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Article
Publication date: 2 October 2019

Enrique Bonsón and Michaela Bednárová

Technological developments such as blockchain seem to be the next step in a digital era and might reshape the way we do business. They are expected to have an impact on both…

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Abstract

Purpose

Technological developments such as blockchain seem to be the next step in a digital era and might reshape the way we do business. They are expected to have an impact on both business and society in the next few decades. This paper aims to provide general insights into blockchain technology and the extent to which it might transform the accounting system.

Design/methodology/approach

Analysing the previous literature, the paper provides a general overview of this phenomenon, identifying pending technical as well as non-technical issues that will have to be addressed for the full potential of blockchain technology to be embraced. The paper also proposes ways in which the information quality dimension might be improved.

Findings

The paper identifies the pending challenges for blockchain, such as scalability, flexibility, a suitable architecture and cybersecurity. Additionally, to integrate blockchain technology fully into a real accounting ecosystem, a consensus between regulators, auditors and other parties is needed.

Originality/value

A general overview of this new phenomenon, as well as a summary of how the quality of accounting information might be improved, is provided. Given that it features elements such as decentralization and transparency, blockchain certainly has the potential to improve information and accounting quality.

Details

Meditari Accountancy Research, vol. 27 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 12 June 2014

Enrique Bonsón, Michaela Bednarova and Tomás Escobar-Rodríguez

The current study extends the investigation into online relationship building by examining how Eurozone companies belonging to the EURO STOXX 600 index use the popular video…

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Abstract

Purpose

The current study extends the investigation into online relationship building by examining how Eurozone companies belonging to the EURO STOXX 600 index use the popular video platform YouTube to facilitate dialogic communication with their stakeholders. The purpose of this paper is to analyse the extent and main purposes of the channel's usage, the companies’ activities and online practices, as well as the factors on this platform influencing the channel's activity, the audience, and the stakeholders’ engagement.

Design/methodology/approach

To achieve this goal a sample of 306 Eurozone companies listed in the STOXX Europe 600 index, including 19 subsectors and 12 countries, have been analysed. Stakeholder and dialogic theory were applied as a theoretical background for this study.

Findings

The results indicated that 44 per cent of companies studied have an official YouTube channel, which is mostly used for promotional purposes. It was found that the size of the company, the sector, and its country of origin determine YouTube channel activity, and that higher activity leads to a higher number of subscribers, thus fostering an initial step to better stakeholder engagement.

Originality/value

Given that this is the first study of its kind to provide this type of analysis, the resulting unique contributions may provide value to the information systems field and also contribute to the advancement of information systems research.

Details

Online Information Review, vol. 38 no. 4
Type: Research Article
ISSN: 1468-4527

Keywords

Article
Publication date: 25 November 2013

Enrique Bonsón and Michaela Bednárová

The aim of this study is to analyse the extent to which Eurozone companies use the social network LinkedIn, how they manage their online practices, what is their typical audience…

3537

Abstract

Purpose

The aim of this study is to analyse the extent to which Eurozone companies use the social network LinkedIn, how they manage their online practices, what is their typical audience, and which are the potential factors influencing both extent and audience.

Design/methodology/approach

To examine how stakeholder engagement is managed by using LinkedIn, a sample of 306 companies listed in the STOXX Europe 600 index, including 19 subsectors and 12 countries, is analysed. To measure the extent of LinkedIn usage, an index was defined and calculated on a scale from 0 to 5.

Findings

Although the majority of the companies (79 per cent) do use LinkedIn, they mainly focus on a particular group of stakeholders: current and potential employees. Their focus is thus mostly related to professional purposes such as providing information about employees and career opportunities. Just a few of them engage in blogging or updating statuses. Only a very small number of companies are using this platform for marketing or other purposes. The findings also show that the audience of a corporate LinkedIn channel is influenced by the extent of usage of that channel as well as by the size of the company.

Originality/value

This study is the first one providing an overview of Eurozone companies' practices on LinkedIn. Hence both academics and professionals can benefit from this research.

Details

Online Information Review, vol. 37 no. 6
Type: Research Article
ISSN: 1468-4527

Keywords

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