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The purpose of this paper is to explain how enterprise resource planning (ERP) implementation evolves by cloud computing in different industries with different delivery models of cloud ERP. This paper also investigates infrastructure as a service (IaaS) as a delivery approach for cloud ERP. Case research on IaaS is rarely found in the literature. In addition, this paper intends to reveal how this transformation from on-premises to the cloud would influence the ERP implementation process.

A multiple-case study is conducted to identify the different deployed models of cloud ERP systems in the implementation projects. The influences of emerging cloud computing technology on ERP implementation are investigated by interviewing consultants related to the projects.

The findings illustrate that not only software as a service (SaaS) but also IaaS and platform as a service cloud computing services are widely applied in cloud ERP implementation. This study also indicates that certain technical limitations of cloud ERP might have a positive effect on the outcome of ERP implementation.

This study investigates how cloud computing influences ERP implementation from different aspects. The result identifies both SaaS and IaaS as two different approaches widely adopted in cloud ERP implementation. Besides, this study has discussed in-depth and analyzed these two cloud ERP paradigms in five factors, including functionality, performance, portability, security, cost and customization. The classification and suggestions are original to the literature.

This paper aims to study the economic effects of Cloud Computing for a sample of Israeli firms. The authors propose a framework that considers how this technology affects firm performance also introducing the indirect economic effects that take place through cloud-complementary technologies such as Big Data and Machine Learning.

The model is estimated through structural equation modeling. The data set consists of the microdata of the survey of information and communication technologies uses and cyber protection in business conducted in Israel by the Central Bureau of Statistics.

The results point to Cloud Computing as a crucial technology to increase firm performance, presenting significant direct and indirect effects as the use of complementary technologies maximizes its impact. Firms that enjoy most direct economic gains from Cloud Computing appear to be the smaller ones, although larger enterprises seem more capable to assimilate complementary technologies, such as Big Data and Machine Learning. The total effects of cloud on firm performance are quite similar among manufacturing and service firms, although the composition of the different effects involved is different.

This paper is one of the very few analyses estimating the impact of Cloud Computing on firm performance based on country microdata and, to the best of the authors’ knowledge, the first one that contemplates the indirect economic effects that take place through cloud-complementary technologies such as Big Data and Machine Learning.

This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.

The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.

Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.

Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.

This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.

This case uses an array of carefully selected and excerpted revenue recognition related information contained in Salesforce.com's January 31, 2019, 10-K. Maria, the fictional protagonist, is seeking to understand those disclosures as part of her preparation for an upcoming job interview with the company. As such, she is relying on those disclosures to provide insights as to the company's main product/service lines, the events that signal when and how much revenue the company has earned (i.e., the essence of its business model), along with the related official generally accepted accounting principles (GAAP) criteria pertinent to the valuing and timing of recorded revenues.

Within food industry several changes and innovations are affecting the management of the entire supply chain (production, logistics, etc.). As strategy for the survival and competition, digitalization has assumed a crucial role during the pandemic emergence by causing the reconfiguration of traditional chains and business models. Framed in these premises, the research analyses how digital technologies have innovated the sub-chains of bakery products and pasta within food industry with reference to customers' interactions, delivery and marketing during the COVID-19 pandemic emergence.

Moving from a critical literature review about the perspectives of digital technologies within the tradition of food industry, action research has been adopted to analyze in deep a case study of the start-up “ArteBianca Delivery” located in South Italy. Through this method, researchers have been deeply involved within the start-up to face the challenge of transforming the marketing and customer care into digital ones due to the COVID-19 restriction.

Findings provide empirical evidence about the reconfiguration of the traditional business model of a family firm in the food sector into a digital one with the start-up “ArteBianca Delivery”. The marketing, delivery, e-commerce and customer care components of the business models have been supported and enhanced through the adoption of digital tools, such as mobile applications and social technologies useful both for users and for a more urgent digitization of company.

Implications for practice can be identified into the pattern of digital transformation implemented as well as in the opportunity of replication and contextualization of the results to other companies looking for setting up a digital strategy.

Elements of original contribution can be identified into: (1) the exploration of digital transformation in food family firms caused by the pandemic emergence, (2) the contextualization of the digital transformation to the sub-chains of bakery and pasta and (3) the geographical location of the case.

This study aims to investigate the influence of digital transformation on the overall financial performance of firms, with a specific focus on Chinese-listed companies from 2010 to 2021. It seeks to understand the impacts on various accounting and financial indicators in emerging economies such as China.

This study employs a text-mining approach to construct a digital transformation index based on the data sample of 11,814 firm-year observations from China’s A-share listed companies. This index serves as a proxy to measure the extent of digital transformation and its impact on financial performance and health.

The findings indicate that digital transformation significantly enhances overall financial performance and health, as evidenced by increased profitability, reduced operational costs, and lowered financial risks. The study reveals a time-lagged effect, where the benefits of digital transformation become more apparent after about one year. Further analysis shows that the value of digital transformation is more evident in a firm’s asset items. This raises the possibility of recognising the by-product, such as data resources, in the digital transformation process.

This research offers a unique contribution by linking digital transformation to financial performance using a large dataset from China's A-share listed firms. Doing so enhances our understanding of the tangible effects of digital transformation on corporate performance. Furthermore, this research provides valuable insights for the advancement of future accounting practices and the development of standards.

This study aims to assess the effectiveness of a scale measuring artificial intelligence capabilities by using the resource-based theory. It seeks to examine the impact of these capabilities on the organizational-level resources of dynamic capabilities and organizational creativity, ultimately influencing the overall performance of government organizations.

The calibration of artificial intelligence capabilities scale was conducted using a combination of qualitative and quantitative analysis tools. A set of 26 initial items was formed in the qualitative study. In the quantitative study, self-reported data obtained from 344 public managers was used for the purposes of refining and validating the scale. Hypothesis testing is carried out to examine the relationship between theoretical constructs for the purpose of nomological testing.

Results provide empirical evidence that the presence of artificial intelligence capabilities positively and significantly impacts dynamic capabilities, organizational creativity and performance. Dynamic capabilities also found to partially mediate artificial intelligence capabilities relationship with organizational creativity and performance, and organizational creativity partially mediates dynamic capabilities – organizational creativity link.

The application of artificial intelligence holds promise for improving decision-making and problem-solving processes, thereby increasing the perceived value of public service. This can be achieved through the implementation of regulatory frameworks that serve as a blueprint for enhancing value and performance.

There are a limited number of studies on artificial intelligence capabilities conducted in the government sector, and these studies often present conflicting and inconclusive findings. Moreover, these studies indicate literature has not adequately explored the significance of organizational-level complementarity resources in facilitating the development of unique capabilities within government organizations. This paper presents a framework that can be used by government organizations to assess their artificial intelligence capabilities-organizational performance relation, drawing on the resource-based theory.

Digital technologies create myriad innovation opportunities and have inspired the establishment of many new start-ups in recent years. Despite the growing knowledge on digital entrepreneurship, few studies explore how start-ups exploit these opportunities to achieve entrepreneurial success. The purpose of this paper is to explore start-ups’ capabilities for successful delivery of digital artefacts in a cloud computing infrastructure.

Empirical data were collected during a qualitative case study of an established start-up in the Chinese market by interviewing 41 interviewees. Informed by the notion of dynamic capabilities and using the Gioia methodology, the case firm's life cycle was analysed in detail.

The study identifies start-ups’ ordinary and dynamic capabilities for successful development and delivery of digital services. The findings provide insights into a portfolio of start-ups’ capabilities, namely adaptation, networking, reengineering and refinement.

The study suggests that start-ups’ capabilities and underlying entrepreneurial actions determine the degree to which adoption of digital technologies create and transfer value to customers. The study offers specific insights into how start-ups successfully develop and deliver digital artefacts in a cloud infrastructure based on entrepreneurs' prior expertise, vision and accumulated experience.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Cloud computing services provide firms with increased scope to grow and prosper. Successful adoption of cloud demands a focus on organizational learning and talent management to ensure that individuals, groups and units are equipped with relevant skills and capabilities needed to perform effectively in their roles as they evolve in the digital age.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value for organisational success. Despite the known benefits, it is reported that accountants are not fully leveraging the potential value of certain technologies. To understand why, this study aims to draw on the technology adoption model (TAM) and investigates accounting professionals’ perceptions towards technology, and how these may influence adoption at work.

The study gathered online survey data from 585 accounting managers from organisations of varying sizes and in different sectors in Australia and parts of Southeast Asia. Qualitative data were thematically analysed, and quantitative data were analysed using both descriptive and multivariate techniques.

The study highlighted the pivotal role of staff perceptions on the importance and ease of using technology on the uptake and successful usage. Findings emphasised important opportunities for organisations to educate accounting staff on the value of technology and optimise their confidence and skills through training and support initiatives, particularly smaller businesses. Marked differences in the orientation towards technology among Australian and Southeast Asian participants illuminate how national work culture and practice can influence technology adoption.

The study makes a practical contribution by advancing the understanding of the relative importance and value of certain technologies in different regions and organisation types in the accounting profession. It extends the theoretical understanding of the role of TAM’s core elements to the accounting context, exploring staff’s notions of perceived usefulness and perceived ease of use from the manager’s perspective.