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1 – 10 of 427Wajde Baiod and Mostaq M. Hussain
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
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.
Social implications
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.
Originality/value
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.
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Wenjing Wang, Moting Wang and Yizhi Dong
The paper's purpose is to investigate the effects of digital finance on the risk of stock price crashes and the underlying transmission mechanisms, and to provide suggestions to…
Abstract
Purpose
The paper's purpose is to investigate the effects of digital finance on the risk of stock price crashes and the underlying transmission mechanisms, and to provide suggestions to inhibit the stock crash risk (CR).
Design/methodology/approach
This paper selects all companies that were listed on the Shanghai Stock Exchange and the Shenzhen Stock Exchange from 2011 to 2020. It then uses the two-way fixed effect model and the intermediary effect model to verify such effects.
Findings
The overall outcomes demonstrate such a result that the CR of listed companies in China can be significantly reduced by the development of digital finance, and the overall transparency of business financial information and the equity pledge of controlling shareholders are the two underlying transmission mechanisms that digital finance can cause effects on the CR of stocks.
Research limitations/implications
The main limitations are that there may exist some problems in the method for evaluating the CR of stocks. And there may be a problem of endogeneity caused by the empirical model cannot control all correlation variables.
Practical implications
This paper would provide policy implications, for different roles, to inhibit the stock CR and to make the development of the economy more stabilize.
Social implications
Digital finance can promote economic development while restraining financial risks at the same time. Therefore, although this study is based on the relevant data from China, it can also provide a reference for other economies with different basic conditions from China, to promote the overall development of the world economy.
Originality/value
The current academic research on digital finance or stock price CR has been relatively sufficient, but there are few papers that combined both. By combining digital finance with stock CR, this paper researches the influence of digital finance on the CR of stocks through empirical analysis. So, this paper would provide new research ideas and evidence for potential influence factors of the CR of stocks, fill the gap in this research field and provide certain help for subsequent scholars to conduct relevant research.
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John Kwaku Amoh, Abdallah Abdul-Mumuni, Emmanuel Kofi Penney, Paul Muda and Leticia Ayarna-Gagakuma
Debt sustainability and the growing level of external debt in sub-Saharan African (SSA) continue to be significant research priorities. This study aims to examine the…
Abstract
Purpose
Debt sustainability and the growing level of external debt in sub-Saharan African (SSA) continue to be significant research priorities. This study aims to examine the corruption-external debt nexus in SSA economies and whether different levels of corruption better explain this relationship.
Design/methodology/approach
The panel quantile regression approach was applied to account for the heterogeneous effect of the exogenous variables on external debts. The research covers 30 years of panel data from 30 selected SSA economies for the period spanning from 2000 to 2021.
Findings
The empirical findings of the regression analysis demonstrate the heterogeneous influences of the exogenous variables on external debt. While there was a positive impact of foreign direct investment (FDI) inflows on external debts, corruption established a negative relationship with external debt from the 10th to the 80th quantile. The findings showed a positive link between trade openness and external debt, while they also showed a negative relationship between gross fixed capital formation and external debt.
Research limitations/implications
It is implied that corruption “sands the wheels” of external debts in the selected SSA countries. Therefore, the amount of external debt that flows into SSA is inversely correlated with corruption activity.
Originality/value
To the best of the authors’ knowledge, this study is one of the first to use panel quantile regression to analyze how corruption affects debt dynamics across different levels of debt, allowing for a more nuanced understanding of how corruption affects debt dynamics. Based on the findings of this study, SSA countries should create enabling environments to attract FDI inflows and to continue to drive domestic revenue mobilization and capital so as to be less dependent on external debts.
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Sneha Badola, Aditya Kumar Sahu and Amit Adlakha
This study aims to systematically review various behavioral biases that impact an investor’s decision-making process. The prime objective of this paper is to thematically explore…
Abstract
Purpose
This study aims to systematically review various behavioral biases that impact an investor’s decision-making process. The prime objective of this paper is to thematically explore the behavioral bias literature and propose a comprehensive framework that can elucidate a more reasonable explanation of changes in financial markets and investors’ behavior.
Design/methodology/approach
Systematic literature review (SLR) methodology is applied to a portfolio of 71 peer-reviewed articles collected from different electronic databases between 2007 and 2021. Content analysis of the extant literature is performed to identify the research themes and existing gaps in the literature.
Findings
This research identifies publication trends of the behavioral biases literature and uncovers 24 different biases that impact individual investors’ decision-making. Through thematic analysis, an attribute–consequence–impact framework is proposed that explains different biases leading to individual investors’ irrationality. The study further proposes directions for future research by applying the theory–characteristics–context–methodology framework.
Research limitations/implications
The results of this research will help scholars and practitioners in understanding the existence of various behavioral biases and assist them in identifying potential strategies which can evade the negative effects of these biases. The findings will further help the financial service providers to understand these biases and improve the landscape of financial services.
Originality/value
The essence of the current paper is the application of the SLR method on 24 biases in the area of behavioral finance. To the best of the authors’ knowledge, this study is the first attempt of its kind which provides a methodical and comprehensive compilation of both cognitive and emotional behavioral biases that affect the individual investor’s decision-making.
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Manali Chatterjee, Titas Bhattacharjee and Bijitaswa Chakraborty
This paper aims to review, discuss and synthesize the literature focusing on the Indian initial public offering (IPO) market. Understanding the Indian IPO market can help answer…
Abstract
Purpose
This paper aims to review, discuss and synthesize the literature focusing on the Indian initial public offering (IPO) market. Understanding the Indian IPO market can help answer broader corporate finance questions. The growing number of IPOs in the Indian context, coupled with the increasing importance of the Indian economy in the global market, makes this review an essential topic.
Design/methodology/approach
The systematic literature review methodology was adopted to review 111 papers published between 2002 and 2021. The authors used the Preferred Reporting Items for Systematic Reviews and Meta-Analyses approach during the review process. Additionally, the authors use a bibliometric review methodology to examine the pattern and trend of research in this area of interest. Furthermore, the authors conduct a critical review and synthesis of the top 20 papers based on citations. The authors also use a co-citation network and manual content analysis method to identify key research themes.
Findings
This review helps in identifying major themes of research in this area of interest. The authors find that majority of the research has focused on IPO performance whereas post-IPO performance needs critical attention as well. The authors develop a comprehensive framework and future research agenda based on their discussion.
Research limitations/implications
Meta-analysis of the literature can be conducted to gain better insights into the findings of prior studies.
Practical implications
This review paper develops a comprehensive overview on Indian IPO market which can be of interest not only to Indian scholarship. India as an economy is increasingly gaining attention at the global level. Hence, the future research objectives as illustrated in the study can be of interest for the global scholarship also.
Originality/value
To the best of the authors’ knowledge, this is the first comprehensive review paper that examines, synthesizes and outlines the future research agenda on Indian IPO studies. This review can be useful for researchers, business policymakers, finance professionals and anyone else interested in the Indian IPO market.
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Samuel Mwaura and Stephen Knox
This paper investigates how gender, ethnicity, and network membership interact to influence how small and medium-sized enterprise (SME) owner-managers become aware of finance…
Abstract
Purpose
This paper investigates how gender, ethnicity, and network membership interact to influence how small and medium-sized enterprise (SME) owner-managers become aware of finance support programmes developed by government policy and/or support schemes advanced by the banking industry.
Design/methodology/approach
Drawing on expectation states theory (EST), we develop eight sets of hypotheses and employ the UK SME Finance Monitor data to test them using bivariate probit regression analysis.
Findings
In general, network membership increases awareness, but more so for government programmes. We also find no differences between female and male owner-managers when in networks. However, we identify in-network and out-network differences by ethnicity, with minority females seemingly better off than minority males.
Practical implications
Business networks are better for disseminating government programmes than industry-led programmes. For native White women, network membership can enhance policy awareness advantage further, whilst for minorities, networks significantly offset the big policy awareness deficits minorities inherently face. However, policy and practice need to address intersectional inequalities that remain in access to networks themselves, information access within networks, and the significant out-network deficits in awareness of support programmes afflicting minorities.
Originality/value
This study provides one of the first large-scale empirical examinations of intersectional mechanisms in awareness of government and industry-led enterprise programmes. Our novel and nuanced findings advance our understanding of the ways in which gender and ethnicity interact with network dynamics in entrepreneurship.
Stephanie Chasserio and Eliane Bacha
Based on the transformative learning theory, this paper analyses a French women-only training programme (WOTP) that aims to develop women’s soft skills in their professional…
Abstract
Purpose
Based on the transformative learning theory, this paper analyses a French women-only training programme (WOTP) that aims to develop women’s soft skills in their professional contexts. This paper aims to focus on the process of personal transformation, the collective dimensions and the unexpected effects of the transformation.
Design/methodology/approach
This paper used a mixed qualitative design that mainly combines a qualitative two-step study of 47 women to assess their personal changes in terms of self-confidence, self-efficacy and assertiveness. This paper used 13 semi-structured interviews to explore the perceived changes in-depth.
Findings
The analysis shows that beyond “fixing their lack of skills” – including self-limiting behaviours, low feelings of self-efficacy and difficulty claiming one’s place – a WOTP can trigger a transformational learning experience at the individual level and can modify the surveyed women’s attitudes and behaviours at work. The results also highlight the collective dimension of transformation and, to some extent, an avenue for a societal transformation.
Practical implications
One can state that these WOTPs may positively contribute to human resources development in organisations, and that they may be considered a relevant practice in the move to promote women and gender diversity in organisations.
Originality/value
The findings reveal that, at their individual levels, these women may become agents of change by influencing and acting in their professional lives. The results stress that training women may contribute to organisational changes in terms of gender diversity. These findings contribute to the enrichment of the transformative learning theory by developing the collective and societal dimensions.
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Ahmed Hassanein and Hana Tharwat
This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR…
Abstract
This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR with an explicit focus on the Islamic perspective of CSR, Islamic models of CSR, CSR practices in conventional and Islamic banks, and the consequences of CSR to Islamic banks. This chapter's main contribution lies in considering the current CSR literature from a Shari'ah perspective. Likewise, it identifies gaps in the current literature and suggests potential areas for future research. This chapter attempts to improve the understanding of how Islamic banks integrate social responsibility into their operations. The insights from this chapter are helpful to practitioners and academic scholars in Islamic finance, accounting, and CSR. This chapter emphasizes the importance of incorporating Islamic values and principles into CSR practices and encourages further research and investigation in this area.
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Denise Jackson and Christina Allen
Technology is widely recognised to be revolutionising the accounting profession, allowing accountants to focus on professional skills and technical knowledge that deliver value…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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C. Neerupa, R. Naveen Kumar, R. Pavithra and A. John William
The research paper examines the complex relationship between gamification, student engagement and academic performance in educational environments. The study employed a structural…
Abstract
Purpose
The research paper examines the complex relationship between gamification, student engagement and academic performance in educational environments. The study employed a structural equation model that highlights important connections among key constructs within the educational setting.
Design/methodology/approach
This research aims to explore the connection between gamification, student engagement and academic performance in educational settings. The study employs various statistical techniques such as factor analysis, Kaiser–Meyer–Olkin (KMO), Bartlett’s test, component transformation matrix, correlation and regression analysis, descriptive statistics, ANOVA, coefficients and coefficient correlations, residual statistics and confirmatory factor analysis (CFA) to analyze the data.
Findings
It was found that active participation by the instructor and good time management skills have a positive impact on student engagement levels (β = 0.380, p < 0.001; β = 0.433 and p < 0.001). However, peer interaction does not significantly predict student engagement (β = −0.068 and p = 0.352). Additionally, there is a positive correlation between student engagement and performance (β = 0.280 and p < 0.001).
Research limitations/implications
The study highlights the importance of innovative design to fully utilize gamification. Future research should consider design, user characteristics and educational context. The findings can guide informed decisions about gamification in education, fostering motivation and learning objectives.
Practical implications
The study presents a reliable tool for assessing student engagement and performance in educational settings, demonstrating high Cronbach’s alpha and robust reliability. It identifies student engagement and time management as significant predictors of Global Learning Outcome. The findings can inform decisions on implementing gamification in educational settings, promoting intrinsic motivation and aligning with learning objectives.
Social implications
The research highlights the transformative impact of gamification on educational practices, highlighting its potential to enhance student experiences, motivate, promote diversity and improve long-term academic performance, highlighting the trend of integrating technology into education.
Originality/value
In today’s ever-changing education landscape, it is essential to incorporate innovative techniques to keep students engaged and enthusiastic about learning. Gamification is one such approach that has become increasingly popular. It is a concept that takes inspiration from the immersive world of games to enhance the overall learning experience.
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