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The impact of blockchain technology on financial transparency: A study of SMEs in emerging economies
Abstract
With the rapid advancement of blockchain technology, SMEs face an opportunity to leverage decentralized ledger systems to address longstanding challenges related to financial transparency. This study aims to assess the implications of blockchain adoption for SMEs operating in the Jordanian context, focusing on its potential to improve accountability, trust, and efficiency in financial operations. Drawing on quantitative research methods, this paper examines the current state of financial transparency using a structural equation modeling approach of 215 surveys. The findings indicated that there is a positive impact of block-chain technology on enhancing financial transparency. The findings of this research contribute to both academic understanding and practical implications for policymakers, regulators, and SMEs in Jordan seeking to enhance financial transparency through blockchain technology. By shedding light on the positive impact of blockchain on financial transparency in the Jordanian SME sector, this paper aims to inform strategic decision-making and stimulate further research in this emerging field. Ultimately, it underscores the transformative potential of block-chain technology in promoting accountability, trust, and eco-nomic development among SMEs in Jordan and beyond.
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This paper studies the relationship between risk propensity, education and financial literacy. The results of the empirical investigation confirm the importance of the key explanatory variables of education and financial competence. Since they are both included in the model, the different roles of each are singled out. In particular, while education turns out to be a factor contributing to raising risk tolerance, financial literacy tends to reduce risk propensity. Risk attitude is evaluated by self-reported assessment and modeled through cumulative logit models. In order to handle anomalous data, M estimators with a bounded influence function are considered.
The complexity and interconnection within the financial ecosystem demand innovative solutions to improve transparency, security, and efficiency in financial reporting and liquidity management, while also reducing accounting fraud. This paper presents Blockchain Financial Statements (BFS), an innovative accounting system designed to address accounting fraud, reduce data manipulation, and misrepresentation of company financial claims, by enhancing availability of the real-time and tamper-proof accounting data, underpinned by a verifiable approach to financial transactions and reporting. The primary goal of this research is to design, develop, and validate a blockchain-based accounting prototype—the BFS system—that can automate transformation of transactional data, generated by traditional business activity into comprehensive financial statements. Incorporating a Design Science Research Methodology with Domain-Driven Design, this study constructs a BFS artefact that harmonises accounting standards with blockchain technology and business orchestration. The resulting Java implementation of the BFS system demonstrates successful integration of blockchain technology into accounting practices, showing potential in real-time validation of transactions, immutable record-keeping, and enhancement of transparency and efficiency of financial reporting. The BFS framework and implementation signify an advancement in the application of blockchain technology in accounting. It offers a functional solution that enhances transparency, accuracy, and efficiency of financial transactions between banks and businesses. This research underlines the necessity for further exploration into blockchain’s potential within accounting systems, suggesting a promising direction for future innovations in tamper-evident financial reporting and liquidity management.
Advanced risk management solutions are essential for mitigating credit risk in financial operations, particularly in today's volatile economic environment. This Review explores the innovative approaches and technologies being utilized to enhance credit risk management and safeguard financial institutions against potential losses. Credit risk, the possibility that a borrower will default on their obligations, poses a significant threat to financial stability. Traditional methods of assessing and managing credit risk, such as credit scoring and historical data analysis, are no longer sufficient to address the complexities of modern financial markets. Advanced risk management solutions offer more robust and dynamic tools for identifying, assessing, and mitigating credit risk. One of the key advancements in this field is the integration of big data and machine learning algorithms. By analyzing vast amounts of data from diverse sources, financial institutions can gain deeper insights into borrower behavior, market trends, and economic indicators. Machine learning models can predict default probabilities with greater accuracy, allowing for proactive risk mitigation strategies. Additionally, real-time risk monitoring systems have become increasingly prevalent. These systems provide continuous oversight of credit portfolios, enabling financial institutions to detect early warning signs of potential defaults and take timely action. Advanced analytics and visualization tools facilitate the identification of emerging risks and the implementation of targeted interventions. Another crucial component of advanced risk management solutions is the use of stress testing and scenario analysis. These techniques simulate various economic conditions and assess the impact on credit portfolios, helping financial institutions prepare for adverse scenarios and develop contingency plans. Furthermore, blockchain technology is emerging as a promising tool for enhancing transparency and reducing fraud in credit transactions. By providing a secure and immutable record of credit histories and transactions, blockchain can improve trust and reliability in credit assessments. In conclusion, advanced risk management solutions are transforming the way financial institutions mitigate credit risk. By leveraging big data, machine learning, real-time monitoring, stress testing, and blockchain technology, financial institutions can achieve more accurate risk assessments and implement more effective risk mitigation strategies. These innovations not only enhance the stability and resilience of financial operations but also contribute to a more secure and trustworthy financial system.
The growing significance of Artificial Intelligence (AI) across different fields highlights the essential role of user acceptance, as the success of this technology largely depends on its adoption and practical use by individuals. This research aims to examine how perceived cybersecurity, novelty value, and perceived trust affect students' willingness to accept AI in educational settings. The study's theoretical basis is the AI Device Use Acceptance (AIDUA) model. Using structural equation modeling, the study tested hypothesized relationships using data from 526 students at Jordanian universities. The results showed that social influence is positively associated with performance expectancy, while perceived cybersecurity is positively related to both performance and effort expectancy. Novelty value is positively associated with performance expectancy but a negative one with effort expectancy. Additionally, effort and performance expectancy significantly influence perceived trust and the willingness to accept AI. Moreover, perceived trust has a notable positive effect on the willingness to accept AI in education. These findings provide valuable guidance for the creation and improvement of AI-driven educational systems in universities, contributing to the broader understanding of AI technology acceptance in the educational field.
In this digital age, fraudulent practices are among the most challenging that organizations must be aware of due to the increasing use of online transactions. This also applies to the banking sector whose business has become more complex with the recent developments in information and communication technology, which has changed the nature of bank fraud requiring advanced prevention measures. From this perspective, this paper aims to determine how cybersecurity affects fraud prevention for Jordanian commercial banks. A five-dimensional NIST cybersecurity framework was used. The research data was collected from 173 information technology managers in commercial banks listed on the Amman Stock Exchange. Structural equation modeling (SEM) was applied to investigate research hypotheses. The results of the research demonstrated the significant impact of cybersecurity in fraud prevention, especially detect function which had the largest impact among the dimensions of cybersecurity. Therefore, a set of recommendations were formulated for policymakers in Jordanian commercial banks, the most important of which is the adoption of multi-factor authentication (MFA) approaches for customer accounts, employee access, and biometric systems that add an additional layer of protection and make access to sensitive information to unauthorized individuals more difficult.
Blockchain is undoubtedly considered one of the most innovative technologies in financial services from the past decade. Interests in blockchain technology continue to grow on a daily basis, while many promising blockchain-enabled applications and services continue to draw financial interest in the industrial sector and the broader financial services communities. Blockchain technology has the potential to streamline lending services and banking, decrease counterparty risk, and reduce settlement times and issuance. It indeed enables authenticated documentation and anti-money laundering (AML)/Know Your Client (KYC) data, minimizing operational ventures and allowing real-time/online validation of financial documents. Furthermore, as blockchain matures, it increases the value of a diversified range of industries and institutes with a better return on investment. However, such organizations must continue to adopt rigorous approaches to enhance their financial services and regulate their policies. In this article, we discuss the current status of blockchain-enabled financial services and applications, in addition to the impacts, implications, and regulations of incorporating blockchain technology in the finance industry. We further tackle the adaptation model for blockchain technology in global banking and provide a vision for the next generation of financial services based on this emerging technology.
Lifestyle refers to a set of personal and group behaviours related to normative and semantic aspects of social life. Any coherent set of behavioural patterns derived from religious teachings that exist in life can be considered a religious lifestyle. Considering that the dominant religion in Jordan is Islam, the present study focused on the Islamic lifestyle. In addition, given that the correct relationship between couples has been compared to life-giving blood in marriage, and since the quality of marital role plays a determining role, the existence of communication skills in any of the couples can generate satisfaction and compatibility, whereas lack of awareness of these skills could cause misunderstandings and tension. Therefore, the current study aims to study the role of the Islamic lifestyle in communication skills of 250 Muslim couples of Jordan (Amman, Zarqa and Irbid) in 2022. Data were collected using questionnaires during four months, and the validity and reliability was confirmed. In addition, data analysis was performed in Statistical Package for Social Sciences (SPSS) and Linear Structural Relations (LISREL) using mean tests and structural equation modelling. According to the results, Islamic lifestyle had a positive, significant effect on the improvement of communication skills in Muslim couples in Jordan (P-value: 0.76; T-value: 7.92). Therefore, it is recommended that more attention should be paid to this issue by families, researchers and cultural authorities in the country.Contribution: Our findings revealed that Islamic lifestyle improved communication skills in Muslim couples, which demands special attention. By adhering to the Islamic lifestyle, couples can influence each other’s knowledge, emotions, education and growth, and try to have a realistic understanding of each other’s desires, needs, living environment and perceptions that each has in life issues. Furthermore, they can organise their role in the common life in appropriate ways to prevent problems and solve them in the event of problems.
The Distributed Ledger Technology (DLT) provides an infrastructure for developing decentralized applications with no central authority for registering, sharing, and synchronizing transactions on digital assets. In the last years, it has drawn high interest from the academic community, technology developers, and startups mostly by the advent of its most popular type, blockchain technology. In this paper, we provide a comprehensive overview of DLT analyzing the challenges, provided solutions or alternatives, and their usage for developing decentralized applications. We define a three-tier based architecture for DLT applications to systematically classify the technology solutions described in over 100 papers and startup initiatives. Protocol and Network Tier contains solutions for digital assets registration, transactions, data structure, and privacy and business rules implementation and the creation of peer-to-peer networks, ledger replication, and consensus-based state validation. Scalability and Interoperability Tier solutions address the scalability and interoperability issues with a focus on blockchain technology, where they manifest most often, slowing down its large-scale adoption. The paper closes with a discussion on challenges and opportunities for developing decentralized applications by providing a multi-step guideline for decentralizing the design and implementation of traditional systems.
This paper surveys the published work on how blockchain technology will impact accounting in general, but AI-enabled auditing specifically. The purpose is to investigate how blockchain technology can improve transparency and trust in accounting practice and how professionals can use blockchain data to improve decision-making, based on the qualities of immutability, append-only, shared, verified, and agreed-upon (i.e., consensus-driven) blockchain data. The multi-party validation of blockchain protocols adds real-time trusted data for the AI systems used by auditors to improve assurance and efficiency. This review summarizes four themes emerging from the literature focusing on how blockchain technology has changed record-keeping in accounting: event approach to accounting; real-time accounting; triple entry-accounting and continuous auditing. The research interprets the findings using agency theory and stakeholder theory to advance how using blockchain to mitigate information asymmetry and improve stakeholder collaborations is understood. The investigation also summarizes the challenges and clarifies organizations’ reasons to be cautious about adopting blockchain. Lastly, the study suggests that future researchers use this study in two ways that enrich blockchain literature: first, to apply the themes and answer the questions identified within this review to improve the business methods of practitioners and policymakers; and second, to encourage stakeholders such as practitioners, system designers/developers, and policymakers to collaborate in designing blockchain ecosystems that suit accounting and auditing as they transform digitally.
The financial reporting of any business entity wherever it operates is essential for the efficient management of that entity. Financial reporting in accordance with IFRS, international best practices and EU directives helps to create a more transparent business environment and enhances the credibility of other stakeholders. The financial reporting of companies in the Republic of Kosovo is important for a well-functioning market economy and provides some of the basic elements for a proper and sound financial system in Kosovo. The purpose of this research is to analyze whether the financial statements of companies in Kosovo are transparent, and each interested party can find their financial statements and other necessary information, as well as how they are prepared in accordance with IFRS/IAS requirements. Providing quality financial reporting helps users of that information to make important economic decisions. Financial information published and available to stakeholders in most cases to companies in Kosovo is considered not very reliable and not very transparent, as well as incomplete. The results of this research reflect the lack of transparency of financial information from companies in Kosovo, which is easily verified through the qualifications of the opinion of the auditor's report, clicks on the website, etc.
The first step to realise the true potential of blockchain systems is to explain the associated security risks and vulnerabilities. These risks and vulnerabilities, exploited by the threat agent to affect the valuable assets and services. In this work, we use a security risk management (SRM) domain model and develop a framework to explore two security risks – Sybil and Double-spending – that are observed and considered most concerning security risks within blockchain systems. The framework illustrates the protected assets or assets to secure, the classification of threats that the attacker can trigger using Sybil attack, the identification of threats that cause Double-spending, the vulnerabilities of identified threats, and their countermeasures. We evaluated a newly built framework by exploring Sybil and Double-spending risks in Ethereum-based healthcare applications. We also recognise the various other security and implementation challenges of blockchain that hinder the acceptance of blockchain-enabled solutions. Furthermore, we discuss the permissioned blockchain systems making an appearance in industry-level enterprises and how permissioned blockchain systems control these challenges. We conclude the paper and outline the future work that aims to build an ontology-based blockchain security reference model. The results of this work could help blockchain developers, practitioners, and other associated stakeholders to communicate about Sybil and Double-spending risks, what security countermeasures should be introduced, and what security and implementation challenges are emerging in blockchain systems.
The effort to develop the taxpayer compliance model is an effective way to understand taxpayers’ motivation in paying tax, which affects tax-compliant behavior. This study uses transparency, ethics, and trust, as factors to predict taxpayers’ compliance. Based on this background, the study aims to test the role of trust and ethics in mediating the factors of transparency and tax compliance. The respondent of this research is Individual Taxpayers running a business in the sector of trade, services, and others. Structural Equation Modelling-Partial Least Square (SEM-PLS) is used to analyze data. Based on empirical data collected from a survey of 113 individual taxpayers in Surabaya, the result shows that transparency and ethics are factors that partially affect tax compliance. The result of the mediating effect also demonstrates that ethics and trust are capable of affecting the role of transparency to increase tax compliance. Taxpayers’ trust and ethical behavior will increase along with the government’s ability to create transparency while governing the tax system and government’s finance, which in return will influence taxpayer’s compliance.
Keywords: Transparency, Ethics, Trust, Tax Compliance
Upaya untuk mengembangkan model kepatuhan pajak menjadi cara efektif dalam memahami motivasi wajib pajak dalam membayar pajak yang berdampak pada perilaku kepatuhan pajak. Penelitian ini menggunakan faktor transparansi, etika, dan kepercayaan untuk memprediksi perilaku kepatuhan wajib pajak. Berdasarkan latar belakang di atas, penelitian ini bertujuan untuk menguji peran kepercayaan dan etika dalam memediasi faktor transparansi terhadap kepatuhan pajak. Responden penelitian ini adalah Wajib Pajak Orang Pribadi yang menjalankan usaha pada sektor perdagangan, jasa, dan lainnya. Structural Equation Modelling-Partial Least Square (SEM-PLS) adalah alat yang digunakan untuk menganalisis data. Berdasarakan data empiris yang di kumpulkan melalui survei terhadap 113 wajib pajak orang pribadi di Surabaya, hasil penelitian ini menunjukkan bahwa transparansi dan etika secara parsial merupakan faktor yang mempengaruhi kepatuhan pajak. Hasil uji mediasi penelitian ini menemukan bahwa etika dan kepercayaan mampu mempengaruhi peran transparasi untuk meningkatkan kepatuhan pajak. Kepercayaan dan perilaku etis wajib pajak akan meningkat seiring dengan kemampuan pemerintah menciptakan transparansi dalam tata kelola sistem perpajakan dan keuangan pemerintah yang kemudian berdampak pada kepatuhan wajib pajak.
Kata Kunci: Transparansi, Etika, Kepercayaan, Kepatuhan Pajak
In the evolving landscape of AI regulation, it is crucial for companies to conduct impact assessments and document their compliance through comprehensive reports. However, current reports lack grounding in regulations and often focus on specific aspects like privacy in relation to AI systems, without addressing the real-world uses of these systems. Moreover, there is no systematic effort to design and evaluate these reports with both AI practitioners and AI compliance experts. To address this gap, we conducted an iterative co-design process with 14 AI practitioners and 6 AI compliance experts and proposed a template for impact assessment reports grounded in the EU AI Act, NIST's AI Risk Management Framework, and ISO 42001 AI Management System. We evaluated the template by producing an impact assessment report for an AI-based meeting companion at a major tech company. A user study with 8 AI practitioners from the same company and 5 AI compliance experts from industry and academia revealed that our template effectively provides necessary information for impact assessments and documents the broad impacts of AI systems. Participants envisioned using the template not only at the pre-deployment stage for compliance but also as a tool to guide the design stage of AI uses.
The study aims to determine the dimensions of electronic customers’ relationship management E-CRM in Jordanian insurance companies. Three major determinants were detected, customer-related, e-service and website-focused, those three determinants were refined out of 128 determinants which again filtered to 28 determinants. The sample size of 60 customers was selected for a pilot test to ensure that the initial scale is reliable. The second questionnaires, based on 28 determinants, were distributed for 300 respondents, these customers are randomly selected; 283 questionnaires were returned with a response rate of 94%. SPSSAMOS® and G*power software’s were conducted to measure the generation, refinement and validation of determinant. The results indicated that E-CRM could be determined using three key constructs related to customers, electronic service, and website focused.
This research explores the impact of talent management on corporate entrepreneurship in emerging markets, with Jordan as an example. The empirical research data was collected from 454 managers in entrepreneurial organizations in various sectors of the Jordanian economy with an 86.97% response rate of the total distributor. The research applied structural equation modeling as a statistical approach to analysing the primary research data. The results that talent management practices have been shown to have a significant impact on corporate entrepreneurship. Therefore, a set of recommendations were provided to managers of entrepreneurial organizations.
Financial Technology (FinTech) has expanded beyond simple mobile banking to online money transfers, crowdfunding, and managing individual investments. This reinforces the importance of ensuring security and privacy in FinTech, e.g., using Blockchain (hereafter referred to as Blockchain-based FinTech applications). In this work, we will systematically summarize recent Blockchain-based FinTech applications. As a result of the advancement of BFinTech, several novel cyberattacks have been evolved to potentially impact BFinTech functionalities. Thus, this work highlights the open research challenges and future research directions in Blockchain-based FinTech applications.
This study aims at examining the impact of intellectual capital on achieving competitive capabilities. A qualitative method based on a questionnaire was used in this study for data collection and sample selection. Data were primarily gathered through self-reported questionnaires creating by Google Forms which were distributed to a purposive sample of senior managers via email. Structural equation modeling (SEM) was used to test hypotheses. The study results showed that the highest impact on competitive capabilities was for structural capital, followed by intellectual capital, and finally the lowest impact was for human capital. In light of the findings of the study, researchers recommend paying attention to intellectual capital by paying attention to scientific competencies and preserving them by all means, providing the appropriate atmosphere to support talents and providing opportunities for ideas that are put forward by workers and put into practice.
Healthcare networks are sophisticated systems, which are commonly comprised of medical and drug suppliers, insurance companies, third-party logistics (3PL) providers, and regulators. Effective healthcare systems should be capable of sustainably delivering high quality and accessible patient care services using data shared through the best available technologies. However, healthcare data are generally hard to comprehend, use, and share since they are also inaccessible, non-standardized, and disseminated throughout the network. Blockchain may be employed to alleviate the impact of these challenges. However, only a few blockchain platforms (BP) have reached the stable design and established user base needed to give a healthcare organization (HO) confidence in their implementation. Each digital transformation project employing blockchain faces the challenge of picking a BP suitable to the requirements of a HO. While some research has been conducted to choose an appropriate BP, quantitative studies on specific industries, including healthcare, are currently insufficient. This investigation provides a case addressing the selection of the most feasible BP for a healthcare group. To this end, we propose a new multi-criteria decision-making (MCDM) framework that integrates the extent analysis-based rough Analytic Hierarchy Process (RAHP-E) and rough Compromise Programming (RCP). The findings of this study are validated through several analyses.
The aim of the study is to examine the impact of online consumer reviews on purchasing intention through product mental image. The primary sources represented by the instrument were distributed to the study population consisting of consumers of cosmetics in Jordan. Recently, the phenomenon of selling cosmetics through Internet websites and social media platforms has spread widely in Jordan. Therefore, Google Forms was used to design the research instrument and ask consumers of these products to respond to it by publishing it on the official websites of the sellers and with their approval. Structural equation modeling (CB-SEM) technique using the AMOS software was used to test the study hypotheses. The study results show that product mental image mediates the relationship between online consumer review and purchasing intention. Based on the results of the study, the researchers provided recommendations.
Purpose
The present study aims to examine the relationship between corporate governance factors and financial reporting transparency pre and post of ISIS.
Design/methodology/approach
A multivariate regression model was used to test the hypotheses for this purpose. The research hypotheses were tested on a sample of 35 companies listed on the Iraqi Stock Exchange from 2012 to 2018 using a multivariate regression model based on panel data technique.
Findings
The results indicate a negative and significant correlation between the board independence, audit committee independence, management team stability and remuneration of the board of directors and financial reporting transparency. In contrast, there is a positive and significant correlation between the board expertise, audit committee expertise and managerial ownership, with financial reporting transparency. Moreover, ISIS has had a direct and significant impact on the correlation between the board of directors’ independence and remuneration with financial reporting transparency. The present study also tested research models using additional methods (such as feasible generalised least squares, ordinary least squares, random effects and T + 1) to obtain better results. The results of these different methods were entirely in line with the main results of the research.
Originality/value
The political and economic instability resulting from the entry of ISIS into Iraq has created severe problems for society’s economic, political, security and performance dimensions. Macroeconomic uncertainty driven by terrorist activities can negatively affect managers’ perceptions of firms’ future performance and result in poor judgments and estimations, significantly impacting business units' financial reporting transparency. Because no study has examined the relationship between corporate governance and financial reporting transparency on the Iraq stock exchange before and after the presence of ISIS, this study examines such a relationship. Although the economic and political situation in Iraq may not be identical to that in other nations, much of the experience in Iraq is anticipated to apply to other countries in the region.
Blockchain technology can benefit Internet of Things (IoT) in terms of message exchange, access control and management, however, existing blockchain consensus protocols cannot provide sufficient performance without compromising security and fairness. This paper proposes a round-based two-stage blockchain consensus protocol called Proof-of-Transactions (PoT) for a variety of requirements such as performance and security of large-scale IoT. In the first stage of each round, all nodes pre-construct new blocks and exchange information about the number of valid transactions contained in each other’s blocks. The block containing most valid transactions is broadcasted in the second stage and examined by all nodes of the cluster before being received as the new block in the global blockchain ledger. The consensus reaching of a new block requires only two rounds of message exchange process. Theoretical analysis and experimental results verify the feasibility and superiority of the proposed protocol.
U radu se sažeto objašnjava tehnika blockchaina i daje pregled temeljne moralne problematike vezane za njenu tehničku primjenu te postojeću i moguću društvenu ulogu. Tijekom istraživanja, etika vrlina pokazala se kao najkompatibilnija za razumijevanje i opisivanje tehničkog fundamenta blockchaina i razmjera njegove primjene.
A blockchain is a distributed network, which can be used as a digital ledger as well as a mechanism that enables the secure transfer of assets without a central authority. Like the Internet is a technology that facilitates the digital flow of information, blockchain is a technology that facilitates the digital exchange of units of value. Anything from currencies to land titles to votes can be tokenized, stored, and exchanged on a blockchain network. In addition to the secure transfer of value, blockchain technology provides a permanent record of transactions and a single version of the truth called a network state, which is fully transparent in real-time for the benefit of all participants. In this chapter, we briefly describe the overview of blockchain and their characteristics that defines a blockchain is a prominent technology.
A blockchain is a decentralised linked data structure that is characterised by its inherent resistance to data modification, but it is deficient in search queries primarily due to its inferior data formatting. A distributed database is also a decentralised data structure which features quick query processing and well-designed data formatting but suffers from data reliability. In this work, we showcase CHAINSQL, an open-source system developed by integrating the blockchain with the database, i.e. we present a blockchain database application platform that has the decentralised, distributed and audibility features of the blockchain and quick query processing and well-designed data structure of the distributed databases. CHAINSQL features a tamper-resistant and consistent multi-active database, a reliable and cost effective data-level disaster recovery backup and an auditable transaction log mechanism. The system is presented as an operational multi-active database along with the data-level disaster recovery backup and audibility features. A comprehensive experimental evaluation is performed to demonstrate the effectiveness of the system.
Corporate Governance Guidelines: How to Improve Disclosure and Promote Better Corporate Governance in Public Companies
- J O'hare
O'Hare, J. (2021). Corporate Governance Guidelines: How to Improve Disclosure and Promote Better Corporate Governance
in Public Companies. Fla. St. UL Rev., 49, 257.
Significance of blockchain technologies in industry
- R L Patibandla
- L N Vejendla
Patibandla, R. L., & Vejendla, L. N. (2022). Significance of blockchain technologies in industry. Blockchain Security in Cloud
Computing, 19-31.
Defining Transparency: A Functional Approach: Eine Funktionsherangehensweise. JeDEM-eJournal of eDemocracy and Open Government
- R C Romero
Romero, R. C. (2023). Defining Transparency: A Functional Approach: Eine Funktionsherangehensweise. JeDEM-eJournal
of eDemocracy and Open Government, 15(1), 219-242.