Journal articles on the topic 'Technology-based accounting innovations'
To see the other types of publications on this topic, follow the link: Technology-based accounting innovations.
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 journal articles for your research on the topic 'Technology-based accounting innovations.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.
1
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.
Full textAbstract:
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.
2
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.
Full textAbstract:
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.
3
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.
Full textAbstract:
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.
4
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.
Full textAbstract:
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.
5
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.
Full textAbstract:
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.
6
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.
Full textAbstract:
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.
7
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.
Full textAbstract:
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.
8
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.
Full textAbstract:
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.
9
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.
Full text
10
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.
Full textAbstract:
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.
11
Kalmakova, Dinara, Yuriy Bilan, Aknur Zhidebekkyzy, and Rimma Sagiyeva. "Commercialization of conventional and sustainability-oriented innovations: a comparative systematic literature review." Problems and Perspectives in Management 19, no. 1 (March 19, 2021): 340–53. http://dx.doi.org/10.21511/ppm.19(1).2021.29.
Full textAbstract:
Innovations play an important role in achieving competitiveness and long-term economic growth at all levels of the economic hierarchy. More recently, the role of sustainability-oriented innovation in achieving economic growth has become equally important. However, there is a scientific debate about the possibility of effective commercialization of sustainability-oriented innovations. The existence of such scientific debate, as well as the absence of citation-based systematic literature reviews, became a prerequisite for conducting a comparative literature review of research on the effective commercialization of conventional and sustainability-oriented innovations. The purpose of the study is to conduct a comparative review and analysis of research on the commercialization efficiency of conventional and sustainability-oriented innovations. The analysis was conducted on the basis of a citation-based systematic literature review method. The results show that sustainable innovation research is more focused on the relationship between commercialization and firm performance. In the field of conventional innovations, research trends have shifted from studying the impact of technology transfer office (TTO) size, staffing, compensation practices to how strategic factors affect the efficiency of commercialization. In the area of sustainability-oriented innovation, the issues of the strategic orientation impact cause the most sustained interest, while managerial concerns and the stringency of environmental regulations have been actively explored in the past few years. It was revealed that the commercialization efficiency of sustainability-oriented innovations is characterized by so called sustainability-oriented criteria. A distinctive output criterion for commercialization efficiency of sustainability-oriented innovation is the improvement of the firm’s image. In addition, content analysis identified possible research directions to be investigated.
12
Shaw, Lewis. "The Relationship Of Accounting Majors Cognitive Style And Technological Proficiency: Are Students Prepared To Enter An Increasingly Knowledge-Based Profession?" Review of Business Information Systems (RBIS) 8, no. 1 (January 1, 2004): 23–34. http://dx.doi.org/10.19030/rbis.v8i1.4501.
Full textAbstract:
The increasingly knowledge-based economy has generated technological innovations that demand different competencies for accounting practitioners. In particular, professional service firms such as public accounting practices depend on converting individual expertise into codified knowledge shared within firms and with customers. A key to this knowledge conversion cycle is proficiency with a number of technological tools. Further, individuals who can successfully participate in the creation and transfer of knowledge may have distinct cognitive style characteristics. One important question is whether cognitive style is related to technological proficiency.This study examines the cognitive styles of a group of undergraduate accounting majors (those intending careers in accounting) at several U. S. universities to examine any patterns in their cognitive style characteristics. This study further explores the relationship between cognitive style and technological proficiency. Results indicate that accounting students are predominantly linear-thinking (Concrete Sequential), consistent with prior literature. However, those who have stronger proficiency with computers and technology fit into different cognitive style groups. Implications for the accounting profession and accounting education are discussed.
13
Davila, Antonio (Tony), and Marc Wouters. "Designing Cost-Competitive Technology Products through Cost Management." Accounting Horizons 18, no. 1 (March 1, 2004): 13–26. http://dx.doi.org/10.2308/acch.2004.18.1.13.
Full textAbstract:
As manufacturing innovations spread throughout leading organizations, product development becomes a more important source of competitive advantage. Within product development, cost management receives increasing attention. To date, cost management in new product development focuses primarily on target costing, a management practice used inside the product development process by the development team. Although this practice is appropriate for products competing mainly on costs, it presents several limit ations when factors such as technology, time-to-market, or customer needs are more pressing. Based on observations from a field study of product development cost practices in high-technology firms and evidence from field studies described elsewhere, this paper identifies alternative practices to manage costs during product development. These alternative practices that facilitate cost management around the projects rather than managing costs inside product development projects are: parallel cost management teams, modular design for cost, clearly defined cost management strategies and cost policies, and product portfolio planning. Companies in our sample use them to manage costs during product development, when cost management is most effective, but still keep the attention of development teams focused on the critical success factors of time-to-market, technology, and customer needs.
14
Natia Shengelia, Natia Shengelia, Zhuzhuna Tsiklauri Zhuzhuna Tsiklauri, Agnieszka Rzepka Agnieszka Rzepka, and Revaz Shengelia Revaz Shengelia. "The Impact of Financial Technologies on Digital Transformation of Accounting, Audit and Financial Reporting." Economics 105, no. 03 (April 15, 2022): 385–99. http://dx.doi.org/10.36962/ecs105/3/2022-385.
Full textAbstract:
FinTech is a combination of Finance and Technology which involves use of modern smart technology like big data analytics, cloud computing, artificial intelligence, machine learning, and robotics, for doing finance. Financial technology development has influenced nearly all financial services industry, from granting to insurance, from accounting to consultancy, from consumer finance to investment banking. As a result of digital transformation, preparation of XBRL-based structured digital Financial Reports, block-chain trading, accounting of new digital assets, cryptocurrency has assigned more strategic functions to accountants, while simultaneously supported the auditing to reduce the risk at the minimum level. In order to obtain or retain competitive advantage it is essential to invest money, time into implementing in innovations. A cloud system is part of the basic infrastructure now. When the entire business model changes so do change the ways of accounting, auditing and financial reporting that are inevitable components of business. The integration of modern digital technologies into finances, has enabled finance professionals to achieve greater efficiency, work speed, and financial transparency. Keywords: Financial technologies; Digital Accounting and IFRS; Cryptocurrency; Blockchain; XBRL-standard; Audit; Financial Reporting;
15
Manuylenko, Viktoriya Valeryevna, Aminat Islamovna Borlakova, Alexander Vladimirovich Milenkov, Olga Borisovna Bigday, Elena Andreevna Drannikova, and Tatiana Sergeevna Lisitskaya. "Development and Validation of a Model for Assessing Potential Strategic Innovation Risk in Banks Based on Data Mining-Monte-Carlo in the “Open Innovation” System." Risks 9, no. 6 (June 13, 2021): 118. http://dx.doi.org/10.3390/risks9060118.
Full textAbstract:
Innovation risk in banks, a formalized instrument that is part of banks’ financial and innovative strategies, influences the assessment of innovative activity, demonstrating the importance of forecasting and assessment models of potential innovation risks. Our research into general scientific and specific methods allowed us to: (1) distinguish hierarchical concepts and their order—namely, “banking innovation”, “economic effects of innovational activities”, “financial and innovative strategy”, and “innovation risk”; (2) identify links between innovative and strategic bank management, since bank innovations are carried out in conjunction with strategies and imply positive strategic economic effects, making the assessment of potential innovation risk necessary for the current moment and the future; (3) note that the launching and use of new technologies on economic cycles and phases involving a necessary correlation between innovative profit and these phases; (4) provide preferable measurements of banks’ innovative activity and financial performance against commission income; (5) assess the potential financial performance of banks’ financial and innovative strategies within economic cycles and phases and in accordance with the nature of income; (6) present general areas for the practical application of an adapted data mining–Monte Carlo method, based on a proprietary software product. The model’s application in the “open innovation” system exhibits its multipurpose nature and allows for the selection of alternative strategic innovative solutions within economic cycle phases. It also serves in the promotion of Big Data technology in relation to finance and innovation, which is a promising area, and determines the values of the desired indicators for the “bank of the future” concept.
16
Bulyga, R. P., and I. V. Safonova. "Transformation of Audit Methodology with the Use of Blockchain and DLT Technologies." Accounting. Analysis. Auditing 8, no. 5 (January 18, 2022): 6–13. http://dx.doi.org/10.26794/2408-9303-2021-8-5-6-13.
Full textAbstract:
The development of blockchain and distributed ledger technology (DLT) technologies stimulates diametrically opposite points of view about the prospects of traditional institutions in the digital economy: from their complete disappearance to a cardinal transformation. This matter also applies to the field of accounting and auditing. The purpose of the study is not only to identify trends in the transformation of the audit methodology but also in an accountant/auditor profession itself by using blockchain and DLT. The conduct of this research is based on the use of the following methods: analysis and synthesis, comparison, systemic and logical approach, analogies and grouping. The paper contains an overview of the implementation practice of blockchain technology by the Big Four audit companies, as well as the composition of the main developers and the software products they offer based on the blockchain technology and DLT used in audit activities. There have been identified the key trends in the development of an accountant/auditor professions in connection with the use of blockchain technology and DLT. The conclusion is made about the need for a significant transformation of the audit methodology, as well as the profession of an accountant/auditor in connection with the use of blockchain and DLT, but it is not about replacing the audit institution with these technologies. The authors have formulated proposals and defined the most significant innovations of the classical methodology for conducting an audit of the business processes effectiveness based on the use of blockchain technology and DLT.
17
Reynoso, Javier, Jay Kandampully, Xiucheng Fan, and Hanna Paulose. "Learning from socially driven service innovation in emerging economies." Journal of Service Management 26, no. 1 (March 16, 2015): 156–76. http://dx.doi.org/10.1108/josm-11-2013-0313.
Full textAbstract:
Purpose – The purpose of this paper is to provide insights into indigenous, solution-based business models and their relevance for inclusive service innovation within specific social contexts in emerging economies, with particular emphasis on the role of culture and technology. Design/methodology/approach – A proposed framework illustrates four factors that nurture socially driven service innovation in emerging economies: solution, inclusion, culture, and technology. Extant literature from studies in India, Latin America, and China illustrates distinct indigenous innovations and service relationships that exist at the base of the pyramid (BoP), which provides a foundation for a better understanding of socially inclusive service innovations. Findings – A conceptual model of inclusive service innovation reflects an integrated, virtuous cycle, composed of service relationships that stem from the BoP at various levels of analysis across different income segments. These findings suggest notable research directions. Practical implications – This study reinforces the importance of a solution orientation as a competitive business model to gain customer engagement. Social implications – Researchers and practitioners in emerging and advanced economies can use the approach suggested by this paper in their efforts to build sustainable business cultures and improve the well-being of society. Originality/value – Previous research has not addressed the social or communal roles of service innovation; this study proposes an innovative switch from a traditional strategy of selling services toward a proactive approach that involves low-income customers as active resources to co-create social and business value.
18
Yakovenko, Nataliya, and Galina Butko. "TYPOLOGICAL FEATURES OF INNOVATIVE DEVELOPMENT OF THE TIMBER INDUSTRY COMPLEX." Actual directions of scientific researches of the XXI century: theory and practice 10, no. 2 (July 19, 2022): 124–38. http://dx.doi.org/10.34220/2308-8877-2022-10-2-124-138.
Full textAbstract:
Forestry is currently changing from a quite traditional and declining sector to a "sector of the future" that offers solutions to a number of pressing problems. Innovations and their implementation in the timber industry complex can be represented as a certain algorithm, in which the innovation goes from an idea to a specific product, technology or service and is distributed in forestry practice. The article deals with the issue of financial resources and their influence on the development of innovation potential of the timber industry complex. In the process of the study the following methods of scientific knowledge were used: axiomatic method - to clarify the essence of the concept of "innovation" and justify the principles of innovative development of forestry enterprises in terms of institutional transformations; systematic approach - to form the ecological-economic foundations for enhancing innovation in the forest sector, based on the significant role of forests in the preservation of environmental and economic stability and assimilation capacity of areas; abstract-logical method - to identify the key factors of innovative development of the forest sector in general and forestry enterprises in particular. Innovation activity manifests itself in the integral competitiveness of products in the form of the economic effect of innovations. It is shown that for the most reliable assessment it is advisable to include a factor of accounting financial resources in the assessment model. For the forest sector of the economy, the proposed approach is particularly significant. The results of innovative activity of an organization and product competitiveness are described by integrated models.
19
Nagariya, Ramji, Subhodeep Mukherjee, Manish Mohan Baral, Bharat Singh Patel, and Chittipaka Venkataiah. "The Challenges of Blockchain Technology Adoption in the Agro-based Industries." International Journal of Mathematical, Engineering and Management Sciences 7, no. 6 (December 1, 2022): 949–63. http://dx.doi.org/10.33889/ijmems.2022.7.6.059.
Full textAbstract:
Blockchain is one of the latest innovations in information technology, bringing a digital revolution to many industries by increasing transparency. But this technology needs to be explored a lot as of now. Agriculture supply chain management distributes agro-based products like vegetables, fruits, pulses, and cereals. This research is conducted to identify the agro-based industries' adoption of blockchain in their supply chain for achieving sustainability. The next step towards sustainable agriculture is primarily seen as blockchain-enabled agriculture. By making supply chains transparent, technology can follow products from the point of manufacture and prevent waste and inefficiency. A structured literature review helped determine the barriers to blockchain adoption in agro-based industries. This research is unique as no survey-based research on blockchain in the agriculture supply chain using structural equation modeling has been found. The seven proposed hypotheses support the blockchain challenges for adoption in agro-based industries. The findings of this study suggest that the blockchain can bring transparency and traceability and will remove the agro-industry inefficiencies.
20
Misra, Kaustav, Esra Memili, Dianne H. B. Welsh, Surender Reddy, and Gail E. Sype. "Cross-country technology gap in Latin America." Cross Cultural Management 22, no. 4 (October 5, 2015): 630–48. http://dx.doi.org/10.1108/ccm-04-2014-0043.
Full textAbstract:
Purpose – The purpose of this paper is to investigate the factors influencing the total factor productivity (TFP) gap between the USA and eight Latin American countries for the period of 1970-2000. Design/methodology/approach – The paper provides an explicit application of TFP estimation by employing a growth accounting approach (Solow Residual) in the presence of non-constant returns to scale and a non-parametric approach (DEA – Malmquist Index) while relaxing the scale-related constraint. A macro-based economic model of innovator and follower countries is employed to explore the linkage between technology gaps and innovations, labor productivity, trade openness, foreign direct investment, and adult workforce illiteracy rates. A pooled model and a fixed effects model are used to determine the factors of the technology gap between the innovator and the follower countries. Findings – The results show that the labor productivity gap, adult work force illiteracy rates, patent filing gap, and trade openness are significant determinants of the technology gap between innovator and follower country. Practical implications – Latin American countries would benefit from the technology diffusion from an innovator country; but a minimum threshold of human capital, such as adult workforce illiteracy rates and patent filing has to be met. The authors find government policies on trade openness also have large effects on technology limitations in foreign countries. Originality/value – This paper is of value to researchers, policy makers, and economic development specialists trying to improve the rate of technology adoption and innovation.
21
Mousa, Rania, and Peterson K. Ozili. "A Futuristic View of Using XBRL Technology in Non-Financial Sustainability Reporting: The Case of the FDIC." Journal of Risk and Financial Management 16, no. 1 (December 20, 2022): 1. http://dx.doi.org/10.3390/jrfm16010001.
Full textAbstract:
The rapid use and development of information and communication technology capabilities in the public sector has revolutionized the mechanism that government agencies use to collect, process, and disseminate data. Electronic government is one of the strategic initiatives that many government agencies have considered adopting to offer efficient web-based services and operations. Although there have been efforts to examine the implementation process of technological innovations in financial and business reporting, many government agencies are about to face a bigger challenge in developing or adopting current technologies to assess their usefulness for non-financial sustainability reporting. The Extensible Business Reporting Language, XBRL, has been adopted by the U.S. Federal Deposit Insurance Corporation (FDIC) to process financial data in the quarterly call reports filed by banks. Using Rogers’ well-established theory of innovation adoption process, this paper discusses the FDIC’s XBRL implementation process and investigates the roles and experiences of the agency’s stakeholders. A case study research methodology, supported by semi-structured interviews, is used to explore each phase of the implementation process. The findings reveal that the process was facilitated by stakeholder engagement, technical support, and the agency’s strategic decision-making process. This paper contributes to the literature by examining the applications, benefits, and challenges of using XBRL technology to process non-financial sustainability data, which is still an under-researched area. Therefore, the implications for using the technology in non-financial reporting will be insightful for future regulatory adopters and their stakeholders including filer banks, software vendors, and various users of financial and non-financial information.
22
Brezgun, S. F., and A. S. Negru. "Modernization of the cable car in order to take into account the length of the metal cord at the stage of its final production." Litiyo i Metallurgiya (FOUNDRY PRODUCTION AND METALLURGY), no. 3 (October 20, 2020): 67–70. http://dx.doi.org/10.21122/1683-6065-2020-3-67-70.
Full textAbstract:
To achieve accuracy and stability in measuring the length of the metal cord at the stage of its manufacture, it is necessary to modernize the existing rope-twisting equipment. The upgrade introduced a new algorithm for rope-twisting equipment, changed the length accounting system of the steel cord, used the latest equipment and technology. A contactless electric power transmission system and a wireless data transmission system based on an infrared channel have been introduced.The use of the latest technologies and our own innovations allowed us to obtain a completely new type of rope-twisting machine that can produce metal cord according to the requirements of the consumer’s specification.
23
Thuan, Pham Quoc, Nguyen Vinh Khuong, Nguyen Duong Cam Anh, Nguyen Thi Xuan Hanh, Vo Huynh Anh Thi, Tieu Ngoc Bao Tram, and Chu Gia Han. "The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy." Economies 10, no. 4 (April 1, 2022): 83. http://dx.doi.org/10.3390/economies10040083.
Full textAbstract:
The purpose of this study is to determine the factors affecting the application of accounting information systems (AIS) in small and medium enterprises (SMEs) in Vietnam. Drawing upon the Technology–Organization–Environment (TOE) theoretical framework, Diffusion of Innovations theory (DOI), and Resource-based theory (RBV), we proposed a research model to investigate the antecedents and influence of AIS usage in Vietnamese SMEs. This study used an online survey of individuals who work in Vietnamese SMEs for data collection. The result was assembled by applying the PLS-SEM model to test the proposed hypotheses based on 132 valid responses. First, the factors that have a significant impact on AIS usage are as follows: relative advantage; owner/manager commitment; and impact of COVID-19. Second, the research results also confirm that there is a positive relationship between AIS usage and AIS effectiveness; AIS performance has a positive impact on business performance. Research implications are to help business owners and leaders decide whether to use AIS to strengthen the company’s position and reduce the burden on departments, particularly the accounting department.
24
Mazambani, Last, and Emmanuel Mutambara. "Predicting FinTech innovation adoption in South Africa: the case of cryptocurrency." African Journal of Economic and Management Studies 11, no. 1 (October 21, 2019): 30–50. http://dx.doi.org/10.1108/ajems-04-2019-0152.
Full textAbstract:
Purpose Financial technology innovation within the developed world is driving financial markets, yet its adoption is lagging among consumers in emerging markets. At the same time, most African economies continue to be at the tail end of global financial innovations adoption. Given lagging consumer adoption of cryptocurrency in South Africa, the purpose of this paper is to apply the theory of planned behaviour (TPB) to predict behavioural intention to adopt cryptocurrency. Design/methodology/approach A survey instrument based on the TPB was used to collect quantitative data for predicting adoption from adult distance students at the Mancosa, Cape Town campus. For data analysis, the two-step structural equation modelling approach was used. Findings The findings indicate that attitude and perceived behavioural control positively impact the intention to adopt cryptocurrency. Subjective norm showed a negative non-significant influence. Overall, the results of the study show that the model has a good model fit and can be used to explain the theory. Research limitations/implications The results of this study may not be generalisable to the wider population as it is only based on a cross-sectional study of a sample of adult students at a single institute in South Africa. Originality/value The contribution of this paper is threefold: it is one of a few studies on the behavioural intention to adopt cryptocurrency in South Africa using the TPB model, it contributes towards the use of predictive behavioural economics models in understanding consumer behaviour critical to accelerating the adoption of financial innovations, and the results of the study also inform behaviour change strategies that can be applied by practitioners or policymakers to improve adoption. Studies of this nature may lead to the development of financial innovation in emerging markets through a nuanced understanding of consumer behaviour.
25
Uniska, Admin Ojs. "Quizizz as Fun Multiplying Learning Media in English Lecturing Process." EDULINK EDUCATION AND LINGUISTICS KNOWLEDGE JOURNAL 3, no. 1 (March 30, 2021): 13. http://dx.doi.org/10.32503/edulink.v3i1.1503.
Full textAbstract:
Indonesia has a great opportunity to use technological developments in the current 4th industrial revolution. The opportunity is based on the fact that from the total population of Indonesia, more than half of them are active internet users. The largest group of internet users in Indonesia is at the age of students, these groups of students are in the middle to college student level. To occupy the need for technology-based learning, it is necessary to modify and have some innovations to various learning tools in learning activities. This qualitative descriptive research will discuss the use of technology-based learning media with Quizizz as an application in English learning lecturing process. This study involved students of the 1st level of accounting study program who had passed English Class at the Universitas Islam Kadiri-Kediri (UNISKA). In general, the results of the study indicate that English lecturing process using the Quizizz is a fun and effective activity so that it is expected to continue to be used in further lecturing activities.
26
Prasongko, Angga. "Quizizz as Fun Multiplying Learning Media in English Lecturing Process." EDULINK EDUCATION AND LINGUISTICS KNOWLEDGE JOURNAL 3, no. 1 (March 30, 2021): 14. http://dx.doi.org/10.32503/edulink.v3i1.1467.
Full textAbstract:
Indonesia has a great opportunity to use technological developments in the current 4th industrial revolution. The opportunity is based on the fact that from the total population of Indonesia, more than half of them are active internet users. The largest group of internet users in Indonesia is at the age of students, these groups of students are in the middle to college student level. To occupy the need for technology-based learning, it is necessary to modify and have some innovations to various learning tools in learning activities. This qualitative descriptive research will discuss the use of technology-based learning media with Quizizz as an application in English learning lecturing process. This study involved students of the 1st level of accounting study program who had passed English Class at the Universitas Islam Kadiri-Kediri (UNISKA). In general, the results of the study indicate that English lecturing process using the Quizizz is a fun and effective activity so that it is expected to continue to be used in further lecturing activities.
27
Ndubisi, Nelson Oly, Celine Marie Capel, and Gibson C. Ndubisi. "Innovation strategy and performance of international technology services ventures." Journal of Service Management 26, no. 4 (August 17, 2015): 548–64. http://dx.doi.org/10.1108/josm-04-2015-0118.
Full textAbstract:
Purpose – The purpose of this paper is to investigate the moderating role of structural autonomy in the relationship between innovation strategy and performance of international technology services ventures (ITVs). Design/methodology/approach – Data were collected from 200 ITVs serving markets outside their country of origin. Instrumentation followed standard procedure by adapting validated and parsimonious items from existing literature. Factor and hierarchical multiple regression analyses were applied to examine the hypothesised relationships. Findings – The results indicate a significant relationship between innovation strategy (namely service products innovation, process innovation and administrative innovation) and performance of ITVs. Structural autonomy moderates the relationship between process innovation, administrative innovation and performance. There is no moderating effect of autonomy in the association of service products innovation and performance. Research limitations/implications – The study corroborates the argument that service firms have more to gain by granting autonomy. In the context of ITVs, such gains are directly linked to performance through enhanced innovation in service products, processes and administration. It adds to the growing suggestions and rebuttals in the literature of a trade-off between innovation and communication; and between exploration of new knowledge and exploitation of existing knowledge in organisations when there is autonomy. Practical implications – Management can increase innovation and performance by granting greater autonomy to employees. Managers who are concerned that autonomy’s capacity to increase innovation capability may come at the expense of intra-organisational communication can be assured that intra-organisation communications can exist in the face of autonomy, and there is no real trade-off after all. Similarly, there is no basis for any concern for potential trade-off between exploration of new knowledge and exploitation of existing knowledge in organisations. Originality/value – Research suggests that autonomy of subsidiaries, units, groups or individuals encourages innovation, and that innovation strategy can enhance organisational performance. However, there is a counter-argument that same autonomy potentially hinders exploitation and performance of innovations. The study sheds more light on these anecdotal views based on data from ITVs.
28
O. Laplume, André, and Manish K. Srivastava. "Firm newness, product novelty and aesthetic failure." Management Decision 52, no. 10 (November 11, 2014): 1952–67. http://dx.doi.org/10.1108/md-02-2014-0055.
Full textAbstract:
Purpose – The purpose of this paper is to examine product failures in the consumer technology products industry to explain why some firms experience more aesthetic-related failures than others. Design/methodology/approach – The study uses a unique data set of failed high technology consumer products identified by expert product reviewers of 75 online magazines during 2000-2010. The variables are constructed using two coders as well as using an automated content analysis process based on the information provided in the online product reviews. The study tests a hypothesis using multilevel logistic regression techniques on a sample of 606 product reviews of 323 products associated with 171 firms. Findings – The study demonstrates that older firms are much more susceptible than younger firms to suffer from aesthetic-related product failures when they pursue product innovations that are new for them. Likewise, older firms suffer fewer aesthetics-related product failures than younger firms when they exploit products that well known to them. Originality/value – The study is highly novel in its research setting and empirical approach, and brings valuable insights for researchers and managers regarding challenges associated with aesthetic innovations for young and old firms.
29
Celuch, Krzysztof. "Event technology for potential sustainable practices: a bibliometric review and research agenda." International Journal of Event and Festival Management 12, no. 3 (June 16, 2021): 314–30. http://dx.doi.org/10.1108/ijefm-08-2020-0051.
Full textAbstract:
PurposeThis research provides a bibliometric review of the state-of-the-art information and communication technologies (ICTs) in the context of events, and maps out an agenda for future directions on how innovations in the technological realm can help fostering sustainability in the events industry.Design/methodology/approachTo explore the progress of ICTs and future applications in events, this study conducts a two-fold method of a bibliometric analysis and a modularity clustering technique based on 293 papers published in the last 30 years.FindingsThe findings offer a snapshot of the past progress to offer a glimpse into the future by formulating novel areas for research that merit attention. By interweaving the past, present and future towards sustainability, an agenda with four concrete areas for research is identified, including (1) virtual events, (2) the use of artificial intelligence, (3) big data technology, and (4) virtual reality and augmented reality in the events industry.Originality/valueThe current global challenges together with the rapid technological progress can particularly give rise to innovations in the technological sector. Through a bibliometric review of past research, this study offers a future research agenda of ICTs in the events sector in light of the Sustainable Development Goals. It contributes with a discussion on how to harvest the technological progress to create more sustainable events.
30
Liang, Yuli, Seung-Hee Lee, and Jane E. Workman. "Implementation of Artificial Intelligence in Fashion: Are Consumers Ready?" Clothing and Textiles Research Journal 38, no. 1 (September 3, 2019): 3–18. http://dx.doi.org/10.1177/0887302x19873437.
Full textAbstract:
Given the growing interest in combinations of fashion and digital innovations, it is critical for both researchers and retailers to understand how consumers respond to new technologies, especially artificial intelligence (AI). The purpose of the study was to examine consumers’ attitudes and purchase intention toward an AI device. By adapting the technology acceptance model, a conceptual model was constructed and tested related to consumers’ attitudes and purchase intention toward an AI device—Echo Look. A total of 313 subjects (61% female) between 18 and 65 years old in the top 10 metropolitan areas in the United States participated in the study. The results indicated that perceived usefulness, perceived ease of use, and performance risk were significant in consumers’ attitude toward AI. Positive attitudes toward technology positively influenced the purchase intention. Based on these results, theoretical and practical implications are discussed.
31
Quinn, Nigel W. T., and James D. Oster. "Innovations in Sustainable Groundwater and Salinity Management in California’s San Joaquin Valley." Sustainability 13, no. 12 (June 11, 2021): 6658. http://dx.doi.org/10.3390/su13126658.
Full textAbstract:
The Sustainable Groundwater Management Act (SGMA) of 2014 and the Central Valley Salinity Alternatives for Long-Term Sustainability (CVSALTS) initiative were conceived to reverse years of inaction on the over-pumping of groundwater and salination of rivers that both threaten agricultural sustainability in the State of California. These largely stakeholder-led, innovative policy actions were supported by modern tools of remote sensing and Geographic Information System technology that allowed stakeholders to make adjustments to existing resource management and jurisdictional boundaries to form policy-mandated Groundwater Sustainability Agencies (GSAs) and Salinity Management Areas (SMAs) to address future management responsibilities. Additional resources mobilized by the California Department of Water Resources (CDWR) and other water resource and water quality management agencies have been effective in encouraging the use of spreadsheet accounting and numerical simulation models to develop robust and coherent quantitative understanding of the current state and likely problems that will be encountered to achieve resource sustainability. This activity has revealed flaws and inconsistencies in the conceptual models underpinning this activity. Two case studies are described that illustrate the disparity in the challenges faced by GSAs in subregions charged with developing consensus-based Groundwater Sustainability Plans (GSPs). These case studies also illustrate the unique aspect of SGMA: that alongside mandates and guidelines being imposed statewide, local leadership and advocacy can play an important role in achieving long-term SGMA and CVSALTS goals.
32
Duarte Alonso, Abel, Seng Kiat Kok, Seamus O'Brien, and Michelle O'Shea. "The significance of grassroots and inclusive innovation in harnessing social entrepreneurship and urban regeneration." European Business Review 32, no. 4 (May 11, 2020): 667–86. http://dx.doi.org/10.1108/ebr-05-2019-0102.
Full textAbstract:
Purpose The purpose of this study is to examine the dimensions of inclusive and grassroots innovations operationalised by a social enterprise and the impact of these activities on urban regeneration. To this end, the case of Homebaked in Liverpool, UK, is presented and discussed. Design/methodology/approach Face-to-face interviews with members of Homebaked’s management, staff and volunteers were conducted; the interviews were complemented with on-site observations and review of archival information of the social enterprise. Findings The data gathered revealed the organisation’s involvement in both types of innovation as a means to achieve long-term urban regeneration related goals. For instance, innovative, strategic and human dimensions, together with the human dimension emerged as key ways of innovating. The impacts of innovative practices comprised encouraging inclusiveness among residents and non-residents, with approaches including hands-on training workshops, job and volunteering opportunities being predominant. Originality/value First, the study advances the theoretical and applied understanding of grassroots and inclusive innovation in the context of a social enterprise. For instance, an innovative/strategic and human dimension emerged as predominant ways in which grassroots and inclusive innovation elements were manifested. These dimensions were based on technology uptake, implementation of new product/service concepts or harnessing the skills of local and non-local individuals. Similarly, four dimensions associated with the impacts of these types of innovation were revealed. Second, the study addresses acknowledged gaps in the literature, particularly regarding the limited contributions illuminating processes and determinants of innovation among social enterprises.
33
Thomas, Ashish. "Multivariate hybrid pathways for creating exceptional customer experiences." Business Process Management Journal 23, no. 4 (July 3, 2017): 822–29. http://dx.doi.org/10.1108/bpmj-02-2017-0027.
Full textAbstract:
Purpose The purpose of this paper is to focus on the evolving field of hybrid services within the customer service domain. The distinguishing characteristic of hybrid services is its rapid advancements and intersection of technology innovations mixed with customer service approaches. Design/methodology/approach Extensive research and analysis has identified numerous models to measure service quality and most of these models are derived from the SERVQUAL. Since SERVQUAL is not clearly focused to analyze the customer’s experience, the authors have used mixed methods of data collection. The two sources of data are both primary and secondary data. Primary source of research is semi-structured feedback with key operations manager and front line employees involved in the business process outsourcing industry. Secondary source of data is based on case studies of organizations engaged in information technology and ecommerce. Findings In this study, the author suggests multivariate hybrid pathways to streamline and deliver exceptional customer experience, which enhances the customer retention and firm’s competitive advantage. This study emphasizes on the imminent growth of hybrid services within the customer service domain. The distinguishing characteristic of hybrid services is its rapid advancements and intersection of technology innovations mixed with customer service approaches. The customers’ interactions with a firm are gaining proportional complexity due to the intercourse of human and technology interactions. Originality/value This study integrates the diverging but distinct pathways that influence customer experience. The study is centralized on the theme that there is a progressive dependence of human interactions with technological developments. It highlights the advent of new digital technologies that are the catalyst for personalized customer experiences.
34
Faghih, Nezameddin, Banafsheh Dastourian, Seyyed Mojtaba Sajadi, Andres Henten, and Pantea Foroudi. "A framework for business model with strategic innovation in ICT firms." Bottom Line 31, no. 1 (March 12, 2018): 16–41. http://dx.doi.org/10.1108/bl-01-2018-0002.
Full textAbstract:
Purpose The purpose of this study is to help gain an accurate and distinct understanding of information-based business concepts and critical steps in designing an appropriate business model, by providing a framework for designing an innovative information-based business to help fledgling businesses development in the information and communication technology (ICT) industry of Iran. What is a business model framework with the strategic innovation approach in the small and medium enterprises (SMEs) of ICT industry? What are the components of this model and the relations between them? Business model is a logical response to how a business can create value. Changing business environment means that business models are rapidly growing; accordingly, innovation is no longer optional. However, innovation is important in general, but the kind of innovation that is widely and directly dependent on business model will be quite critical for all parts of the organization. In fact, business model innovation is an exquisite technic to create, deliver and earn value by changing one or more components of a typical business model. Business model innovation needs information and form business environment based on dynamic information system. Design/methodology/approach The present paper focuses upon SMEs in ICT. Grounded theory has been used for this purpose, with 15 interviews conducted. Findings An emerging market is one in which commercial exchanges of a particular industry between the countries are relatively new but possess great investment attractiveness and a high potential to grow (such as Iran).As the ICT industry of Iran is a leading industry, and the country itself is an emerging market, the main purpose of this study is to provide a framework for designing an innovative information-based business to help fledgling businesses development in the ICT industry of Iran. Originality/value The purpose of this paper is to help accurate and distinct understanding of the business model concept and critical steps in designing an appropriate business model. Studies conducted to simultaneously deal with the business model and strategic innovations are few, and by the time the proposal was written, there was no research observed from Persian sources.
35
Yussof, Sheila Ainon, and Abdullah Masoud Humaid Al-Harthy. "Cryptocurrency As An Alternative Currency In Malaysia: Issues and Challenges." ICR Journal 9, no. 1 (September 22, 2020): 48–65. http://dx.doi.org/10.52282/icr.v9i1.137.
Full textAbstract:
Fintech (or financial technology) is the current driving force behind innovations in the financial services industry. One of the most debated innovations is cryptocurrency, or digital currency, which uses blockchain technology to make a direct electronic payment between two people possible, without going through a third party (like a bank) or expensive intermediaries in order to save costs. This future money is pressurising central banks to manage the looming threat of redundancy as it overshadows fiat currency in a world of infinite fintech possibilities. Bitcoin, being the first decentralised cryptocurrency, will be the focus of this research. This digital currency is not produced by minting money in an unlimited supply, but through a virtual mining process designed to control the supply of money and make it more valuable. The increasing pace in financial innovation is pushing regulators to make a change in the way they define money and what money can be. Traditionally money is used to serve as a medium of exchange, legal tender for repayment of debt, standard of value, unit of accounting measure and a means to save or store purchasing power. Bitcoin may not fulfill all the functions of money but its scarcity value, anonymity (or pseudonymity), transparency, and autonomy from the government, make it attractive to users who are speculators, traders, merchants, consumers and netizens disenchanted with fiat money. Despite the alluring features of Bitcoin, it is not spared from potential abuses such as webcrimes, tax evasion, fraud, online black markets, money laundering and terrorism financing. In this paper, a forensic examination of Bitcoins benefits and risks will help regulators decide whether to adopt cryptocurrency and provide an appropriate framework to regulate it based on other jurisdictions approach. This paper recommends that Malaysia should fully embrace cryptocurrency due to global trends - the Islamic Development Bank is developing Shariah compliant contracts using blockchain technology; China is leading the drive to develop its own national cryptocurrency to complement fiat money; and a Shariah-compliant cryptocurrency has already entered the market backed by gold (Onegram). Financial and regulatory architectures in Malaysia should accommodate these changes to remain relevant. In addition, future research is recommended focusing on developing a Shariah compliant national cryptocurrency that is unique to Malaysia.
36
Dombrovskaya, Elena. "Development principles for preparing financial reporting in the context of digitalization." Journal of Digital Science 2, no. 2 (December 29, 2020): 44–51. http://dx.doi.org/10.33847/2686-8296.2.2_5.
Full textAbstract:
The information technology development and the digital economy have a significant impact on the business units’ information system. The impact has resulted in a significant increase in the amount of business data used. With increased information availability, development of new processing methods and algorithms, the approaches to financial reporting need to be adjusted and modified. All changes to the basic principles of financial reporting have been included in the new version of the Conceptual Framework for Financial Reporting. It will come into force on January 1, 2020 for all business units developing their reporting policies under IFRS. The paper overviews the amendments and innovations introduced by the new version of this document. The Conceptual Framework dialectics has been reviewed based on all document versions since 1989. We analyzed the impact of digital technology on the transformation of accounting methods and principles and on the preparation of financial statements. The paper is of practical importance and helps to assess various areas of system development of the IFRS methodology in the context of digital economy.
37
A. Fernhaber, Stephanie, and Patricia P. McDougall-Covin. "Is more always better? Risk trade-offs among internationalizing new ventures." European Business Review 26, no. 5 (August 5, 2014): 406–20. http://dx.doi.org/10.1108/ebr-02-2013-0030.
Full textAbstract:
Purpose – The purpose of this paper is to investigate how ventures manage the negative returns associated with higher levels of internationalization. Many new ventures are internationalizing to fully exploit new innovations and/or gain access to larger markets. Yet at some point the rising costs associated with internationalization outweigh any benefits, resulting in an inverted U-shaped relationship between internationalization and performance. Design/methodology/approach – New ventures are theorized to better manage high levels of internationalization by limiting exposure to other sources of risk. This can be achieved by leveraging greater size and/or limiting simultaneous diversification efforts on product innovation. To test the hypotheses, a regression using Heckman selection was run using a sample of 210 US-based, publicly held ventures in high-technology industries. Findings – The results confirm that when higher levels of internationalization are coupled with either a low emphasis on product innovation or larger size, the negative returns are mitigated and actually become positive. Research limitations/implications – A key implication lies in recognizing the role of risk management for internationalizing ventures. Future research could benefit by testing for generalizability in other countries as well as among privately held ventures. Practical implications – To manage the trade-offs associated at higher levels of internationalization, ventures need to maintain a low emphasis on product innovation or meet a threshold in terms of size. Originality/value – The value of this research lies in better understanding how ventures are able to overcome rising costs at higher levels of internationalization.
38
Masior, Jonathan. "Design requirements on the integration of technology databases." Measuring Business Excellence 23, no. 1 (March 18, 2019): 80–90. http://dx.doi.org/10.1108/mbe-11-2018-0097.
Full textAbstract:
Purpose The effective management and reuse of knowledge in the early product development supports the early identification of high potential technologies, reduces barriers of accessing them and ensures technology leadership. Until now, technology databases were only a means of communicating knowledge on innovations. The purpose of this study is to analyse the design of technology databases with a processual integration into research and development. It is a concept for companies to collaboratively and effectively develop and adapt innovative technologies. Design/methodology/approach In the Design4Energy project, an interdisciplinary, inter-divisional project team, including information and communications technology managers, engineers and energy experts, developed an architectural concept and use cases of a system to integrate the technology life cycle into the building creation process. Eventually, the stakeholders evaluated the system in industrial applications. Findings This research reveals that the developed system supports the collaboration between professionals in the design stage. Along the development and implementation of the system, the main success factors result in four design principles: effective and efficient design, basic functionalities supporting technology adaption, interoperability and integration into the processes and organization. Practical implications The results deal with the interoperability in early phases of product development and guide through the methodological design of technology databases. Transparent design requirements based on real case learnings increase system applicability and data consistency. Originality/value The work guides the methodology, process integration and IT architecture of technology databases, which literature does not provide. Thus, it leads to decision reliability in technology management and implies the success factors for living databases.
39
Koilo, Viktoriia. "Evaluation of R&D activities in the maritime industry: Managing sustainability transitions through business model." Problems and Perspectives in Management 19, no. 3 (September 9, 2021): 230–46. http://dx.doi.org/10.21511/ppm.19(3).2021.20.
Full textAbstract:
The maritime industry is always at the forefront of knowledge and new technology. In recent years, the companies have used large resources in research and development (R&D) towards environmentally friendly technology. At the same time, there exist many issues around this: are those companies enough good at the utilizing of R&D fonds, i.e., do they put new technology together with solutions that are best adapted to the customer requirements (export-oriented), on the one hand, and are they efficient and sustainable, on another hand? Hence, the current paper aims to study how the R&D costs contribute to value creation and sustainable transition in the maritime industry. To achieve this goal, R&D activities in the maritime industry were analyzed using correlation and linear regression analyses between 2010 and 2019. The results show that those indicators that have the greatest positive impact on value-added are R&D expenditures in the business enterprise sector and turnover from product innovations. Also, it was revealed that there is a negative impact of trade indicators on value creation. In addition, the study proves that R&D activities are contributing to the sustainable transition of the maritime industry. Overall, it was concluded that without sufficient public support, strategy, and new business models, export-oriented industries benefit less from innovation. Acknowledgment The study is supported by a grant from the Research Based Innovation “SFI Marine Operation in Virtual Environment (SFI-MOVE)” (Project no: 237929) in Norway.
40
Tretyakova, O., and A. Degtyar. "Experience in the introduction of scientific, information, technological innovations in the production process of the pig breeding complex." Genetics and breeding of animals, no. 4 (January 6, 2023): 132–38. http://dx.doi.org/10.31043/2410-2733-2022-4-132-138.
Full textAbstract:
Purpose: assessment of the introduction of innovations in the conditions of a pig -breeding complex.A special role in increasing the profitability of agricultural production is given to the use of digital technologies. The authors organized a local network that provides the collection of information about animals throughout the entire period of their use, as a result of which the database is constantly updated with new information. The problem of the correct organization of the in-line process of reproduction of the herd and the uniform production of young animals of the desired condition was solved by scientists of the Don State Agrarian University using the system of index evaluation of young animals, which is implemented in the ACC program package. The complex of ACC programs allows you to keep records of the presence and condition of breeding and commercial pigs; compile reports on the movement of the herd for a day, month, quarter, year; promptly and comprehensively analyze the productivity of animals, timely detect and eliminate deviations in technological indicators; optimize the reproduction process to reduce the number of sow failures; timely identification of sows not coming to hunt; accounting for abortions, causes of death, production rhythm disturbances; accounting for the quantity and quality of sperm production of boars-producers. All this makes it possible to reduce unproductive technological downtime and reduce losses in the production of final products, identify the causes of rejection, conduct a reliable assessment of the quality of work of insemination technicians, animal care operators, as well as analyze veterinary measures. The use of new methods for assessing the breeding value of animals, index selection based on the use of computer technology creates ample opportunities for further improvement of breeding management systems. The positive experience of step-by–step introduction of breeding methods and comprehensive work on a closed circuit "production - science – IT solutions - production" allows you to increase not only the quantity of products, but also its quality.
41
Anisimova, Valeriya Yu, and Eva A. Lazutina. "Directions of sustainable development of regional industrial enterprises (on the example of the forest industry)." Vestnik of Samara University. Economics and Management 13, no. 2 (July 20, 2022): 7–14. http://dx.doi.org/10.18287/2542-0461-2022-13-2-7-14.
Full textAbstract:
The forest industry is an important part of Russian economy, so its condition has a great impact on all aspects of the entire economy and life of Russia, from the extraction of raw materials in various industries (such as construction, agriculture, furniture production) and ending with the recreational role of forests in people's lives. This article discusses the main issues and prospects for the development of Russian forest industry. The systematization of the main issues of the development of enterprises of the forest industry of the Baikal region in terms of existing problems in production and technology is presented. To solve technological problems, it is proposed to use innovative solutions at enterprises of the forest industry, for example, the use of drones for forest inventory, monitoring of measurement and accounting of the movement of logs, the use of fertilizers with additives from biomass waste. The direction of development of industrial enterprises of timber industry region of Russia, based on innovations and systemic reforms of the forest industry, is presented.
42
Сахарчук, Елена, and Elena Sakharchuk. "Accounting for globalization processes as the principle of comparative analysis of pedagogical models of education in the field of tourism." Universities for Tourism and Service Association Bulletin 9, no. 1 (March 10, 2015): 77–84. http://dx.doi.org/10.12737/7946.
Full textAbstract:
This article is the latest in a series of publications on international comparative educational studies of the structure and content features of different national models of training for tourism. Based on the analysis of the degree of knowledge of the structure and content of tourism education, its specific features, especially foreign models, the basic methodological concepts and content of comparative educational research the article proves the conclusion about the necessity of applying the principle of accounting for processes of globalization as a leading principle of comparative pedagogical analysis for tourism education. Globalization processes affecting the socio-economic development of all countries are treated today as a catalyst for the development of world tourism, which is probably more than any other branches of economic activities develops in a constant mainstream development of advanced technologies and innovations. The degree of integration of national tourism in the world tourist area, and the level of development of the world standards of basic tourist services determine its competitiveness in the world. Thus, training for the tourism industry to a greater extent is aimed at studying the development of technology and quality standards recognized at the global level. Studies of professional education in the context of globalization processes have been carried out by many scientists, however, for the first time in this article fundamental accounting for processes of globalization in tourism education is suggested: national education system has integrated into the global education space [11] at the level of standardization of the structure, and this provision applies to the formation of any professional field; professional education in tourism, along with integration at the level of the structure has all the prerequisites to synchronize to a large extent the content of education as it relates to technology and organization of tourist services and the tourism product development.
43
Chaves Avila, Rafael, Enrique Bernal Jurado, Adoracion Mozas Moral, and Raquel Puentes Poyatos. "Improving e-economy by regional governments." Management Decision 52, no. 3 (May 13, 2014): 559–72. http://dx.doi.org/10.1108/md-08-2012-0589.
Full textAbstract:
Purpose – The purpose of this paper is to analyse and assess a government support programme for business innovation in a very peripherical European region: the Spanish region of Andalucía. Design/methodology/approach – Endogenous development approach is used to categorize the main public and private actions included in the government ICT support programme. Cross-time analysis has been carried out by using three territorial indicators of diffusion and effective use of ICT: the physical aspect, refereed to the infrastructures used as a base for the information society development (infrastructures, technology and equipment); the actors and their degree of organization (firms present on the internet and support organizations and institutions); and knowledge, refereed to the technological sprawl and the entrepreneurship capacity (fostering innovation and training among the general population and businesses). Findings – The study confirms that the public policies implemented are coherent with the endogenous development approach, where investment in physical and human capital have been accompanied by enabling measures of interaction between firms and other economical agents (universities, business associations, business centres and technology institutes, etc.), with a view to favouring the dissemination of innovations and knowledge among firms. Secondly, the research assess the impact of this ICT programme, both in terms of economic growth and per capita income, as well as on the main variables that reflect the degree of business participation in the Information Society. Results show that, during the period 1996-2010, this region has made important progress in terms of convergence with more advanced European regions. Research limitations/implications – The study has methodological implications in terms of designs of further ICT programmes in less developed European regions to broke the digital divide. Practical implications – Recent outlooks of the OECD call for more assessment research on ICT national and regional policies around the world, especially those that prove that it is possible to broke the international digital divide. The present study suggests that public policies following the directives laid down by the endogenous development approach can reach this economic and social target. The Andalucía Information Society Programme constitutes a real commitment and private-public partnership towards a structural change in the technological culture amongst businesses. Investment in physical capital and human capital has been accompanied by measures that enable the interaction of firms with other economic agents (university, business associations, technology centres, etc.), with a view to favouring the dissemination of innovation and knowledge among firms. Originality/value – The study uses for the first time the endogenous development approach applied to a less advanced region for evaluation of ICT policy and it improves a methodology based on this approach to assess its effectiveness.
44
Micabalo, Kingie G., and Ryan D. Montilla. "A Tracer Study on Business Administration Program Outcomes." Asian Journal of Engineering and Applied Technology 9, no. 2 (November 5, 2020): 16–28. http://dx.doi.org/10.51983/ajeat-2020.9.2.1089.
Full textAbstract:
Program Outcomes speak to comprehensive explanations that consolidate numerous zones between related information and aptitudes created over the program’s span of broad scope of courses and encounters. This investigation assesses the realization of the Business Administration Program Outcomes for the Year 2015-2019. The respondents were 673 alumni from the University of Cebu- Lapu Lapu and Mandaue. Descriptive survey method was utilized as an examination instrument on snowball sampling. The discoveries uncovered program outcomes that (1) meets the current demand and needs of the industry in the areas of human resource, marketing, accounting, and finance; (2) Communicate and collaborate effectively; and (3) Adhere strictly to professional, ethical standards were realized by the alumni understudies. Program outcomes: (4) Contribute to socio-economic development and environmental sustainability; and (5) Utilizing information technology were less realized. The examination concluded that business management research-based guidelines ought to be actualized and continued. Outcome-Based Teaching and Learning ought to be received to empower understudies to create aptitudes required in the course. Community services spreading business and management development should be adjusted each semester to guarantee maintainability in community vocation programs. Furthermore, Progression of mechanical approach to managing training and learning requests to improved adaption on the new trend and innovations of the money managers and business people.
45
Patrick Kibati; John Kipkorir Tanui, Gladys Chepngetich Tonui;. "The Effect of Product and Service Innovations on the Financial Performance of Commercial Banks in Kenya." Editon Consortium Journal of Business and Management Studies 2, no. 1 (August 31, 2020): 56–68. http://dx.doi.org/10.51317/ecjbms.v2i1.148.
Full textAbstract:
The objective of this study was to establish the effect of product /service innovations on the financial performance of commercial banks in Kenya. The 40 commercial banks was the population of this study which were in operation in Kenya as at December, 2017. Both primary and secondary data were used in the study. Explanatory research design was used. Questionnaires were used to gather primary data. Secondary data was collected from Central Bank annual report to validate communicative and validity of primary data. Quantitative analysis in the research was facilitated by Statistical Package for Social Sciences (SPSS), the completed questionnaires was examined and the information for each item was further processed and analysed. The results obtained was further presented in charts and tables. Regression and correlation analysis were used to study the relationship between the dependent and the independent variables of the study. These were employed to analyze the data and find out whether financial performance of commercial banks was influenced by banks innovations. The results showed that most commercial banks have concentrated on their profits by creating new products and services which have minimized their operational costs. This study used Cronbach Alpha test of internal consistency to analyze the accuracy of the research tool based on pilot data. The study recommended that banks should consider incorporating the new technology as it will increase the firms’ performance and to ensure their new products and services, are readily available in the market. The study recommended that the banking sector ought to continue investing on more innovative delivery channels since this improves banks capability to regulate expenditure. These will in turn, facilitates reduction in cost in every unit of service thus improved return on assets to financial institutions effective monitoring of accounting and auditing. Financial institutions should ensure that the banking innovations are well secured for customers to have confidence in using mobile banking and internet banking.
46
Kireyeva, Anel, Akan Nurbatsin, Aigerim Yessentay, Nazyken Bagayeva, and Sharbanu Turdalina. "Exploring determinants of innovation potential of enterprises in Kazakhstan." Problems and Perspectives in Management 19, no. 2 (July 1, 2021): 433–43. http://dx.doi.org/10.21511/ppm.19(2).2021.34.
Full textAbstract:
The study aims to analyze the innovation potential of enterprises, explain the use of the binary regression methodology, and explore different indicators of the enterprises in the regions of Kazakhstan for building an effective management strategy. Methodological substantiation is based on the complex survey data analysis, provided by the World Bank Enterprises Survey (WBES) for Kazakhstan. WBES database has covered a sociological survey of enterprises, which was conducted using a random survey and representativeness among 1,296 enterprises, mainly in the production sector. Besides, the data were collected among companies regarding their experience in environmental perception (including innovation activity), in which they worked. The results have demonstrated that the age of the company, exporter status, type, sector, or activity – all these have a positive influence on the company’s tendency to innovations. However, as part of the study, it has found out that competitors in the marketplace and regions of activity of enterprises predominantly negatively affect the prospects of introducing innovation. It was also in evidence that the same factors (foreign ownership, advanced training, type, size, and sector of an enterprise) are essential determinants of product, technology, R&D, ICT, and innovation. Obtained results can be used by enterprises for building an effective management strategy of own business innovative development, as well as by local authorities to upgrade the competitive performance. AcknowledgmentsThis study has been funded by the Science Committee of the Ministry of Education and Science of the Republic of Kazakhstan (Grant “Priorities and mechanisms of inclusive regional development of Kazakhstan in the context of overcoming the economic recession” No. AP09259004).
47
Sukirman, Dadang, Budi Setiawan, and Cepi Riyana. "Development of Massive Open Online Courses (MOOC) Content to Improve Indonesian Teachers’ Pedagogical Competence: MOOC Technology Instructional Process." Academic Journal of Interdisciplinary Studies 11, no. 6 (November 5, 2022): 255. http://dx.doi.org/10.36941/ajis-2022-0166.
Full textAbstract:
This research is motivated by the problem of the low pedagogic competence of teachers in Indonesia; especially in West Java. Through the media model pro-duced in this research, it becomes a guideline and reference for teachers in implementing learning based on technology with the appropriate method. It will be a very effective “teacher training” to improve the pedagogic quality of teachers, especially basic teaching skills. Basic teaching skills are one of the important aspects of teachers' pedagogic abilities. Currently, multimedia technology is very adequate used as a medium for teachers to learn basic teaching skills, for example in the form of audio-visual or mobile applications. This research will produce Learning Innovations in the form of Massive Open Online Courses (MOOCs) Video Content on Basic Teaching Skills to improve Indonesian Teachers' Pedagogical Competence, which contains multimedia content, especially videos that will facilitate (tutors) lecturers, and teachers on how to teach well.
Received: 21 August 2022 / Accepted: 22 October 2022 / Published: 5 November 2022
48
Xu, Zhi Jin, and Yan Kui Song. "Analysis of Sustainable Technology Innovation Benefits Based on Symbiosis Theory." Advanced Materials Research 869-870 (December 2013): 898–902. http://dx.doi.org/10.4028/www.scientific.net/amr.869-870.898.
Full textAbstract:
Modern enterprises technology innovation increasingly pursues a balance between profits and social responsibility, and it reaps the comprehensive benefits at its best. This technology innovation should be economical, amicable, human and ecological, in a word, sustainable. Based on the symbiosis theory, the essay defines sustainable technology innovation and preliminarily analyzes the composition of sustainable technology innovation benefits and its accounting methods. The author thinks sustainable technology innovation is compatible, integrated and symbiotic with science & technology, economy, society, human being and natural environment, and then it can reap continuously the comprehensive benefits composed of scientific & technological, economic, social, human and ecological benefits. Therefore, the author further proposes a general benefit accounting method of sustainable technology innovation according to the weak, strong and welfare accounting, which is also comprehensive. It is of strategic significance to realize and grasp the benefit accounting methods.
49
Kulakova, L., O. Popova, and V. Matveev. "INNOVATION MANAGEMENT ENTREPRENEURIAL ACTIVITY." Actual directions of scientific researches of the XXI century: theory and practice 10, no. 2 (July 19, 2022): 79–96. http://dx.doi.org/10.34220/2308-8877-2022-10-2-79-96.
Full textAbstract:
The innovative activity of entrepreneurial structures in Russia does not meet the requirements of the modern level of scientific and technological progress. One of the reasons for this appearance is an unfavorable economic climate, characterized by the underdevelopment of the institutional and infrastructure environment, market conditions and business conditions, the need for knowledge and technology from the business community, and the creativity of the pre-resiners. At the same time, for modern domestic entrepreneurship, the characters are weak with the main contingent of its stakeholders, which is why the consideration of the requirements and capabilities of the main part of potential partners is difficult. The proposed al-city development of the strategy and tactics of innovation in entrepreneurship will eliminate identified flaws. The subject is the socio-economic processes and relations that arise in the process of managing innovation in entrepreneurial activity. The direction of the study is the definition and methodological justification of the approach to the development of an innovation management policy in entrepreneurial activity in the context of an unfavorable innovative climate based on a stakeholder approach. The purpose of the study is to justify the influence of the innovative climate and accounting for the interests of the main stakeholders on innovative activity and innovative policy of entrepreneurial structures. Development of an algorithm for the formation of an innovative strategy and tactics of the company. In the process of research, general scientific (analysis and synthesis, induction and deduction, analogy, generalization) and special (monographic, statistical-economic, abstract-logical) methods of scientific knowledge were used. Based on the analysis of the innovative climate formed in the conditions of the formation of Industry 4.0, the need to take into account its key parameters in the development of strategy and tactics for managing innovation in entrepreneurial activity is substantiated. The influence of relationships with internal and external stakeholders on the activity and success of innovative processes in business structures has been clarified. The algorithm for developing a strategy and tactics for managing innovations in entrepreneurship has been developed and substantiated. Promising mechanisms for the activation of innovative activity in internal development are substantiated. The results of the study can be used by the legislative and executive state authorities, the academic community in the development of areas of improving the innovative climate, as well as business entities for the development and development of internal policy of innovation management.
50
Suwarni, Endah, and Bambang Budiprayitno. "Innovation on Teaching-Learning Technology based on Visual and Simulation to Improve the Effectiveness and Efficiency in Teaching-Learning Financial Accounting Processes." Journal of Advanced Research in Dynamical and Control Systems 11, no. 11 (November 20, 2019): 142–49. http://dx.doi.org/10.5373/jardcs/v11i11/20193179.
Full text