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1 – 2 of 2Abhishek N., Neethu Suraj, Habeeb Ur Rahiman, Nishad Nawaz, Rashmi Kodikal, Abhinandan Kulal and Keerthan Raj
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
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.
Originality/value
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.
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Asiyah S.D.A. Alshammai, Rehab F.M. Ali and Raghad M. Alhomaid
This study aims to find out how pomposia fruit powder (Syzygium cumini L.) mixed with roasted coffee (RCO) affected antioxidants, phytochemicals, lipid peroxidation inhibition and…
Abstract
Purpose
This study aims to find out how pomposia fruit powder (Syzygium cumini L.) mixed with roasted coffee (RCO) affected antioxidants, phytochemicals, lipid peroxidation inhibition and sensory attributes.
Design/methodology/approach
Pomposia fruits (Syzygium cumini L.) powder (PFP) was integrated with RCO at levels of 0.0%, 5.0%, 10.0%, 15.0% and 20.0%. RCO, PFP and binary mixtures containing RCO: PFP were evaluated for their total phenolics (TP), total flavonoids (TF), anthocyanin content (AC), antioxidant activity and phenolic compounds fractionation. The oxidative indices of coffee oil samples were measured throughout different storage intervals. Additionally, sensory characteristics of RCO enriched with different PFP doses were evaluated.
Findings
PFP samples exhibited the greatest TP content (1910 mg/100 g), whereas RCO samples had the lowest concentration (1090 mg/100 g). As more PFP was added, the corresponding coffee blends’ concentrations of TP, TF and AC were improved significantly. PFP possesses a radical-scavenging activity that is about 1.20 times more than RCO’s. DPPH (2,2-diphenyl-1-picrylhydrazyl) radical-scavenging activity jumped significantly from 74.13% in control (untreated) samples to 77.64%, 78.39% and 80.15% for samples enriched with 10.0%, 15.0% and 20% PFP, respectively. Significant increases in gallic acid, hesperidine, benzoic acid, chlorogenic acid, hispertin, catechol, quercetin, pyrogallol and rutin were detected when RCO was mixed with different quantities of PFP. At the end of storage trial, the coffee oil treated with 20% PFP had AV, PV and TBA values that were about 1.70, 1.95 and 1.66 times lower, respectively, than those of the control sample that had not had PFP addition. The RCO with 5.0% PFP achieved the greatest over acceptability grades.
Originality/value
To the best of the authors’ knowledge, this study was the first study to evaluate the effect of incorporating various level of pomposia fruit powder into RCO. The findings shows that adding different concentrations of pomposia fruit powder into RCO can indeed enhance the radical-scavenging activity of the coffee and potentially extend its shelf life.
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