting Historians Journal 28, no. 1 (June 1, 2001): 93–110. http://dx.doi.org/10.2308/0148-4184.28.1.93.

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This paper considers how innovations in information technology have changed the process by which accounting historians collect primary and secondary sources of information. It examines how web-based systems have made it possible for historians to collect data from what is effectively a twenty-four-hour “on-line library”. The paper explores some of the limitations of technological innovations and considers the steps necessary to ensure future access to information stored in digital electronic form. It also considers the challenges involved in authenticating primary source documents such as e-mail and facsimiles and the impact of encryption on the availability of data in the future. Advances in information technology suggest that future generations of accounting historians will require new skills.
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Yulihanita, Aprilia, Ananda Gilang Ismoyo, and Eka Dia Permata Sari. "Inovasi Pembelajaran Praktikum Akuntansi Perusahaan Jasa Dagang Berbasis Entrepreneur Project untuk Menyongsong Kampus Merdeka." Jurnal Pendidikan Akuntansi (JPAK) 10, no. 1 (April 30, 2022): 60–68. http://dx.doi.org/10.26740/jpak.v10n1.p60-68.

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This study aims to generate and analyze the feasibility of a learning innovation design in the Entrepreneur Project-based Accounting Practicum for Trading Service Companies for students of the Accounting Education Study Program, State University of Surabaya. This research is included in the type of research and development or called Research and Development (R&D) model IDI (Instructional Development Institute) which was adapted from the University Consortium Instructional Development and Technology (UCIDT). The data analysis used is a descriptive statistical approach. The IDI development model that the researcher uses applies three major stages, namely defining, developing, and evaluating. The instrument used is an expert validation sheet. The results of this study are the design of learning innovations for accounting practicum courses for trading companies based on entrepreneur projects in one semester which have been validated with the results getting a good rating of 57.1% and a very good rating of 42.9%. This means that it can be concluded that the innovation of accounting practicum learning for trading service companies based on the entrepreneur project can be declared feasible to be continued at the implementation stage.
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Wijesinghe, Chaminda, Henrik Hansson, and Love Ekenberg. "Determinants of ICT Innovations: Lessons Learned from Sweden and Sri Lanka." Administrative Sciences 11, no. 4 (November 15, 2021): 135. http://dx.doi.org/10.3390/admsci11040135.

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Innovation is critical for enterprises and the country’s economy, and it has resulted in an improvement in living standards. There may be appropriate lessons to learn from other countries, but their adoption must be assessed due to education and living standards variations. This paper aims to build an in-depth understanding of the stimulating factors for ICT innovations from Sweden, and examines their adoption in the context of a developing country, Sri Lanka. ICT innovations significantly impact development in other sectors, as they can ease doing business and other essential services. This study is based on seven interviews, including key people leading innovation activities in Sweden. Then, it critically analyses and presents the application of stimulating factors in Sweden to the context of a developing country, namely Sri Lanka. The results indicate that education and mindset, a risk-taking environment, embracing failures, digitalisation and collaboration are the critical determinants of ICT innovations in Sweden. This research is vital for educational policymakers in universities, technology transfer offices, and governmental policymakers.
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Nellermoe, Donald A., Thomas R. Weirich, and Alan Reinstein. "Using Practitioners' Viewpoints to Improve Accounting Students' Communications Skills." Business Communication Quarterly 62, no. 2 (June 1999): 41–56. http://dx.doi.org/10.1177/108056999906200205.

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The accounting profession has recognized the importance of emphasizing written and oral communications skills in the accounting curriculum. Innovations in tech nology have greatly enhanced educators' abilities to incorporate instruction in such skills. A survey of practitioners indicates strong agreement with the new writing requirements of the CPA exam. In addition, they endorse the use of information technology in preparing documents based on specific models and prescribed criteria.
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Gupta, Vijay, and Bindu Gupta. "Flexible strategic framework for managing innovation from perspective of continuity and change." Business Process Management Journal 20, no. 3 (May 27, 2014): 502–22. http://dx.doi.org/10.1108/bpmj-05-2013-0061.

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Purpose – This research study identifies the factors influencing innovation and technology management in Indian manufacturing small- and medium -sized enterprises (SMEs) with a focus on the auto-ancillary sector. The study further investigates the impact of types of innovation on business performance. The purpose of this paper is to come up with a flexible strategic framework for managing innovation and technology in SMEs from a perspective of continuity and change. Design/methodology/approach – The data on which this study is based were generated through secondary research using published sources and primary research. The study was done through group discussions with industry experts and personally focused interviews with 88 entrepreneurs from SMEs selected using a structured questionnaire. Findings – The study shows SMEs pursuing more types of innovations display higher performance levels when compared to those pursuing fewer types of innovations. SMEs pursuing more types of innovations are significantly different from less innovating firms from the perspective of underlying change forces. Originality/value – This research paper represents one of the few efforts to study innovation and technology management in SMEs and come up with a flexible strategic framework for managing forces of continuity and change for guiding this sector for long-term survival and growth. The flexible framework suggested, and the continuity and change matrix (C-C matrix), can be of interest to researchers and practising managers to validate the applicability for other sectors. The framework suggested can be adapted for application in a global context.
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Hedman, Jonas, Tanya Beaulieu, and Michael Karlström. "The Tales of Alphanumerical Symbols in Media: The Case of Bitcoin." Journal of Theoretical and Applied Electronic Commerce Research 16, no. 7 (October 14, 2021): 2768–92. http://dx.doi.org/10.3390/jtaer16070152.

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Bitcoin, a decentralized cryptocurrency, has not only given rise to a wave of digital innovations but also stirred up considerable controversy. Some have hailed it as the most significant innovation since the Internet, while others have dismissed it as a Ponzi scheme that should be abandoned and forbidden. Regardless of these varying views, this is an innovation in need of scrutiny. In this paper we present a metastory of Bitcoin, based on an interpretative study of 737 news articles between 2011–2019. Through our analysis, we identified five narratives, including The Dark Side, The Bright Side, The Tulip Mania, The Idea, and The Normality. Our analysis demonstrates the interpretive flexibility of technology as influenced by ideologies, and we construct a theoretical model demonstrating media’s role as constructor and conduit. The metastory provides an institutional look at the broader interpretations of digital innovations as well as the multifaceted nature of digital innovations and how their interpretation evolve over time.
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Ratten, Vanessa. "Factors influencing consumer purchase intention of cloud computing in the United States and Turkey." EuroMed Journal of Business 10, no. 1 (May 5, 2015): 80–97. http://dx.doi.org/10.1108/emjb-02-2014-0007.

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Purpose – The purpose of this paper is to examine the different factors affecting purchase intention of cloud computing services in Turkey and the USA. Design/methodology/approach – A research framework is developed based on social cognitive theory and the technology acceptance model. A survey questionnaire is used based on student responses in Turkey and the USA to see if there are any differences toward purchase intentions. Findings – A majority of the research hypotheses are supported in both the Turkish and USA sample indicating that there are similarities in perceived ease of use, perceived usefulness, consumer innovation and performance expectancy toward cloud computing. Research limitations/implications – The findings of this research have implications for technology companies and marketers operating in North America, Europe and Asia. Practical implications – As few studies exist on the differences between purchase intention of technological innovations in the USA and Turkey, this paper contributes to a better understanding of whether cultural differences or consumer attitudes effect adoption of emerging technologies including cloud computing services. Originality/value – This paper focusses on the emerging technological innovation of cloud computing services by examining antecedent environmental factors influencing purchase intention. In total, two different country samples are utilized to gain a better international perspective of the reasons why consumers purchase technological innovations.
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Wofford, Larry, David Wyman, and Christopher W. Starr. "Do you have a naïve forecasting model of the future?" Journal of Property Investment & Finance 38, no. 4 (March 20, 2020): 267–69. http://dx.doi.org/10.1108/jpif-12-2019-0154.

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PurposeThis paper addresses the increasingly rapid and disruptive changes caused by technology innovations impacting commercial real estate (CRE) and how leaders in today's CRE business environment can better anticipate, and even experiment with, disruptive technologies while maintaining current business assets and practices.Design/methodology/approachThis qualitative research is based in systems theory, through which the impact of disruptive technology innovation cycles on business models is described for tactical and strategic utility.FindingsThe advent of the fourth industrial revolution (Industry 4.0) is characterized by a convergence of multiple technological innovations including artificial intelligence, the Internet of things, smart buildings, autonomous agents, and automated decision-making. Industry 4.0 promises a future of discontinuities and disruptive innovation superseding the deployment of digital technologies enabled by Industry 3.0. Ambidextrous leaders need to maintain two concurrent foci: one on the current CRE business environment for incremental improvements and one on new opportunities made possible by the next technology innovation cycle.Practical implicationsBy anticipating the inflection points of nonlinear technology adoption cycles, CRE leaders can reduce risks and increase innovative opportunities as participants in the next disruptive cycle rather than falling victim to it.Originality/valueThis work examines CRE market disruptions caused by technology innovation cycles through the lens of systems theory. A connection is made between the nonlinear nature of technology disruption cycles within the CRE business environment and how CRE leadership can better anticipate and prepare for change through ambidextrous thinking.
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Jones, John W., Eric E. Brasher, and Joseph W. Huff. "Innovations in Integrity-Based Personnel Selection: Building a Technology-Friendly Assessment." International Journal of Selection and Assessment 10, no. 1&2 (March 2002): 87–97. http://dx.doi.org/10.1111/1468-2389.00195.

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Savastano, Marco, and Sorin Anagnoste. "Pioneering Strategies in Retail Settings: An Empirical Study of Successful Practices." Management & Marketing. Challenges for the Knowledge Society 15, no. 4 (December 1, 2020): 643–63. http://dx.doi.org/10.2478/mmcks-2020-0037.

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Abstract Although innovating in the physical stores has become a challenge for retailers, previous studies provided insights based primarily on consumers’ and employees’ acceptance of technology, with limited attention towards specific practices for successful adopting innovations. Starting from a qualitative analysis of pioneering strategies adopted by a sample of 50 retailers in the Dutch market, this research is devoted to a broad investigation of the innovation management strategies with emphasis on the choice to be the first to innovate. Our findings provide a correlation between the pioneer practices and the sales outcomes, by describing the more favourable conditions for adopting this strategy in terms of time, place and innovation characteristics (i.e., typology). These results would support retailers in the choice of innovating and managing the innovation process.
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Book chapters on the topic "Technology-based accounting innovations"

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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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Moustier, Paule, Michelle Holdsworth, Dao The Anh, Pape Abdoulaye Seck, Henk Renting, Patrick Caron, and Nicolas Bricas. "Priorities for Inclusive Urban Food System Transformations in the Global South." In Science and Innovations for Food Systems Transformation, 281–303. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-15703-5_15.

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AbstractThis chapter is concerned with identifying: (i) challenges to food systems in Africa, Asia, and Latin America caused by urban development, (ii) how existing food systems respond to these challenges, and (iii) what can be done to improve their responsiveness. The chapter is based on the authors’ published research complemented by additional literature. We define ‘urban food systems’ as food systems linked to cities by material and human flows. Urbanisation poses challenges related to food and nutritional security with the co-existence of multiple forms of malnutrition (especially for women and children/adolescents), changing employment (including for women), and environmental protection. It is widely acknowledged that contemporary food systems respond differently to these challenges according to their traditional (small-scale, subsistence, informal) versus modern (large-scale, value-oriented, formal) characteristics. We go beyond this classification and propose six types of urban food system: subsistence, short relational, long relational, value-oriented small and medium enterprise (SME)-driven, value-oriented supermarket-driven, and digital. These correspond to different consumer food environments in terms of subsistence versus market orientation, access through retail markets, shops or supermarkets, diversity of food, prices and food quality attributes. Urban food supply chains differ not only in scale and technology, but also in the origin (rural, urban or imports) and perishability of food products. We stress the complementarity between short chains that supply many perishable and fresh food items (usually nutrient-dense) and long chains that involve collectors, wholesalers, retailers, storage and processing enterprises for many calorie-rich staple food commodities. More and more SMEs are upgrading their business through technologies, consumer orientation, and stakeholder coordination patterns, including food clusters and alliances.Urban food systems based on micro, small and medium enterprises (MSMEs) have proven resilient in times of crisis (including in the ongoing Covid-19 pandemic). Rather than promoting the linear development of so-called ‘traditional’ towards ‘modern’ food systems, we propose seven sets of recommendations aimed at further upgrading MSME business, improving the affordability and accessibility of food to ensure food and nutritional security while accounting for the specificities of urban contexts of low- and middle-income countries.
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Li, Xiwen, Jun Zhang, Ke Nan, and Xiaoye Niu. "An Analysis of Trends and Problems of Information Technology Application Research in China’s Accounting Field Based on CiteSpace." In Smart Innovation, Systems and Technologies, 217–36. Singapore: Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-19-7742-8_17.

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Gamidullaeva, Leyla Ayvarovna, Vardan Mkrttchian, and Alexey Finogeev. "Integrating Blockchain Platforms With Big Data Solutions for Regional Innovation Development." In Advances in Finance, Accounting, and Economics, 175–86. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1104-6.ch011.

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The chapter discusses the creation of a mechanism for ensuring reliable and secure interaction among participants in regional innovation systems based on the establishment of smart contracts in the blockchain. The technology allows to reduce the possibility of fraud by dishonest participants, as well as to exclude the need for a third party by transferring its functions to a smart contract. This is important for ensuring confidential and transparent relations between participants in innovative projects, as well as with interested subjects of social and economic activities in the regions. The Ethereum blockchain platform was chosen to create smart contracts. On its basis, there were developed components to perform transactions in contracting, creating, and implementing innovations, transferring intellectual property rights, using rights and licenses for innovation, etc. The main component of the system is a distributed transaction register with digital copies of innovation objects.
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Mkrttchian, Vardan, and Yulia Vertakova. "Avatar-Based Innovation Tools for Managerial Perspectives on Digital Sharing Economy." In Advances in Finance, Accounting, and Economics, 1–16. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1104-6.ch001.

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The authors in this chapter show the essence, dignity, current state, and development prospects of avatar-based management using blockchain technology for improving implementation of economic solutions in e-commerce in the framework of sharing economy. The purpose of this chapter is not to review the existing published work on avatar‐based models for policy advice. The purpose is to try an assessment of the merits and problems of avatar‐based models as a solid basis for economic policy advice that is mainly based on the work and experience within the recently finished projects Triple H Avatar, an Avatar‐Based Software Platform for HHH University, Sydney, Australia, which was carried out 2008‐2018.
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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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Teixeira, Isabel Lopes, and Inna Sousa Paiva. "Electronic Commerce and Actual Problems of Taxation." In User Innovation and the Entrepreneurship Phenomenon in the Digital Economy, 72–90. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-2826-5.ch004.

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This chapter examines the problems related to the international taxation of electronic commerce and identifies the alternative solutions that have been adopted in the current fiscal framework. The results obtained demonstrate the proposed models of e-commerce taxation based on existing international legislation, notably origin-based taxation, tax withheld at source and technology based solutions. This study argues that any legislative change should be implemented by a number of countries or through international efforts to harmonize practices, and sets out the future directions in the taxation of e-commerce. This chapter contributes to the scientific knowledge to accounting and tax research on the taxation of e-commerce.
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Peres, Paula, Sandra Ribeiro, Célia Tavares, Luciana Oliveira, and Manuel Silva. "Sustainable Blended-Learning in HEI." In Advances in Human and Social Aspects of Technology, 302–23. IGI Global, 2011. http://dx.doi.org/10.4018/978-1-60960-519-3.ch015.

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This chapter aims to demonstrate how PAOL - Unit for Innovation in Education, a project from ISCAP - School of Accounting and Administration of Oporto - Institute Polytechnic of Oporto, Portugal - prompted new educational initiatives and new learning scenarios at a Higher Education Institution. Furthermore, it will demonstrate PAOL’s lines of intervention through an extensive analysis based on the 6 years of experience that this unit has in the educational technology field; a project that began small but that, due to the force of innovation, has progressively conquered new adepts. Therefore the unit described in this chapter relates all these factors, as a whole, capable of attaining changes that influence mentalities and methodologies, overcoming cultural and technical barriers. This case study can serve as a catalyst, potentiating the creation of new multi-faceted projects in the scope of web technologies in higher education teaching-learning processes.
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Acosta, Yonni Angel Cuero, Isabel Torres Zapata, and Utz Dornberger. "Technology-Intensive Suppliers as a Key Element for Structural Change in Latin America." In Advances in Finance, Accounting, and Economics, 44–54. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-6224-7.ch003.

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The current increase of commodity prices prompts the question regarding the extent to which the growth of primary industries is used as a basis of industrial development. Empirical evidence suggests the development of Technology-Intensive Suppliers (TIS) has played an important role in the industrialization process of the Nordic countries, Canada, and Australia. The development of local TIS may contribute to both reinforcing the industrial base and supporting structural change in developing countries. Therefore, it may provide a way to advance from natural resource dependence towards knowledge-based industrial activities. The TIS products are created under tailor-made concepts, giving solutions to their customers. TIS use knowledge and customer information to create innovation. These firms enhance value chains improving customer's competitive advantages (Dornberger & Torres, 2006). The relationship between the primary sector and its suppliers of technology can be seen as a backward linkage. Sectors with linkages of this kind use inputs from other industries (Hirschman, 1958). Hence, a fundamental goal of research in the context of developing countries is to understand the development of TIS and analysis of their improvement as a result of entrepreneurship intervention. This chapter covers the relevance of TIS firms in developing countries. TIS companies are frequently labeled as Micro-, Small-, and Medium-Sized Enterprises (MSMEs). In conclusion, the findings highlight the need to pay more attention to TIS organizations in developing economies. In Latin America, TIS firms contribute to the employment and diversification of the economic structure of the region through value-added products and services.
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Lavelle, Sylvain. "Paradigms of Governance." In Ethical Governance of Emerging Technologies Development, 126–48. IGI Global, 2013. http://dx.doi.org/10.4018/978-1-4666-3670-5.ch009.

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The elaboration of some paradigms of governance lies upon the opposition between the democratic and the non-democratic, namely, as will be shown and defined, the technocratic (skilled-based power), the ethocratic (virtue-based power), and the epistocratic (wisdom-based power). The point in this opposition is that, contrary to the democratic paradigm, the non-democratic ones assume that the condition for social rules or decisions to be valid is their reflecting, discussing and making by an elite of experts, virtuous or wise individuals or groups. There is no doubt in these paradigms a basic distrust as to the ability of the people to take in charge the public affairs and then to elaborate the appropriate standards and norms accounting for the regulation of actions and conducts. The re-construction of these four paradigms (the democratic and the non-democratic) can be illuminating as regards the interpretation of the actual expert and law-driven trends in the ethical governance of technology. It appears, indeed, that the paradigms of technocracy as well as that of ethocracy still operate in the design of governance settings aimed at regulating research and innovation projects.
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Conference papers on the topic "Technology-based accounting innovations"

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Markopoulos, Evangelos, Hugo Rourke, and Hannu Vanharanta. "The Scandinavian Democratic Governmental Support Model for Start-Ups and Innovations (SDeGMSI)." In 13th International Conference on Applied Human Factors and Ergonomics (AHFE 2022). AHFE International, 2022. http://dx.doi.org/10.54941/ahfe1001528.

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Regional and national development has always been impacted with the synchronisation of the public and the private sector. The growth of privately owned enterprises contributes significantly to the national economy, employment and prosperity, but also to the national pride, brand name and reputation for further investments to be made in a country. Therefore the support of the public sector to the development of the private sector is mandatory for the public sector to keep its private sector and avoid a catastrophic brain drain. Scandinavia is one of the regions with remarkable achievements in innovation, science, technology and economy compared to its size, as league of nations and population with other countries or regions. This paper attempts to identify the main elements of the unique Scandinavian government business policy formula for innovation startup success, particularly in Sweden and Finland, which has been key in creating a region with an incredibly high density of “unicorns” (BN$ companies per capita), second to Silicon Valley.The paper has used a research methodology which is based on primary research taking the form of interviews and surveys, along with secondary research based on existing academic literature.The research conducted in this paper identifis and analyses tax structures, government favors, human resource bases, public private partnerships, social safety nets, venture capital and investment infrastructures, R&D investments, and business support systems available to entrepreneurs of the Scandinavian countries. Having identified such key elements, the paper propose a more globally applicable public sector model for the support and encouragement of startups, and business innovation. The model named Scandinavian Democratic Governmental Support Model for Start-Ups and Innovations (SDeGMSI) is based on the practices of Scandinavian governments, while also accounting factors such as cultural values, performance of local economies, and demographic characteristics. The democratic concept in the development of this model is supported by the Company Democracy Model, another Scandinavian innovation management model, and is critical for the fair and unbiased support of the government to all the organizations and startups that can demonstrate significant and valuable intellectual capital for the economy and the society. SDeGSISM is characterized by its triple-pyramid for public support of startups and Innovation and can be used to help develop more internationally competitive economies through the establishment of a series of publicly enforced innovation supports and changes to the business environment. The three interrelated pyramids of the model represent the levels of support provided by the government to start-ups (reversed pyramid 1), the types of organisations across which said support is distributed (pyramid 2), and the impact that support, once applied to start-ups, should have on an economic level (reversed pyramid 3). The pyramids, organised by volume of support provided, disruptive potential of businesses, and scale of impact, respectively, provide an indication and an assessment on how governments are aligned with the Nordic model for entrepreneurial support.Furthermore, structures, practices and metrics available in the model support the creation of more dynamic economies which favor market development and disruption over the continued market dominance of incumbents. The “market-favoring” economies which this model seeks to both encourage and foster are more conducive to economic dynamism and create greater opportunities for investors, as cycles of market disruption increases the potential for widespread returns.The paper indicates limitations on the proposed model and identifies areas of further research for future development and applications.
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Xie, Dongwen. "Management Accounting Innovation System Based on Artificial Intelligence Technology." In AIAM2021: 2021 3rd International Conference on Artificial Intelligence and Advanced Manufacture. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3495018.3495282.

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Novićević Čečević, Bojana, Ljilja Antić, and Jovana Milenović. "Impact of Industry 4.0 on Environmental Management Accounting." In Seventh International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/limen.2021.149.

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The development of industry and technology has brought about changes both in company operations and in the business environment op­erations. Industry 4.0 is a digital revolution that is based on innovative tech­nological solutions and in which technology occupies an important place in the production process, business entity, but also in the lives of individuals. It encompasses new technologies the implementation of which causes costs, requires time, but also requires knowledge. In accordance with the Industry 4.0 requirements, changes in environmental management accounting en­sued, because today most countries strive to achieve a healthy life and do business in a healthy environment. Environmental management account­ing allows collecting data and making business decisions that will have an impact on company performance and environmental performance. The aim of this paper is to identify the advantages and disadvantages of Indus­try 4.0 as well as the impact of Industry 4.0 on environmental management accounting.
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Kong, YanRu, and JiaWu Yue. "Game Studies on Accounting Entity Behavior Based on Blockchain Technology." In CIAT 2020: 2020 International Conference on Cyberspace Innovation of Advanced Technologies. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3444370.3444621.

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Putri, Gustita Arnawati, Wahyu Widarjo, and Ari Kuncara Widagdo. "Interest Analysis of the Financial Technology-based Applications Usage during the COVID-19 Pandemic in Soloraya." In International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.211225.008.

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Lakhanpal, Vikrant, and Robello Samuel. "Privacy-Focused Blockchain Solution for Production Royalty Management." In SPE Western Regional Meeting. SPE, 2021. http://dx.doi.org/10.2118/200764-ms.

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Abstract Oil and gas operators have a multitude of tasks to perform for smooth business operations. In addition to various engineering, technical, and operational decisions, there are back-office operations that should be efficient to keep business running smoothly, including production royalty management (PRM). The current system for PRM is extremely complex and costly, and involvesmultiple parties/contracts and often causes disputes. A blockchain-based solution allows the organizations to better navigate complex laws, courtrulings, and legal jargon that determine how billions of dollars are distributed every year. There are two aspects to PRM —royalties owed and royalties received—and the proposed solution caters to both operators and independent mineral owners. The operator should compile production and revenue data monthly and distribute it to all owners as per their individual lease. The expenses and marketing costs should be entered into the accounting system before revenue is distributed. Owners may be skeptical about data shared; therefore, the entire process can take up to two or more months. Furthermore, privacy is of utmost importance because theoperator can neither share data between owners nor disclose proprietary information. This paper proposes the entire royalty management system be hosted on a permissioned blockchain. Given their intrinsic nature of trustworthiness and transparent execution of transactions involving multiple parties, blockchain can streamline the royalty distribution process. The design and implementation of a smart contract for consent-driven and double-blind data sharingon a blockchain platform is presented. The system is designed for both inter- and intra-organizational transaction—a local peer interacts with an associated anchor peer within the globalnetwork. In addition to transparency and efficiency, this method provides important features ofprivacy and auditability while limiting ledger size. Further, peer identities are hiddenfrom each other while they collectively agree on transaction outcomes, and data will never be shared among the peers of the blockchain without explicit consent from the owners to ensure that the conflicting objectives of privacy and transparency are met. Blockchain is peer-to-peer decentralized digital ledger technology with promising potential. Even after all the recent innovations, the owner-relations department still operates using old methods. An innovative blockchain-based solution to reduce time and money spent on disbursing revenue for the operator and to increase the time value of information and trust in the system for the owner is presented.
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