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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.

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.

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.

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.

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.

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.

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.

To assess which partnerships were most critical during the recovery planning process following Hurricanes Maria and Irma. We discuss the roles and impact of different types of partners, barriers and facilitators to partnerships and lessons in collaboration during the development of the economic and disaster recovery plan for Puerto Rico.

The Homeland Security Operational Analysis Center (HSOAC) was tasked with assisting the Puerto Rican government with an assessment of damages from Hurricanes Maria and Irma and the development of the Recovery Plan. During the process, a small team compiled and coded a database of meetings with non-HSOAC partners. The team was divided into sector teams that mirrored FEMA’s Recovery Support Functions. Each sector completed two surveys identifying high impact partners and their roles and contributions, as well as barriers and facilitators to partnerships.

A total of 1,382 engagements were recorded across all sectors over seven months. The most frequently identified high impact partners were federal and Puerto Rican governmental organizations partners. NGOs and nonprofits were noted as key partners in obtaining community perspective. Sector teams cited a lack of trust and difficulty identifying partners as barriers to partner engagement. Given the expedited nature of disaster response, establishing partnerships before disasters occur may help facilitate community input. Early networking, increased transparency and defining roles and responsibilities may increase trust and effectiveness among partnerships.

To our knowledge, this is one of the few studies that quantifies and illustrates the partnerships formed and their contributions during recovery planning, and lessons learned.

This paper aims to design a hybrid model of knowledge-based performance management system (KBPMS) for facilitating Lean Six-Sigma (L6s) application to increase contractor productivity without compromising human safety in Indonesian upstream oil field operations that manage ageing and life extension (ALE) facilities.

The research design applies a pragmatic paradigm by employing action research strategy with qualitative-quantitative methodology involving 385 of 1,533 workers. The KBPMS-L6s conceptual framework is developed and enriched with the Analytical Hierarchy Process (AHP) to prioritize fit-for-purpose Key Performance Indicators. The application of L6s with Human Performance Modes analysis is used to provide a statistical baseline approach for pre-assessment of the contractor’s organizational capabilities. A comprehensive literature review is given for the main pillars of the contextual framework.

The KBPMS-L6s concept has given an improved hierarchy for strategic and operational levels to achieve a performance benchmark to manage ALE facilities in Indonesian upstream oil field operations. To increase quality management practices in managing ALE facilities, the L6s application requires an assessment of the organizational capability of contractors and an analysis of Human Performance Modes (HPM) to identify levels of construction workers’ productivity based on human competency and safety awareness that have never been done in this field.

The action research will only focus on the contractors’ productivity and safety performances that are managed by infrastructure maintenance programs for managing integrity of ALE facilities in Indonesian upstream of oil field operations. Future research could go toward validating this approach in other sectors.

This paper discusses the implications of developing the hybrid KBPMS- L6s enriched with AHP methodology and the application of HPM analysis to achieve a 14% reduction in inefficient working time, a 28% reduction in supervision costs, a 15% reduction in schedule completion delays, and a 78% reduction in safety incident rates of Total Recordable Incident Rate (TRIR), Days Away Restricted or Job Transfer (DART) and Motor Vehicle Crash (MVC), as evidence of achieving fit-for-purpose KPIs with safer, better, faster, and at lower costs.

This paper does not discuss social implications

This paper successfully demonstrates a novel use of Knowledge-Based system with the integration AHP and HPM analysis to develop a hybrid KBPMS-L6s concept that successfully increases contractor productivity without compromising human safety performance while implementing ALE facility infrastructure maintenance program in upstream oil field operations.