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Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data management and reporting methods. Generating insights from these new data sources highlight the need for different and interactive forms of visualization in the field of visual analytics. Nonetheless, a considerable gap between the recommendations in research and the current usage in practice is evident. In order to understand and overcome this gap, a detailed analysis of the status quo as well as the identification of potential barriers for adoption is vital. The paper aims to discuss this issue.

A survey with 145 business accountants from Austrian companies from a wide array of business sectors and all hierarchy levels has been conducted. The survey is targeted toward the purpose of this study: identifying barriers, clustered as human-related and technological-related, as well as investigating current practice with respect to interactive visualization use for Big Data.

The lack of knowledge and experience regarding new visualization types and interaction techniques and the sole focus on Microsoft Excel as a visualization tool can be identified as the main barriers, while the use of multiple data sources and the gradual implementation of further software tools determine the first drivers of adoption.

Due to the data collection with a standardized survey, there was no possibility of dealing with participants individually, which could lead to a misinterpretation of the given answers. Further, the sample population is Austrian, which might cause issues in terms of generalizing results to other geographical or cultural heritages.

The study shows that those knowledgeable and familiar with interactive Big Data visualizations indicate high perceived ease of use. It is, therefore, necessary to offer sufficient training as well as user-centered visualizations and technological support to further increase usage within the accounting profession.

A lot of research has been dedicated to the introduction of novel forms of interactive visualizations. However, little focus has been laid on the impact of these new tools for Big Data from a practitioner’s perspective and their needs.

Multinational business deliver value via multiple sites with similar operational capacities. The age of the Fourth Industrial Revolution (4IR) delivers significant opportunities for the deployment of digital tools for business optimization. Therefore, this study aims to study the Industry 4.0 implementation for multinationals.

The key objective of this research is multi-site systems integration using a reproducible, modular and standardized “Cyber Physical System (CPS) as-a-Service”.

A best practice reference architecture is adopted to guide the design and delivery of a pioneering CPS multi-site deployment. The CPS deployed is a cloud-based platform adopted to enable all manufacturing areas within a multinational energy and petrochemical company. A methodology is developed to quantify the system environmental and sustainability benefits focusing on reduced carbon dioxide (CO₂) emissions and energy consumption. These results demonstrate the benefits of standardization, replication and digital enablement for multinational businesses.

The research illustrates the ability to design a single system, reproducible for multiple sites. This research also illustrates the beneficial impact of system reuse due to reduced environmental impact from lower CO₂ emissions and energy consumption. The paper assists organizations in deploying complex systems while addressing multinational systems implementation constraints and standardization.

This study aimed to acquire a comprehensive understanding of the digital literacy skills possessed by first-year students and how they impact students' participation in online classes.

This research was conducted using a quantitative method to investigate first-year students' digital literacy and its effect on their interaction in online learning. Nine hundred and two students from 19 online English writing classes were invited to complete an online survey questionnaire. The sampling approach was conducted by a nonrandom method. Prior to the data collection, the instrument was reviewed by researchers and peers with quantitative and Indonesian language backgrounds. The procedure was conducted to ensure that the instrument covered the objective of the research.

The results showed that students digital literacy in the first semester, in general, is still in the low category. The average score for each competency area still varies. The average score on information and data literacy competence was low. The average score for communication and collaboration competence was in the medium category. The average score for the digital content creation competence area is low.

The authors suggest that educational institutions should consider organizing primary student digital literacy training or optimizing the lecture process to improve students' digital literacy and further research could usefully explore how information and communication technology (ICT) skills affect student performance.

The study reveals the importance of digital literacy of students for online teaching learning. In order to achieve quality teaching in online methods, the digital literacy is a must for students. The study highlights the limitations of the study and indicates the necessity for further research in this area. The findings have immense implications for practice in a distance learning university, where online teaching learning has become a new normal post-Covid-19.

The authors present new findings on the digital literacy of first-year students and their effect on their interaction in online learning. The authors also make connections between digital literacy and student engagement in online classes, which is a significant contribution to the field. This paper also provides a comprehensive review of the literature on digital literacy and e-learning, which adds to the scholarship in the field.

The aim of this paper is to determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman.

This study has used qualitative approach. Further, the paper elucidated the significance of knowledge of accounting software and evaluated the relationship between knowledge and its adoption or use of accounting software among SMEs in Oman. Purposive sampling method was used to choose the target interviewees required for the survey (semi-structured interview). This method has been applied by selected accountants who work in SMEs in Oman. Based on practical experience and basic knowledge in the field of accounting, a total of six members are selected as the sample size for the study.

The findings revealed that the knowledge of accounting software has a significant effect on the use of accounting software, meaning that there is significant and positive relationship among the knowledge of generalized accounting software and the use of such generalized or customized accounting software by SMEs in Oman. In addition, this research shows the empirical evidence of knowledge of accounting software effects on the adoption or use of accounting software among SMEs in Oman

The study has brought about a new discussion on the importance of information communication technology (ICT) knowledge and use or adoption of accounting software by SMEs for accounting literature. Further, this study emphasizes the usage and benefits of accounting software by accountants in various SMEs. Further, it would be useful to suggest that SMEs and such other types of organizations adopt customized or generalized accounting software that will enhance the practice among accounting professionals.

This paper contributes both theoretical and practical knowledge of accounting in accountants using generalized or customized accounting software and its relationship with accountant in various SMEs or such other organizations; it is an approach that is not widely discussed in the previous studies. Besides, conducting such study in the field of SMEs gives novelty in the literature between SMEs and developing economies. This has discussed the weakness of accountant in implementing accounting software in the organization.

The objective of this paper is to review and analyze the existing literature on computerized accounting education (CAE) in educational institutions across the Gulf Cooperation Council (GCC) countries and to suggest a research agenda for the future.

The author employs a structured literature review (SLR) approach to analyze CAE research published in the GCC between 1981 and 2021.

The current study has focused mainly on education in the field of computerized accounting (CA); however, very few research studies have focused on CAE. The author recognized two key topics: the broad concept of CA and the identification of software programs used to teach CA courses.

A future study might extend to address the gap in the knowledge of graduate students’ theoretical concept in accounting with CA program across higher-educational institutions (HEIs) in the GCC.

The broad topic analyzed by the author leads to highlight the growing need for students’ practical skills in CA, particularly in the GCC, and to give suggestions for future research. This study also provides a kind of advice to educational institutions to implement an appropriate CA program for CA courses.

Currently, there is a lack of SLR on CAE. Findings on the broad topic analyzed in the current study have been addressed by agreeing on a critical assessment of present research and future research goals.

Listening is often considered the cornerstone of the communication process, with feedback being a crucial skill for effective management. The primary objective of this article was to investigate the relationship between managers’ listening skills and feedback skills from their subordinates’ perspectives. Moreover, it explores the mediating effect of message-sending skills and the ability to deal with interference in this relationship.

This article deployed a quantitative, descriptive research design. The authors developed and distributed a self-administered questionnaire via non-probability convenience sampling, resulting in 304 useable responses.

The results of the main direct effect test (model 1) indicate that listening is positively associated with feedback. Model 2 established that message-sending skills did not directly mediate that relationship. On the other hand, the ability to deal with interference was found to mediate the relationship. Finally, model 4 showed the multi-mediating effect of message-sending skills and the ability to deal with interference in the relationship between listening and feedback.

As far as the researchers are aware, this paper is the first of its kind to show the ability to deal with interference as a mediating factor in a statistical model. Moreover, this study is the first to present a continuous intermediary role played by message-sending skills and the ability to deal with interference in the relationship between listening and feedback.

In this study, three models were empirically compared, the DeLone and McLean model, the Seddon model and the Modified Seddon model, by measuring the impact of a business intelligence system (BIS) in companies in Peru. After that, the mediators and dependent constructs were analysed to determine if they were behaving properly (a good level of variance explanation and significant relations with others constructs). The study used a sample of 104 users of the BIS, from companies in several important economic sectors, in a quasi-voluntary context and with six constructs: information quality, system quality, service quality, system dependence (system use), user satisfaction and perceived usefulness (individual impact).

To interpret the results, the authors used structural equations. The idea was to look for the best fit and explanations for the outcomes. The main difference in these models is that the DeLone and McLean model considers system dependence (system use) as a part of information system success, but in the Seddon model, it is a consequence of it.

The Seddon model seems to show the best fit and explanation for the outcomes. After that, a review of the system use construct was realised, because of its limited variance explained and the few significant relations with other constructs, to improve its explanation power in future research.

It is estimated that the sample includes more than 15 per cent of all the companies that use a BISs in Peru, so the size of the sample is adequate, but it is not entirely random and therefore limits the generalizability of outcomes. Besides that, a sample size that is bigger could be better for the sake of making a more detailed analysis, permitting the use of some items with less power, or the use of another statistical procedure for structural equations such as the Asymptotical Distribution Free, permitting a more detailed analysis (Hair et al., 2006).

Business intelligence (BI), one of the most important components of information systems (IS), is playing a very relevant role in business in this time of high competition, high amounts of data and new technology. Currently, companies feel pressured to respond quickly to change and complicated conditions in the market, needing to make the correct tactical, operational and strategic decisions (Chugh and Grandhi, 2013). BI is one of the most important drivers of the decade (Gartner, 2013). Big companies of IS are creating special units specialised in BI, helping companies become more efficient and effective in daily operations.

The purpose of this paper is to discuss the development and assessment of learning support environments for academic writing that utilize ICT, such as e-learning and online tutoring, in Japanese higher education. First, the authors introduce the design of an e-learning writing program for the Japanese language and assess whether the program is an effective learning support tool for undergraduates. Second, the authors analyze and assess online tutoring support for academic writing and clarify the merits and disadvantages of online and offline tutoring at writing centers, then suggest instructional strategies by analyzing the writing tutoring process.

The authors adopted e-learning goals to assess its effectiveness. The authors asked the participants questions they could answer from five-point scales, conducted a paired t-test, and included a free description-type questionnaire. Then, to assess online tutoring, the 12 students took pre- and post-test questionnaires, after which the authors conducted a Wilcoxon signed rank test. In addition, the authors carried out a Kruskal–Wallis rank sum test in order to confirm differences in satisfaction level and the effectiveness of face-to-face tutoring and online tutoring.

By analyzing the pre- and post-test results, the t-test confirmed that the students found the e-learning system to be effective for nurturing academic literacy. This means the system is appropriate as a support tool for nurturing academic writing, especially writing knowledge and rules, and university must provide a comprehensive learning support environment including e-learning. Next, the authors found no statistically significant difference between face-to-face and online tutoring, although some problems with the writing process remained. So online tutoring has opportunity to promote autonomous learning. The research results make it clear that because of writing centers’ potential and their effectiveness in utilizing ICT tools.

Research findings about academic writing are to improve the tutoring process and writing strategies, such as the use of ICT for academic writing support like e-learning, online tutoring, do not exist. To provide learning opportunity to learners and promote autonomous learning, e-learning and online tutoring are important. For the reasons noted above, it is necessary to provide an alternative writing support environment to students in Japan. Therefore, the authors report on and assess the development of learning support environments for e-learning programs and online tutoring for academic writing at the undergraduate level in Japan.

Skills form an integral part of an organization for its efficient functioning. This research study investigates mechanisms to actively persuade employees and organizations to change their attitudes and perspectives towards skills through the design and implementation of a skill-based system. The aim of the project is to know if we can create a skill-focused climate in a software organization through a software system proposed by the researcher and if such a system will help in utilizing in-house employees for new opportunities rather than hiring new employees. Feedback was collected on the proposed skill-based system from software professionals and human resource managers through an online survey. Findings reveal that the proposed skill-based system will create a skill-focused climate in a software organization and also help in better utilization of internal employees for new skill requirements rather than directly hiring external employees.

The construction industry’s daily processes demand heavy data usage and communication between project participants to meet client requirements. Thus, the application of information technology in project implementation has been increasing in the construction sector (CS) lately. However, the same cannot be seen in public sectors responsible for implementing government projects in South Africa. This study aimed to investigate the causes and effects of the underutilisation of information communication technology (ICT) in the building section of a public sector in a municipality in South Africa.

A qualitative approach was adopted for the study, using a public sector in one of the municipalities as a case study. Face-to-face interviews were conducted among the building unit workers, using unstructured interview questions. The data collected were analysed using the ATLAS.ti software.

The findings indicate a lack of understanding of existing and newly available ICT software and hardware technology among staff within the building technology due to lack of digitalisation in construction projects implementation, inadequate system upgrades, lack of adequate ICT resources, lack of financial resources for internet and software application subscriptions and lack of ICT training leading. The issues mentioned above have led to the outsourcing of projects professionals, slow pace of electronic emails, untrained professionals, usage of different and unlicensed software, resulting in the underutilisation of ICT within the whole building section. This change also adversely affects all officials, especially the junior officials who have graduated using the most recent ICT technology during their studies.

The building department of only one public sector was used for the study; therefore, the findings may not be generalisable. The case study public sector’s name is withheld for confidentiality purposes.

Adequate change management and continuous development, combined with the allocation of proper resources, would be necessary for all staff members. Enormous investments had to be made in the ICT equipment by providing a sufficient budget in the building section of the public sectors. The building section within public sectors should provide change management to all aged skills staff by attending seminars to learn new ICT technology applied within its work environment.

The study established the causes of the underutilisation of ICT in the CS, especially in the public work departments and municipalities, and how this contributes to service delivery.