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1 – 5 of 5Marko Kureljusic and Erik Karger
Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current…
Abstract
Purpose
Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.
Design/methodology/approach
The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.
Findings
The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.
Research limitations/implications
Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.
Practical implications
Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.
Originality/value
To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.
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Vinita S. Sahay, Shawkat Hammoudeh and Aviral Kumar Tiwari
H.A. Dimuthu Maduranga Arachchi and G.D. Samarasinghe
This study aims to analyse the influence of perceived corporate social responsibility (CSR) on purchase intention; this study also examines the mediating effect of generation Y’s…
Abstract
Purpose
This study aims to analyse the influence of perceived corporate social responsibility (CSR) on purchase intention; this study also examines the mediating effect of generation Y’s attitude towards the brand and the moderating effect of their attitude towards CSR.
Design/methodology/approach
This study tested the model with a sample of 392 generation Y consumers using Smart partial least squares (PLS)-structural equation modelling.
Findings
Brand attitude partially mediates the positive influence of perceived CSR (PCSR) on purchase intention. Gen Y’s attitude towards CSR increases the impact of PCSR on brand attitude and purchase intention.
Practical implications
To multiply the effects of CSR and brand attitude, retail marketing managers can develop strategies that strengthen the links between awareness, knowledge, brand affection and purchase intent by encouraging Gen Y consumers to engage with the brand’s CSR strategy.
Originality/value
This study advances the literature on CSR and consumer behaviour by providing an integrated view of the hierarchy of effects model and a generational cohort perspective in predicting purchase intention.
sponsabilidad social corporativa y la actitud hacia la marca en la intención de compra
Propósito
el estudio analiza la influencia de la responsabilidad social corporativa (RSC) percibida sobre la intención de compra. De igual forma, se analizan el efecto mediador de la actitud hacia la marca y el efecto moderador de la actitud hacia la RSC de la Generación Y.
Metodología
el modelo se contrastó con una muestra de 392 consumidores de la generación Y utilizando SMART PLS-SEM.
Hallazgos
la actitud hacia la marca media parcialmente la influencia positiva entre la RSC percibida y la intención de compra. La actitud de la Gen Y hacia la RSC multiplica el impacto de la RSC percibida sobre la actitud hacia la marca y sobre la intención de compra.
Implicaciones prácticas
con la finalidad de multiplicar los efectos de la RSC y de la actitud hacia la marca, los directivos del marketing minorista pueden desarrollar estrategias que refuercen los vínculos entre concienciación, conocimiento, afecto por la marca e intención de compra fomentando la implicación de los consumidores de la generación Y con la estrategia de RSC de la marca.
Originalidad
El estudio avanza en la literatura sobre RSC y comportamiento del consumidor al ofrecer una perspectiva integrada del modelo de jerarquía de efectos (HOE) y la perspectiva de cohortes generacionales en la predicción de la intención de compra.
目的
本研究分析了感知到的企业社会责任对购买意向的影响。同样, 我们也分析了Y世代的品牌态度的中介效应和企业社会责任态度的调节效应。
方法
使用SMART PLS-SEM对392名Y世代消费者的样本进行了模型测试。
研究结果
品牌态度部分调解了感知的企业社会责任和购买意向之间的积极影响。Y一代对企业社会责任的态度使感知到的企业社会责任对品牌态度和购买意向的影响倍增。
实践意义
为了使企业社会责任和品牌态度的效果倍增, 零售业营销人员可以制定战略, 通过鼓励Y一代消费者参与品牌的企业社会责任战略, 加强意识、知识、品牌喜爱和购买意向之间的联系。
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Keywords
- Corporate social responsibility
- Brand attitude
- Purchase intention
- Generation Y attitude
- Hierarchy of effects model
- Generational cohort perspective
- Responsabilidad social corporativa
- Actitud de marca
- Intención de compra
- Actitud de la Generación Y
- Modelo de jerarquía de efectos
- Perspectiva de cohorte generacional
- 企业社会责任
- 品牌态度
- 购买意向
- Y世代态度
- 效应层次模型
- 世代群组视角
Boshra Ahmed Halo, Rashid Al-Yahyai, Abdullah Al-Sadi and Asma Al-Sibani
Crops are increasingly affected by drought; hence, the current study explored the potential role of three desert endophytic fungi, Aspergillus fumigatus, Aspergillus terreus and…
Abstract
Purpose
Crops are increasingly affected by drought; hence, the current study explored the potential role of three desert endophytic fungi, Aspergillus fumigatus, Aspergillus terreus and Talaromyces variabilis, in conferring drought tolerance in tomato plants.
Design/methodology/approach
Preserved endophytic fungi from a Rhazya stricta desert plant were adopted to obtain the required fungal treatment; tomatoes received fungal treatments directly in plastic trays and subsequently in pots. Drought was applied using 15% of PEG-6000 at two stages: flowering and fruiting. The following parameters were measured: pollen sterility, growth characteristics, morphological analysis and biochemical analysis, including proline, gibberellic acid (GA3) and chlorophyll measurements; thus, the data were analyzed statistically using SPSS software.
Findings
All applied endophytes significantly promoted pollen viability and tomato yield under stressed and nonstressed conditions. Interestingly, these endophytes significantly enhanced the number of trichomes under drought stress and promoted tomato fruit quality. The colonized tomato plants accumulated a high proline level under drought stress but lower than un-inoculated stressed plants. Also, a significant rise in growth characteristics was observed by A. fumigatus and A. terreus under normal conditions. Moreover, both raised GA3 levels under drought-stressed and nonstressed conditions. Also these two endophytes enhanced chlorophyll and carotenoid contents under drought stress. Fruit characteristics were enhanced by nonstressed T. variabilis and stressed A. fumigatus.
Originality/value
The present endophytic fungi provide impressive benefits to their host in normal and drought-stressed conditions. Consequently, they represent valuable sources as sustainable and environmentally friendly alternatives to mitigate drought stress.
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This paper examines the factors which impact the behavioral intentions toward cryptocurrency based on signaling theory.
Abstract
Purpose
This paper examines the factors which impact the behavioral intentions toward cryptocurrency based on signaling theory.
Design/methodology/approach
Data were collected through online questionnaire, and responses from 223 individuals in Lebanon were analyzed through SEM technique using Amos 24.
Findings
The outcomes portrayed the positive effect of perceived benefits and trust in cryptocurrency on behavioral intentions toward cryptocurrency; while not supporting the hypothesized influence of herd behavior and regulatory support.
Originality/value
This paper is among the first studies to adopt Signaling Theory (ST) in the cryptocurrency behavioral intentions research. Moreover, it is of the initial efforts in Lebanon and Middle East in evaluating behavioral intentions to use cryptocurrency, and it provide insights for future researchers, crypto project owners, crypto investors and crypto trading platforms.
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