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Dimitra Samara, Ioannis Magnisalis and Vassilios Peristeras
This paper aims to research, identify and discuss the benefits and overall role of big data and artificial intelligence (BDAI) in the tourism sector, as this is depicted…
This paper aims to research, identify and discuss the benefits and overall role of big data and artificial intelligence (BDAI) in the tourism sector, as this is depicted in recent literature.
A systematic literature review was conducted under the McKinsey’s Global Institute (Talwar and Koury, 2017) methodological perspective that identifies the four ways (i.e. project, produce, promote and provide) in which BDAI creates value. The authors enhanced this analysis methodology by depicting relevant challenges as well.
The findings imply that BDAI create value for the tourism sector through appropriately identified disseminations. The benefits of adopting BDAI strategies include increased efficiency, productivity and profitability for tourism suppliers combined with an extremely rich and personalized experience for travellers. The authors conclude that challenges can be bypassed by adopting a BDAI strategy. Such an adoption will stand critical for the competitiveness and resilience of existing established and new players in the tourism sector.
Besides identifying the benefits that BDAI brings in the tourism sector, the research proposes a guidebook to overcome challenges when introducing such new technologies. The exploration of the BDAI literature brings important implication for managers, academicians and consumers. This is the first systematic review in an area and contributes to the broader e-commerce marketing, retailing and e-tourism research.
本论文采用系统综述方式, 在McKinsey’s Global Institute方法论的指导下, 确认BDAI可以在四种方面（预测、产出、提高、以及提供）创造价值。我们也通过阐述相关挑战来增强这个分析方法。
除了指出了旅游业中BDAI带来的优势, 本论文还提出了一个指南, 来指导当新科技被引进时如何克服挑战。本论文通过对BDAI文献的梳理, 其文献综述结果对经理、学者、和消费者都有重要的启示作用。本论文是首篇在BDAI领域的系统综述, 对拓展电子商务营销、零售、和电子旅游科研有着重大贡献。
Ach Maulidi, Nanang Shonhadji, Fachruzzaman, Rida Perwita Sari, Dian Anita Nuswantara and Rindang Widuri
The purpose of this study is to examine whether female chief financial officers (CFOs) are associated with the occurrences of financial reporting fraud. This study offers…
The purpose of this study is to examine whether female chief financial officers (CFOs) are associated with the occurrences of financial reporting fraud. This study offers new theoretical and empirical evidence on whether firms with more female CFOs are more (less) likely to engage in financial reporting fraud.
This study is based on a sample of US-listed firms from 2011 to 2021. The authors speculate that female CFOs play a weaker role in the occurrences of financial reporting fraud. So, firms with a proportional number of female CFOs should be less likely to commit financial reporting fraud.
The data provide support for the predictions of this study. This study suggests a negative and significant association between the dummy variables for female CFOs and the occurrences of financial reporting fraud. The authors find that this association is contingent on governance mechanisms [e.g. ownership structure, politically connected CEOs and firms' conditions that do (or do not) invest in a gender-diverse board].
This study offers different perspectives on the impact of female CFOs on the occurrences of financial reporting fraud. The results of this study are distinguishable from prior studies. This study moves the analytical focus from the macro level (gender diversity or female corporate leaders) to the micro level (female CFOs) to understand firms' propensity to commit financial reporting fraud. Additionally, this study is based on factual financial reporting fraud cases, considering the US firms' fraud characteristics.