Search results

This study aims to reveal the impact of e-learning on accounting education amid COVID-19 in Jordanian universities from the viewpoint of faculty members.

The questionnaire is used as a study instrument distributed to faculty members at the Accounting Departments of the Jordanian public and private universities. Due to the COVID-19 pandemic, Google Forms has been used to distribute 117 questionnaires that have been analyzed via the partial least squares-smart program.

The results show a negative impact of learning difficulties on accounting education, a negative impact on the personal skills of faculty members on the digitization of accounting education, no impact on the personal skills of faculty members, a positive impact on training courses, the use of technology on accounting education and the digitization of accounting education, as well as a positive impact on the skills of faculty members on the digitization of accounting education.

These results are significant in determining the adequacy of online learning for accounting education at the Accounting Departments of Jordanian public and private universities from the viewpoint of faculty members amid COVID-19.

This study highlights the impact of the e-learning system imposed amid COVID-19 on accounting education, teaching efficiency and the future of accounting education.

The purpose of this study is to ascertain which competences are seen by employers as important for accounting students in an emerging economy, to triangulate this list with the experiences of working students and compare with those work competencies acquired during the period of study.

This study employs a novel mixed-method approach, with interviews of employers (n = 11) to identify key work competencies, and then with a quantitative study of working students (n = 184) to examine the work competency gap, using paired T-tests and mean weight discrepancy scores. The study was undertaken between September and December 2022.

The paper provides empirical insights into key work competencies in an emerging economy. There is a focus on technical skills at the university, whilst soft skills are preferred by employers. New key work competencies were uncovered relating to intuition, innovation and communicating in a foreign language. The key personal characteristics required for the job relate to change and uncertainty.

A qualitative assessment of key work competencies of employers and the use of mean weighted discrepancy scores is recommended in further studies in this field.

Practical approaches for educators, government and employers are offered to address the increasing demand for soft skills and other work competencies specific to an emerging economy.

The study is set in an emerging economy, which is underdeveloped in this field. The findings inform key stakeholders with a vested interest in reducing the work competency gap.

This study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic.

A qualitative approach was taken with 25 indigenous accounting students at five universities in the region who shared testimonies of their online learning experiences. The interview data collected were analysed using initial and selective coding and then interpreted under several themes.

The paper shows the personal, faculty and external challenges in indigenous students’ learning activities during university closures because of COVID-19. The interrelated challenges included students’ struggles to adapt their learning habits when using various online applications, difficulties in understanding how the faculty managed lectures, tutorials and evaluations without adequate access to learning materials, the lack of a learning infrastructure, issues with equipment, and obtaining internet data credits. Students’ economic struggles and health issues exacerbated these challenges. While enduring various struggles and being frustrated about their future, all students expected a change in offline learning policies by the government to lessen their strict physical distancing.

The findings can inform the importance of integrating accounting students’ learning challenges and needs into curriculum development.

This study highlights the learning challenges of indigenous accounting students during the COVID-19 pandemic and how approaches to online learning need to consider the experience of these students.

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.

In this study, the authors examine artificial knowledge as a fundamental stream of knowledge management for sustainable and resilient business models in supply chain management (SCM). The study aims to provide a comprehensive overview of artificial knowledge and digitalization as key enablers of the improvement of SCM accountability and sustainable performance towards the UN 2030 Agenda.

Using the SCOPUS database and Google Scholar, the authors analyzed 135 English-language publications from 1990 to 2022 to chart the pattern of knowledge production and dissemination in the literature. The data were collected, reviewed and peer-reviewed before conducting bibliometric analysis and a systematic literature review to support future research agenda.

The results highlight that artificial knowledge and digitalization are linked to the UN 2030 Agenda. The analysis further identifies the main issues in achieving sustainable and resilient SCM business models. Based on the results, the authors develop a conceptual framework for artificial knowledge and digitalization in SCM to increase accountability and sustainable performance, especially in times of sudden crises when business resilience is imperative.

The study results add to the extant literature by examining artificial knowledge and digitalization from the resilience theory perspective. The authors suggest that different strategic perspectives significantly promote resilience for SCM digitization and sustainable development. Notably, fostering diverse peer exchange relationships can help stimulate peer knowledge and act as a palliative mechanism that builds digital knowledge to strengthen and drive future possibilities.

This research offers valuable guidance to supply chain practitioners, managers and policymakers in re-thinking, re-formulating and re-shaping organizational processes to meet the UN 2030 Agenda, mainly by introducing artificial knowledge in digital transformation training and education programs. In doing so, firms should focus not simply on digital transformation but also on cultural transformation to enhance SCM accountability and sustainable performance in resilient business models.

This study is, to the authors' best knowledge, among the first to conceptualize artificial knowledge and digitalization issues in SCM. It further integrates resilience theory with institutional theory, legitimacy theory and stakeholder theory as the theoretical foundations of artificial knowledge in SCM, based on firms' responsibility to fulfill the sustainable development goals under the UN's 2030 Agenda.

This study aims to develop a maturity model designed for assessing the current state of digitization in accounting firms.

The authors have developed this index where the maturity levels are defined from the life cycle theory. For the items of a maturity measure, the authors have adopted a multimethodological approach. That approach allows to identify 27 measurement items to cover the three dimensions of audit, reporting and taxation.

This research proposes a diagnostic tool specific to accounting firms. The authors have tested this index in the Tunisian context. The results show that there are two types of accounting firms. This study found the first firm in the embryonic phase and the other in the growth phase. This points out the active role of Tunisian accounting firms in technology integration.

This study highlights the integration of technology in the accounting field. Specifically, it aims to address technology management in accounting firms by measuring the degree of digitization of accounting firms. This research projects the use of information technologies (artificial intelligence, cloud, big data, etc.) in auditing, reporting and taxation.

On a practical level, this research provides an organizational diagnostic tool to assess the status of their accounting firms in terms of digitization. This will motivate practitioners to make frequent assessments, thus contributing to continuous improvement toward digitization.

The theoretical foundation of this research is based on the theory of the life cycle of technologies. This study is using this theory to identify and describe the current phase of the organization. And that is by indicating the overall scores on the technological capabilities of the accounting firms.

The purpose of this paper is to demonstrate how small manufacturing firms can leverage their Information Technology (IT) resources to develop the lean-digitized manufacturing system that offers sustained competitiveness in the Industry 4.0 era.

The study performs an in-depth five years case study of a manufacturing firm, and reports its journey from failure in the implementation of enterprise resource planning to its success in integrating IT-based technology trends of Industry 4.0 with the firm’s core capabilities and competencies while pursuing manufacturing digitization.

Industry 4.0 transition requires the organizational integration of many IT-based modern technologies and the digitization of entire value chains. However, Industry 4.0 transition for smaller manufacturers can begin with digitization of certain areas of operations in support of organizational core strategies. The development of lean-digitized manufacturing system is a viable business strategy for corporate survivability in the Industry 4.0 setting.

Although the implementation of lean-digitized manufacturing system is costly and challenging, this manufacturing strategy offers superior corporate competitiveness in the long run. Since this finding is rather limited to the present case study, assessing the business value of lean-digitized manufacturing system in a larger scale research context would be an interesting avenue for future research.

Industry 4.0 transition for typical manufacturers should commensurate with their organizational, operational and technical particularities. Digitization of certain operations and processes, when aligned with the firm’s core strategies, capabilities and procedures, can offer superior competitiveness even in Industry 4.0 era, meaning that the strategic plan for successful Industry 4.0 transition is idiosyncratic to each particular manufacturer.

Manufacturing digitization can have deep social implications as it alters inter- and intra-organizational relationships, causes unemployment among low-skilled workforce, and raises data security and privacy concerns. Manufacturers should take responsibility for their digitization process and steer it in a direction that simultaneously safeguards economic, social and environmental sustainability.

The strategic roadmap devised and employed by the case company for managing its digitization process can better reveal what manufacturing digitization, mandated by Industry 4.0, might require of typical manufacturers, and further enable them to better facilitate their digital transformation process.

A growing need for financing in small and medium enterprises (SMEs) has become a significant obstacle to the development of firms. To remove this barrier, the purpose of this paper is to examine how supply chain finance (SCF) assists the firms to improve their performance by utilizing the resource-based view (RBV). Furthermore, the present study also pursues to test the effect of trade digitization as a moderating variable in the relationship between SC finance and the firm performance.

Using data from the textile sector, the authors run confirmatory factor analysis in AMOS 24 and hierarchical linear regression model in SPSS 23 to measure the proposed model and hypotheses, respectively.

The study suggests that SCF significantly improves the SMEs performance. Moreover, trade digitization strengthens the relationship between SCF and SMEs performance. Thus, the current study significantly describes the firm RBV through SCF and trade digitization to predict the SMEs performance.

SMEs entrepreneurs or executives can optimize the working capital through SCF and enhance the visibility of transactions through digitization for improving SMEs performance. Moreover, SCF protects the SMEs due to its nature of risk mitigation strategy.

This study covered the unexplored gap in the previous literature of supply chain management by establishing the relationship between SCF and the firm performance empirically while identifying the role of trade digitization as moderating variable in the context of textile SMEs by employing RBV theory.

Digitisation should not provoke fear. This paper looks at ways of making a digitisation project run smoothly and introduces the work of the Higher Education Digitisation Service (HEDS). Issues such as preparation, work flow issues and the decision to digitise in‐house or to outsource are discussed.

The purpose of this paper is to investigate the phenomenon of Big Data and corporate reporting, and to determine the impact of Big Data and the current Big Data state of mind with regard to corporate reporting, what accountant and non-accountant participants’ perceptions are of the phenomenon, what the accountants’ role is and will be in this regard, and what opportunities and risks are associated with Big Data and corporate reporting. Furthermore, this study seeks to identify the inherent technological paradoxes of Big Data and corporate reporting.

The current study is qualitative in nature and assumes an interpretive stance, investigating participants’ perceptions of the phenomenon of Big Data and corporate reporting. To this end, interview data from 25 participants, video and text material, were analysed to enhance and triangulate findings. A four-fold sampling strategy was employed to ensure that any collected data would contribute to the findings. Data were analysed on the basis of open and selective coding stages. Data collection and analysis took place in two stages, in 2014 and in 2016.

Three topics, or categories, emerged from the data analysis, which have sufficient explanatory power to illustrate the phenomenon of Big Data and corporate reporting, namely the Big Data state of mind and corporate reporting, accountants’ role and future related to Big Data, and perceived opportunities and risks of Big Data. Features of a new approach to corporate reporting were identified and discussed. Furthermore, four paradoxes emerged to express inherent opposing positions of Big Data and corporate reporting, namely empowerment vs enslavement, fulfilling vs creating needs, reliability vs timeliness and simplicity vs complexity.

The original contribution of the study lies in the empirical investigation of the phenomenon of Big Data and corporate reporting as one of the most recent and praised developments in the accounting context. The dual communication flows of corporate reporting with Big Data is an important element of the findings, which can enhance the prospective financial statements significantly. Finally, technological paradoxes of Big Data and corporate reporting are discussed for the first time, two of which are based on the literature and the remaining two are inherent in the phenomenon of Big Data and corporate reporting.