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The objective of this chapter is to identify the key characteristics of Global Services businesses that will thrive and achieve success in the future. These factors are integrated into three main pillars, which we refer to as the Triple-Win. The first and most obvious pillar is technology as a tool. The second pillar is the design and sustainability of the business model, without which the previous factor would be merely a cost and not an investment. And last but not the least, there is the purpose which gives meaning to the proposal, focusing on the human being and their environment. The DIDPAGA business model sits at the intersection of these three elements.

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.

To remain competitive, efficient and productive, organisations need to ensure that their employees continuously learn and develop. This is even more challenging and critical in times characterised by volatility, uncertainty, complexity and ambiguity (VUCA). Hence, several technological applications have been introduced with the promise to make organisational training and development (T&D) more efficient and targeted through digitisation and automation. However, digitising and automating processes in the sensitive field of T&D also poses challenges and perils for employees and organisations as a whole.

Structured by the T&D process of (1) assessment/planning, (2) design/implementation and (3) evaluation, the authors present different digitisation and automation possibilities and discuss the specific opportunities and challenges they pose. Subsequently, the authors identify and discuss overarching themes of opportunities and challenges of technology use in T&D via a meta-review.

This synthesis revealed three central topics that decision-makers in T&D should carefully consider when it comes to the implementation of technological applications: opportunities and challenges of (1) data collection, (2) decision-making and (3) the value of human contact.

This review integrates previously fragmented research on specific technologies applied to specific T&D functions and provides researchers and practitioners with a fuller picture of the opportunities and challenges of technology applied in T&D.

The purpose of this study is to understand the concept of “Low Code No Code” applications and study its scope of application for web designing, rapid application development (RAD) and supply chain digitization (SCD).

A qualitative exploratory study was conducted for this exploratory study. A semi-structured open-ended questionnaire was prepared by the authors. Based on the questionnaire in-depth interviews were conducted with subject matter experts having more than 10 years of experience in the domain of supply chain management and digitization. The study questionnaire focused on the current reach and future potential of “Low Code No Code” platforms. A total of 20 responses were collected from experts as post this point thematic saturation was reached. A non-probabilistic convenience sampling was applied to identify the experts The data was content analyzed for themes.

The major findings that emerged from the study was that “Low Code No Code” platforms applications could be used across end-to-end SCD. The study also revealed that RAD through “Low Code No Code” platforms could reduce organizations dependency on coders. In the case of procurement, “Low Code No Code” applications could improve vendor and supplier management by streamlining processes. The cost-effective and easy-to-maintain “Low Code No Code” application development could help Medium and Small-Scale Enterprises level the playing field against large organizations. The lack of adoption strategy and low perceived usefulness was identified as major barriers to the adoption of “Low Code No Code” applications by organizations.

“Low Code No Code” application-based automation would enable better utilization of organizational supply chain (SC) resources and capabilities. This would improve the sustainability performance of the firm. Furthermore, it would also enable the provision of SC services at a lower cost level, thus benefiting customers.

“Low Code No Code” application-based automation would help organizations to reduce the dependency on coders and Information Technology developers SCD. This could also allow SC managers to make more apps to be built in less time without the need of complex coding. This could potentially reduce app development costs toward digitizing SCs.

To the best of the authors’ knowledge, this was one of the very first studies regarding how “Low Code No Code” applications could revolutionize the SC using these app development capabilities. This study also provided an extensive study of Diffusion of Innovations and Technological Organizational Theory frameworks for in the context of “Low Code No Code” technology adoption.

On the one hand the world has reached the last stages of library automation, while, on the other, the Internet has revolutionized it with different concepts such as the electronic, digital, virtual and library without walls. Now, professionals are researching knowledge management, Internet cataloguing, copy cataloguing, metadata, Z39.50 retrieval protocol, and resource sharing in the context of inter‐library loan, document delivery services, Internet services through Net etc. Unfortunately in an Indian context, libraries are still in the process of the automation and digitization of their resources. This paper discusses some of the barriers to progress in these areas in university libraries in India.

Industry 4.0 is the present trend in automation and data exchange in organizations. However, till today, there is no generic and common understanding in terms of assessing the Industry 4.0 readiness for organizations. The purpose of this paper is to identify the key ingredients for assessing Industry 4.0 readiness for organizations, the interrelationships that exist between these readiness factors and how future research should proceed given the research findings.

A systematic literature review (SLR) methodology of Tranfield et al. (2003) was employed to ensure the replicability and transparency of the review process. Altogether, 68 articles were identified for the final thematic analysis.

The SLR results generated six broad themes of readiness factors. The interrelationship mechanism between these factors was identified. In addition, 17 research propositions were elucidated.

Being the first literature review on assessing Industry 4.0 readiness for organizations, it finds 17 research propositions which will give the future researchers a guideline for further research in Industry 4.0.

Although Industry 4.0 is the buzzword, very few organizations understand the concept in detail. This paper will help the organizations to identify the factors which they have to asses critically before implementing Industry 4.0 in an organization.

Nevertheless, there has been a lot of research on Industry 4.0; this is the first systematic literature to identify the key ingredients for assessing Industry 4.0 readiness for organizations.

The paper aims to investigate how accounting techniques, when embedded within data-driven public-sector management systems, mask and intensify the neoliberal ideological commitments of powerful state and corporate actors. The authors explore the role of accounting in the operationalisation of “instrumentarian power” (Zuboff, 2019) – a new form of power that mobilises ubiquitous digital instrumentation to ensure that algorithmic architectures can tune, herd and modify behaviour.

The authors employ a qualitative archival analysis of publicly available data related to the automation of welfare-policing systems to explore the role of accounting in advancing instrumentarian power.

In exploring the automation of Australia's welfare debt recovery system (Robodebt), this paper examines a new algorithmic accountability that has emerged at the interface of government, technology and accounting. The authors show that accounting supports both the rise of instrumentarian power and the intensification of neoliberal ideals when buried within algorithms. In focusing on Robodebt, the authors show how the algorithmic reconfiguration of accountability within the welfare system intensified the inequalities that welfare recipients experienced. Furthermore, the authors show that, despite its apparent failure, it worked to modify welfare recipients' behaviour to align with the neoliberal ideals of “self-management” and “individual responsibility”.

This paper addresses Agostino, Saliterer and Steccolini's (2021) call to investigate the relationship between accounting, digital innovations and the lived experience of vulnerable people. To anchor this, the authors show how algorithms work to mask the accounting assumptions that underpin them and assert that this, in turn, recasts accountability relationships. When accounting is embedded in algorithms, the ideological potency of calculations can be obscured, and when applied within technologies that affect vulnerable people, they can intensify already substantial inequalities.

The core purpose of the study is to find the existing status of digital libraries (DLs) in university libraries of Bangladesh and to see whether university libraries of Bangladesh are ready to convert their traditional libraries into digital ones. Other purposes include: to explore the status of adoption of subscription-based e-resources among the university libraries in Bangladesh; to assess the level of information and communications technology skills of library and information science (LIS) professionals working in the university libraries; and to illustrate the government initiatives on digitization/DL development.

The current study used the mixed methods, i.e. qualitative and quantitative. A questionnaire was prepared to assess the existing status of DL systems in university libraries of Bangladesh and to meet other purposes of the study. The population of the study included the heads of the public and private university librarians in Bangladesh. Several phone contacts were made for this study. A good number of e-mail addresses of the librarians of public and private universities in Bangladesh were collected over the phone. The study was conducted from June 2012 to September 2012. Of the 50 identified respondents, the author received 30 completed questionnaires. The heads of 18 public universities and 11 private universities and one international university responded to this study. Two responses were received by post. Therefore, the response rate for the current study is 60 per cent.

As part of the government’s pledge to build “Digital Bangladesh”, several initiatives have been taken that are related to digitization, information development and developing repositories and e-services for citizens. However, not much initiative has been taken to develop nationwide DLs in Bangladesh. In terms of e-resource usage scenario, public university libraries are better in offering e-resources to its students and faculty members than private university libraries in Bangladesh. Finally, it turned out that the majority of the university libraries in Bangladesh are not ready to be digital. Lack of funds, lack of infrastructural support and lack of skilled LIS professionals are the main reasons hindering the development of DLs in the university libraries of Bangladesh.

This study will help DL researchers around the world in getting information on the status of DLs in Bangladesh. The Government of Bangladesh, policymakers, university authorities and LIS professionals in Bangladesh will highly benefited from this research. No study to find DL readiness of the universities has so far been conducted.

Concerned with the rising social, economic and technological disruption in the world, the impact of the technological disruption had a significant impact on the future of work and it has been tremendously increased in past five years. Further, with the rising uncertainties and COVID-19 in the picture, the trends suggested by earlier literature might not hold. The purpose of this paper is to understand the evolution of technology in the workplace in the past five years, how does it stand during COVID-19, will the trend continue in light of disruption caused by COVID-19, the impact of COVID-19 on the future of work.

The paper uses bibliometric techniques to identify the conceptual and intellectual structure of the studies. The programming language named after authors Robert and Ross (R) software and Biblioshiny were used to identify the structures and the themes underlying those structures, which further helped in forecasting the trends of the studies.

The paper shows the drastic evolution of the studies in past few years and different technologies implemented at the workplace in the same period. It further identified the influential papers, authors, journals in the area with an emphasis on the various collaboration network among authors and countries. It also paints a picture of the impact of COVID-19 on the future of work. The paper finally concluded with future directions for the emerging trends and themes in the area in aftermath of COVID-19.

This paper takes the microscopic view of the studies carried out in the past five years as during the past five years, the studies related to this topic have grown tremendously and accordingly many trends have been identified but with the COVID-19 pandemic in the picture, the trend is likely to get accelerated. This paper takes this view and identifies the trends in the future by identifying the themes based on periods and at different levels – organizational, managerial, individual.

Data-driven quality management systems, brought about by the implementation of digitisation and digital technologies, is an integral part of improving supply chain management performance. The purpose of this study is to determine a methodology to aid the implementation of digital technologies and digitisation of the supply chain to enable data-driven quality management and the reduction of waste from manufacturing processes.

Methodologies from both the quality management and data science disciplines were implemented together to test their effectiveness in digitalising a manufacturing process to improve supply chain management performance. The hybrid digitisation approach to process improvement (HyDAPI) methodology was developed using findings from the industrial use case.

Upon assessment of the existing methodologies, Six Sigma and CRISP-DM were found to be the most suitable process improvement and data mining methodologies, respectively. The case study revealed gaps in the implementation of both the Six Sigma and CRISP-DM methodologies in relation to digitisation of the manufacturing process.

Valuable practical learnings borne out of the implementation of these methodologies were used to develop the HyDAPI methodology. This methodology offers a pragmatic step by step approach for industrial practitioners to digitally transform their traditional manufacturing processes to enable data-driven quality management and improved supply chain management performance.

This study proposes the HyDAPI methodology that utilises key elements of the Six Sigma DMAIC and the CRISP-DM methodologies along with additions proposed by the author, to aid with the digitisation of manufacturing processes leading to data-driven quality management of operations within the supply chain.