Search results

Prior research (Harrast, Olsen, & Sun, 2023) analyzes the eight emerging topics to be included in future CPA exams and discusses their importance to career success and appropriate teaching locus in light of survey evidence. They find that the general topic of data analytics is the most important of the eight emerging topics. To further understand the topics most important to career success, this study analyzes subtopics underlying the eight emerging topics. The results show that advanced Excel analysis tools, data visualization, and data extraction, transformation, and loading (ETL) are the most important data analytics subskills for career success according to professionals and that these topics should be both introduced and emphasized in the accounting curriculum. The results provide useful information to educators to prioritize general emerging topics and specific subtopics in the accounting curriculum by taking into account the most pressing needs of the profession.

A trend in modern supply chain management has been to substitute information for inventory. In this chapter, an approach to how information and communication technology can be used to achieve this in a maritime logistics context is outlined and described based upon a bulk shipping case.

The approach used is based on data-driven modeling and analysis, in which current logistics and commodity storage costs are benchmarked against a “best possible solution.”

To make a new solution operative, a change should be made based upon an analytical decision-making approach, ICT infrastructure development, and inter-organizational development. Thus, the proper use of analytical and transactional information and communication technology in maritime logistics would enable logistics chain stakeholders to track stock levels and ultimately allocate vessels to move cargo when that is logistically most cost effective. Further, this could support a development in the contractual relationships between producer and shipping line changing from a Contract of Affreightment to a Service Level Agreement relationship.

There is room for enhanced use of information and communication technology to provide decision and operational support at strategic, tactical, and operational levels within maritime logistics. This chapter explains some of the driving forces for this, together with a tested approach and method for this, given into a specific, practical case.