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Factors affecting digital accounting in MSMEs using second-order confirmatory factors analysis method
Abstract
The application of digital accounting can increase accessibility to business information, and this allows stakeholders to make better decisions, thereby creating a sustainable business. There are still many MSME actors who do not realize that well-organized financial records and bookkeeping are important. When micro business actors develop and must be managed professionally, business actors are ready with the modern management concept. This study aims to analyze the influencing factors of the implementation of accounting digitization for MSMEs in Kerinci Regency. Using a quantitative approach with secondary data, this study involved a sample of 100 MSMEs in Kerinci Regency. Sampling was carried out by the purposive sampling method, and data analysis was conducted using the AMOS program. The findings of the study show that technology, internal organizations, regulations, and economic situations have a positive influence on the application of digital accounting to MSMEs in Kerinci Regency. These findings emphasize the importance of these factors in driving the growth and sustainability of MSMEs in Kerinci City and provide valuable insights for future policies and practices. This research also provides important insights for policymakers and MSMEs actors in designing strategies to optimize.
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Digital financial literacy (DFL) is a game changer in a digital environment. This study examines the impact of DFL on saving behavior among rural small and medium enterprise (SME) entrepreneurs in a developing country. It also explores the effect of government regulations awareness on the association between current and future saving behavior. The study examined rural SME entrepreneurs in Uganda who engaged in financial transactions through mobile phones and retail financial agents. The study employed purposive and snowball sampling procedures to identify rural SME entrepreneurs. Data from 215 rural SMEs entrepreneurs was obtained and analyzed using structural equation modelling and Hayes PROCESS macro. The results indicated that knowledge of digital financial services and products, digital financial risks and control, and consumer rights and reporting procedures significantly impact SME entrepreneurs’ current saving behavior. The current saving behavior has a significant positive impact on future saving foresight. Government regulations awareness significantly impacts the indirect path of DFL on future saving foresight via current saving. This study provides insights for academicians, policymakers, owners of rural SMEs, policymakers, and financial institutions’ top and middle-level managers interested in improving the financial situation of rural SMEs in developing countries. The originality of this study is established in rural SMEs entrepreneurs' awareness of government regulations in a digital environment that moderates the association between current and future saving behavior with DFL as a primary construct.
This work aims to create and validate the digital financial knowledge scale (DFKS). Three studies were carried out, including a focus group, expert validation, pre-testing, and the application of item response theory. From these procedures, two versions of the scale were constructed and validated. An evaluation and classification methodology was proposed. Two versions for measuring digital financial knowledge are presented. The long version is composed of 40 items and the short version has 26 items. Applying the proposed methodology, it is possible to classify the level of digital financial knowledge as low, intermediate, or high. The DFKS can be useful for both financial system agents and governments and researchers, who can use it in different contexts. In the banking sector, identifying the level of digital financial knowledge can reduce risks, as losses suffered by clients due to an uninformed adoption of digital banking services break the relationship of trust and can lead to lower financial inclusion.
Expanding digital financial services (DFS) such as mobile money has become a key policy intervention for many developing and emerging countries as they seek to fast-track financial and economic inclusion. To date, adults in these markets have had more mobile money accounts than traditional bank accounts. Numerous studies have used binary approaches to understand the factors explaining DFS adoption. However, there is a dearth of studies, that investigate the time to DFS adoption and factors that predict time to adoption. To close this gap, this study used a time-to-event analysis approach to estimate the time to DFS adoption and investigate the factors that explain the variation in time to adoption. Using a sample of 1800 survey respondents from Zimbabwe, the study found that it took 4.4 and 8.5 years, respectively, for urban and rural residents to adopt DFS. Overall, the findings show that individuals who are significantly more likely to adopt DFS faster are those residing in urban areas, near mobile money agents, banked, with high levels of education and financial literacy, middle-aged, belonging to social groups, and self-employed. In addition, an expansionary macroeconomic environment was associated with greater DFS adoption intensities. The findings also show that gender and income level do not predict the time to DFS adoption in the studied market. This study provides policy and practitioner recommendations for possible actions to accelerate the adoption of DFS.
Accounting has recently experienced dynamic changes both in terms of knowledge, profession, and other aspects. In the current era of digital transformation, accounting science is developing rapidly and is required to continue to adapt. The scope of research related to digital accounting can be expanded to evaluate and develop digital accounting, both for business and non-business entities. This research aims to determine the extent of the development of publications related to digital accounting and to determine the determinant factors that encourage the formation of digital accounting topics. This research used a quantitative descriptive method with a bibliometric approach using the VOSviewer tool, and then continued with a quantitative approach using exploratory factor analysis (EFA). Secondary data published in Scopus-indexed scientific journals were used, and primary data were obtained from the results of questionnaires distributed to 100 respondents. The results of the research indicated that subjects related to digital accounting were divided into 3 clusters consisting of 30 factors. From these results, exploratory factor analysis (EFA) was then carried out to produce 8 factors that emerged from the reduction process of 30 factors related to digital accounting. This research reveals emerging trends through analysis of keywords and subjects frequently used by researchers. It also contributes to the progress of science and technology. For future research, this research can be used as a reference, evaluation, and development of knowledge on previously studied research topics.
The advancements in information and communication technology, particularly social media, have globally reshaped the business landscape. SMEs are expected to leverage these technologies to expand their markets, enhance operational efficiency, and strengthen customer relationships. This research aims to identify the critical role of industry-academia partnerships in supporting the transformation of social media and information technology in SMEs. The study employs a qualitative approach with a literature review method. Data for this research are sourced from scholarly articles indexed by Google Scholar from 2013 to 2024. The findings indicate that the transformation brought by social media and information technology has profoundly changed how SMEs operate. Through the adoption of social media platforms like Facebook and Instagram, as well as e-commerce technologies, SMEs can extend their market reach, reinforce brand identity, and enhance direct interaction with potential customers at minimal costs. Information technology also supports efficiency in inventory management, order processing, and market analysis. Despite challenges such as technological skill gaps, partnerships among industry, academia, and government are crucial in enabling SMEs to optimally utilize these technologies.
The financial inclusion of women has become an important issue for the academic community and policymakers as it is one of the crucial factors for the development of women’s entrepreneurship. This study examines the impact of socio-demographic factors on women's financial inclusion in the Western Balkans (Albania, Bosnia and Herzegovina, Croatia, North Macedonia and Serbia). The data from the Global Findex Database 2021 were used. Financial inclusion is measured by the financial inclusion index modified by the inclusion of digital payments variables. The sample consisted of 2,683 women from the Western Balkans region. Multiple linear regression was used to examine the influence of age, education, employment status and income on financial inclusion. The results indicate that education, employment status and income have a positive influence on women's financial inclusion. However, an inverted U-shaped relationship was found between age and financial inclusion, suggesting that inclusion increases up to a certain point and then decreases.
Introduction: The rapid development of the digital economic space in Ukraine has made digitising the accounting system a paramount issue. Ukraine’s integration trend into the European economic sphere has also contributed to this situation. Objectives: This research aims to analyse the current role of digital transformation tools in optimising the accounting system. Methods: The study employed general methods of scientific inquiry, including analysis and synthesis, induction and deduction, abstraction, concretisation, and formalisation. Results: The research established that digital accounting transformation is an obligatory optimisation stage in developing the modern business environment. The analysis considered the feasibility and potential of implementing innovative artificial intelligence capabilities in accounting while ensuring adequate security measures. It was concluded that modern digital tools offer opportunities to streamline the collection and aggregation of accounting information through specialised industry software products. The identified risks associated with implementing artificial intelligence technologies into information systems were discussed. Conclusions: The study demonstrated that intensifying the integration of digital technologies into accounting processes can increase managerial decisions’ accuracy and efficiency.
A climate change and global warming have an impact on increasing public awareness of environmental problems. Consumers are becoming more aware that their consumption habits have a direct impact on the environment and are taking on greater responsibility for environmental sustainability. Based on this phenomenon, this study’s purpose is to explore the influence of green marketing strategy, green product knowledge, green purchasing behavior toward purchasing intention and decision for green products, among non-member Tupperware consumers. The Structural Equation Modeling analysis method was used for 225 selected respondents were collected through quota sampling and accidental sampling, and submitted online using the google form which were submitted via social media and Whatsapp groups. The finding showed that green purchasing intention directly affects purchasing decision. Green marketing strategies, product knowledge and green purchasing behavior indirectly affects green purchasing decision through mediation of green purchasing intention, with green marketing strategies providing the greatest influence. These results provide information to management with insights into the contribution of green marketing strategy, consumer knowledge of green products, and consumer purchasing behavior in increasing the intention and the decision to buy green products, and encourages stakeholders to improve the green marketing strategy through pro-environment product innovation and promotion to increase the consumers’ intent for buy green product
This study presents a sustainable digital transformation framework to integrate sustainable practices into digital transformation initiatives within Small and Medium Enterprises (SMEs). The methodology includes a literature review, a framework creation, and a case study with passive participation. The framework was structured to help industries implement responsible digitalization initiatives in five key stages: setting objectives, fostering stakeholder-focused engagement, defining sustainable objectives and dimensions, creating a sustainable model, and executing the project. Validating the proposal in the context of an SME allowed us to discern the tangible benefits of sustainability practices for the organization, further reinforcing the relevance and applicability of the framework. In conclusion, this research offers valuable information for SMEs considering starting a sustainable digitalization process.
Ensuring access to and usage of formal financial services through digital devices can be referred to as “digital financial inclusion” (DFI). In recent years, there has been a growing trend in the use of financial services, including money transfers through mobile phones. This study applies mobile phone subscriptions as a proxy to measure the degree of DFI and explores the individual effects of DFI and remittances and their interaction effects on poverty conditions in developing countries. Using panel data from 2000 to 2020 for 123 countries and employing the dynamic generalized method of moments estimation, the results reveal that DFI and remittance inflows help ameliorate poverty in developing countries. Furthermore, we find that the coefficient of the interaction term between DFI and remittances is statistically significant and positive, suggesting that the impact of DFI on poverty alleviation could weaken as remittance inflows increase in the remittance-receiving country and vice versa.
Innovation is the solution that allows digital transformation to be implemented in many industrial sectors. With digital innovation, companies can move more freely in achieving sustainability performance, because digitalization is a cross-border discipline. Empirical studies that directly link digital innovation, sustainability and accounting are still very limited. To fill this gap, this study aims to examine the role of green accounting in the influence of human capacity building, digital innovation, and sustainability strategy on sustainability performance. This study employs quantitative content analysis on the annual reports and sustainability in the industrial sector listed on the IDX 2021–2022, comprising a total of 792 observational data using the PLS. The research results indicate that an increase of 32 % in human capacity building, 14 % in digital innovation and 12 % in sustainability strategy has a significant impact on sustainability performance. Another finding shows the results that green accounting is only able to strengthen the influence of digital innovation on sustainability performance and the rest weakens and does not even have a role as a moderating variable. The implications of this study are theoretically the development of new measures of digital innovation for the industrial sector. The practical implications suggest that to enhance sustainability performance, digital innovation is needed, starting from a pervasive digital culture extending to various aspects, including digital products, services & solution, digital supply chains, and digital accounting. The implications of implementing green accounting for industries indicate a 6.9 percent increase in the influence of digital innovation on sustainability performance
The study aims to identify the determinants of digital financial inclusion (DFI) and its role in micro enterprises’ ease of doing business. The study is based on the World Bank’s Enterprises Survey of Micro Firms (ESM) 2022 data of 998 micro-enterprises. The variables that measure access and use of digital finance are extracted from the data. Two sets of independent variables, namely digital resource capability and firms and owners’ characteristics, are taken as explanatory variables of digital financial inclusion. Analysis of variance (ANOVA) has been applied to analyze the difference in perceived business obstacles across the micro-enterprises with and without access and use of digital finance. Further, a logistic regression model is developed to analyze the determinants of DFI. The findings of the study reveal that digital financial inclusion helps to face obstacles in business regulation and handle market externalities. Further, estimates of both the logistic regression model and marginal effects suggest that access to the internet, education, and owner experience are instrumental in digital financial inclusion among micro-enterprises. This study may be helpful for various stakeholders, such as the government, promoters of entrepreneurship, banks, and international organizations working in digital financial inclusion. The originality of the study lies in exploring the determinants of DFI among micro-enterprises, which are still unexplored in the case of India using extensive and specific micro enterprise’s data collected by the World Bank.
As one of the most crucial domains within the digital economy, digital finance has garnered significant attention due to its impact on firms. This study empirically examines the influence of digital finance on inefficient investment, using a sample of Chinese non-financial firms from 2011 to 2019. Results show that digital finance effectively mitigates firm inefficient investment, with a more pronounced effect observed in non-state firms and those operating in regions with higher levels of institutional development. Mechanism analysis demonstrates that digital finance mitigates inefficient investment through resource and governance effects. Further analysis shows that the breadth of coverage, use depth, and digital support services of digital finance all contribute to reducing inefficient investment. Moreover, digital finance enhances the willingness and ability of firms to invest and improves their overall investment levels. These results provide evidence for the positive impact of digital finance in mitigating inefficient investment.
This research aims to design and implement participatory empowerment programs for former migrant workers, with a focus on non-formal socio-economic initiatives. Utilizing the Participatory Learning and Action (PLA) method in Cilacap Regency, Central Java Province, Indonesia, the study collected data through observations, dialogues, and Participatory Decision-Making (PDM). Purposive sampling involved selecting subjects from the village government, community leaders, and former women migrant workers belonging to entrepreneurial groups. The participatory analysis approach was used to identify, categorize, and prioritize essential and strategic initiatives. The research findings led to the development of non-formal education programs for former women migrant workers, aimed at fostering creativity and innovation in entrepreneurship, administrative management, digital accounting, product quality improvement, product innovation, labeling and packaging, and promotion management with digital marketing. Collaborative efforts between village and district governments, academics, and the community of former women migrant workers were emphasized in planning and implementing these creative socio-economic non-formal education programs. The programs were tailored to address the unique problems, needs, and local resources of the community of former women migrant workers, providing them with the knowledge, motivation, and skills to independently operate economic ventures and improve the well-being of their families. Received: 1 September 2023 / Accepted: 26 November 2023 / Published: 5 January 2024
This research aims to investigate the factors that determine the intention to continue using digital accounting systems (ICU-DAS) among small and medium-sized enterprises (SMEs). With the increasing adoption of digital technologies in accounting, it has become imperative to understand the factors that influence the decision of SMEs to continue using these systems. By examining the continuance intention, this study contributes to the existing literature on technology acceptance and provides valuable insights for SMEs and accounting professionals. The information systems success model (ISSM), the technology acceptance model (TAM), the expectation-confirmation model (ECM), and a model that combines ISSM, TAM, and ECM were all used and compared in this study to look into the factors that affect ICU-DAS. The research methodology involves a quantitative approach utilising a survey questionnaire distributed among SMEs that implement digital accounting systems. The survey is designed to gather data on the key determinants of continuance intention, including system quality (SQ), information quality (IQ), perceived usefulness (PU), perceived ease of use (PEU), satisfaction (S), and confirmation (CON). The collected data were analysed via structural equation modelling (SEM). The findings revealed that the synthesised model had higher explanatory power than ISSM, TAM, and ECM. The findings implied that SQ, IQ, PU, PEU, and satisfaction are significant factors in ICU-DAS. The research concluded with a set of implications and directions for future research.
It is of great importance for teachers, students, and parents, who are among the main stakeholders in education, to understand concepts such as digital parenting, digital literacy, and digital information security awareness in that we live in a digital age, and it seems that we will never go back. The purpose of this research is to examine the levels of digital parenting attitudes of preschool parents, and the levels of digital literacy and digital data security awareness of preschool teachers and parents, and then to investigate whether these variables show general relationships with change. Designed as quantitative research, this is a correlational study. We recruited a total of 410 participants from preschool teachers and preschool parents. We used a personal information form, Digital Parenting Attitude Scale, Digital Literacy Scale, and Digital Data Security Awareness Scale as data collection instruments. Our results show that preschool teachers' digital literacy and digital data security awareness levels are higher than those of preschool parents. There is evidence that there was a statistically significant difference between digital literacy and digital data security awareness. Accordingly, we recommend that teachers should cooperate with parents on digital literacy and digital data security awareness. Further, school principals should make their greatest efforts to make this cooperation sustainable. Several activities should be conducted to boost digital literacy levels of both parents and students, and thereby increasing their digital data security awareness.
This study aims to examine the effect of digital literacy, digital marketing, and word of mouth on the interest of the z generation in Islamic banks. Researchers used primary data obtained from distributing questionnaires to students and students with a total sample of 460 respondents. In this study the sample acquisition technique used a purposive sample with the criteria for respondents being in the age range of 17 years to 25 years. The research method uses a quantitative approach and PLS analysis techniques assisted by SmartPLS version 3.0. The variables in this study include exogenous variables in the form of digital literacy, financial literacy, digital marketing, brand image and word of mouth as well as exogenous variables namely interest in Islamic banks. The results of this study indicate that financial literacy, digital marketing and word of mouth have an influence significant to the interest of the z generation in Islamic banks. Meanwhile, digital literacy and brand image have no significant effect on the z generation's interest in Islamic banks. The results of this study can be used as reference material in conducting further research, especially to determine Islamic banking marketing techniques for the z generation. For further research, it is expected to develop this research by adding other variables such as religiosity, location, level of service and other factors as well as other methods of research such as further and in-depth interview techniques with respondents so that more varied information results are obtained.
The digital economy has promoted the income growth of rural residents in China, but it has also widened the income gap within rural areas. The excessive income gap will lead to the uneven distribution of social resources and the decline of efficiency, thus threatening the sustainable development of the rural economy. This study utilizes the ‘Circumstances-Efforts’ analytical framework, the skill-biased technology change theory, and data from the China Family Panel Studies (CFPS) in 2018 to examine the impact of digital literacy on income growth among rural residents and the resulting income gap within rural areas. The findings indicate that digital literacy positively contributes to the income growth of rural residents. Moreover, the mechanism analysis reveals that improved access to digital devices and more effective information play a significant role in enhancing the income of rural residents. Furthermore, the analysis of income structures demonstrates that digital literacy has a greater impact on increasing wage income and agricultural income for both high-income and low-income rural residents. However, it is important to note that digital literacy also contributes to the widening income gap within rural areas, particularly impacting high-income rural residents.
The accuracy of a study is heavily influenced by the process of sampling. The article provides an overview of the various sampling techniques used in research. These techniques can be broadly categorised into two types: probability sampling techniques and non-probability sampling techniques. Probability sampling techniques include simple random sampling, systematic random sampling, and stratified random sampling. On the other hand, non-probability sampling techniques include quota sampling, self-selection sampling, convenience sampling, snowball sampling, and purposive sampling.
This study aims to investigate the factors that influence the digitalization of accounting systems applications in Vietnamese firms. The research focuses on the impact of Top Management Teams (TMTs), innovative corporate culture, Big Data, and Information Technology (IT) Infrastructure on the adoption of accounting systems applications. A comprehensive review of relevant literature reveals that TMTs play a critical role in driving digitalization initiatives, including accounting systems applications. Additionally, an innovative corporate culture can foster the adoption of digital technologies, leading to increased efficiency and accuracy of accounting systems. Moreover, the study identifies Big Data as a crucial resource for accounting systems, while IT Infrastructure is essential for successful implementation. Employing a quantitative survey methodology, the study collects data from 285 Vietnamese companies using purposive sampling techniques. The research findings provide insights into the factors that affect the digitalization of accounting systems applications in Vietnamese firms, which is beneficial for both practical management and theoretical perspectives.
Today, with the continuous development of science and technology, the most advanced technology has been applied to the field of human activities, from production and business to monitoring and management. Technology helps people manage work more efficiently and quickly, while providing timely and reliable information. Accounting is a leading important part of the economic and financial management system, playing a great role in controlling, managing and operating the production and business activities of enterprises, especially in the financial sector. current period. That requires businesses to apply technology to the organization that performs accounting work with the aim of creating an effective accounting information system. Such system must be reasonable, rigorous, provide truthful, timely and reliable information with the most advanced processing techniques. That not only contributes to increasing competitiveness but also improves operational efficiency in enterprises. This is an inevitable development trend and is consistent with the renovation process, especially in the current period of economic integration. In this article, Research on the concept of a digital accounting information system and a plan to develop an accounting information system in an enterprise.
The emergence of digital society in industry 4.0 is one of the most visible changes in the XXI century. The creation of digitization has led to significant changes in accounting and financial management as features of an innovative University. This study aims to analyze the development of digital accounting and examine its impact on economic performance in higher education by using IBM SPSS Statistics 25 and the feasibility of the investment using the payback period approach. The development of digital accounting is based on a web 2.0-based ICT system using the Software Development Life Cycle (SDLC) method with the waterfall model and applying the latest financial accounting standards. Analysis of the impact of accounting digitization was carried out on 247 educational staff as a population and involved 152 respondents as samples selected using the Slovin formula. Data analysis consisted of descriptive statistics, correlation, and multiple regression analysis with an error rate of 5%. The findings showed a positive correlation between financial performance and accounting digitization. Accounting digitization significantly affected financial arrangement with a P-value of 0.000 is smaller than the alpha (α) of 0.05 or sig.T< 0.05, which means significant. The investment feasibility test using the payback period concludes that digital accounting is feasible to implement in higher education. The eligibility criteria based on the results of calculating the rate of return on investment is three years and two months, faster than the required payback period of four years. Received: 18 December 2022 / Accepted: 10 February 2023 / Published: 5 March 2023
This study aims to determine the influence of the determining component of Competitive Advantage Tourism in increasing tourist destinations based E Tourism. This research was conducted in Kerinci Regency, Jambi Province. The population in this study was (1) Village Government or Local Government (2) Hotel and lodging Managers (3) Restaurant and Restaurant Managers (4) Travel Agency Managers (5) Managers at Attractions (6) Tourism Services Support (7) Local People in tourism destination obtained a total sample of 120 respondents. The data used in this study were primary data through interviews and questionnaires. Data analysis in this study uses a structural equation model with the analysis tool used is to use AMOS. The results of the study obtained a large coefficient of determination of the influence of Competitive Advantage Tourism which can be explained by the variables Built Environment, Operating Sectors, Natural Resources Environment, and Spirit of Hospitality Cultural and E Tourism of 81.4%. While the coefficient of determination of the Tourism Destination equation is 1.004 or the Tourism Destination variable which can be explained by the variability of Tourism Destination and E Tourism is 100%
With the development of digital economy, the degree of enterprise digitalization is regarded as the core competitiveness. Therefore, cultivating financial and digital accounting talents has become the mainstream trend. This paper determines the weight of each factor through the entropy right method, and sorts the importance of the evaluation index of the new accounting talent training. On this basis, the factors affecting the training of new accounting talents are analyzed and evaluated. In order to adapt to the development of digital economy society, cultivate compound accounting talents with cross-border knowledge for the society.
A study has aimed at identifying the uses of the digital technologies in the field of scientific research in general and the accounting scientific research; the study also has illustrated the importance of these technologies in developing the accounting scientific research and enhancing its efficiency; in addition, it has identified a set of the obstacles which the researchers may face while using the digital technologies. Inductive and descriptive analytical analyses have been used; previous studies touching upon the digital technologies in the field of scientific research have been examined in order to develop the theoretical framework and design the questionnaire; the researcher has used one of technical means; the questionnaire has been prepared by Google Drive Program and distributed through private or university e-mail technologies and WhatsApp groups in academic context placed in educational forums. The study has concluded that there are justifications and reasons such as closures during the Corona pandemic which encourage the use of the digital technologies in the accounting scientific research. Furthermore, there are various aspects of the use of the digital technologies in the field of accounting scientific research in obtaining and exchanging the data; in addition, the study has found that the digital technologies play an important role in developing the accounting scientific research and achieve various advantages while using these technologies in the accounting scientific research. However, the researcher in the accounting scientific field faces various obstacles which limit the use of the digital technologies in the accounting scientific research such as a lack of knowledge of the uses of the digital technologies, as well as a lack of trust in information exchanged by these technologies and a high cost of subscription of some scientific websites (i.e research and dissertation repositories). Finally, the study has concluded that scientific research curriculum shall be developed in order to include the digital technologies used in the scientific research and the mechanism of their use.
The positive theory of accounting initiated by Watts and Zinmerman in 1978 postulates that the purpose of accounting is to describe, explain and predict accounting facts. The major contribution of this theory is to analyze the effect of accounting output on the main recipients of financial statements. However, in spite of its notable contributions, the positive theory of accounting falls short of studying the context in which the decision-making process by agents takes place s. It has been proved that this context conditions the decision-making process. Numerous studies have therefore been interested in the characteristics of the environment, which include both, organizational factors and individual factors that would condition decisions. It is from this perspective that behavioural accounting, a branch of accounting defined by Hofsted and Kinard (1970) as the analysis of the attitudes of accountants andparticularly non-accountants under the prism of the impact of accounting andparticularly accounting reports, has been developed. Thus, in many fields, both accounting and non-accounting, researchers have felt the need to take a closer look at the behavioural dimension, mainly theemotional and cognitive dimensions of decision-makers, particularly executives, because these dimensions have a significant influence on the decision-making process.In the first part of our article, we will therefore show how the development of behavioral research has taken place in many fields. The aim is to prove that man is not a machine and that man’s specificities, both cognitive and emotional, must be rigorously analyzed to avoid unexpected results .Subsequently, we present a more or less diverse range of work on behavioral accounting . Finally, we prove through a careful and rigorous review of the accounting literature that behavioral accounting offers the opportunity for researchers, particularly practitioners, to be apprehended and thus evaluated through different faculties.
Due to the COVID-19 pandemic and its effects on education, he transformation of didactics and technological methods was necessary to promote students’ self-learning and motivation, alongside teachers’ tutoring, guiding students’ academic journey. This paper aims to investigate the effect of COVID-19 on digitalization accounting in higher education and explores the students’ perception of the adapted hybrid model. The study follows a qualitative approach and rely on the final-year students of the accounting and management degree of Accounting and Business of Porto Polytechnic School. Data were collected through a questionnaire from students who experienced both distance and face-to-face education and completed the course of Management Simulation. The study highlights the digitalization of accounting teaching and the pandemic’s effect on the future of digital accounting education. In sum, the hybrid model meets the needs of this practical course and can be a model to be applied in the future. Keywords: Accountant; Digitalization Accounting Education; Digital Hybrid Pedagogy; Digital Education; Human Skills.
It is crucial for business organizations to be competitive in this rapid change and intense market. Therefore, technology is an inevitable factor for business operations to maintain their competitiveness, especially when information plays a very important role in management decision. Accounting software is an important tool for management to efficiently gather information in time of making decisions, determine business strategy and response quickly to the market. However, accounting software available in the market is costly which means small businesses will most likely not able to afford it. Therefore, the purpose of this research is to develop a digital accounting system that processes and stores accounting database on a cloud system. This development is an alternative option for all kinds of businesses-SMEs to big firms-to be able to access and use an online digital accounting system on a cloud-computing service (hereafter, "DAC"). The authors used the Waterfall development model through the requirements, analysis, design, implementation, testing and maintenance as the method of developing this accounting application. This research has gathered information from users (SMEs), professors, lecturers, teachers and accounting instructors as a focus group. PHP language was used to develop the system and MySQL was used to store the database. The analytical and system design instruments are Use Case Diagram, Algorithm, Flowchart and ER-Diagram. After SMEs and other businesses had free access and used the developed DAC, they experienced time savings and achieved greater accuracy of accounting entries when compared with manual accounting systems. It was also found that when compared with other accounting software's available in the market as of now, DAC costs less while offering the benefits of financial planning to its users. Therefore, DAC may become a new route of all kinds of businesses to achieve their goal or at least maintain their competitiveness in the market.
Purpose
The purpose of this paper is to identify and analyze the literature related to accounting and auditing services quality.
Design/methodology/approach
The authors performed a systematic literature review that considered 22 papers on the topic. The authors also applied a bibliometric analysis in order to identify the main characteristics of these studies to discuss and provide research opportunities in this field.
Findings
The bibliometric results indicate that most papers were published in services and marketing journals. The accounting service quality theme has been rarely researched in accounting field. In addition, based on our review, it was possible to identify that most papers use quantitative methods, such as surveys. The papers' conclusions diverge from each other, demonstrating a still fragmented literature.
Research limitations/implications
Taken together, the paper shows how accounting services quality is relevant and emerging topic that demands future research about accounting professionals' skills, their activities and how their customers perceive quality in an environment of constant change.
Originality/value
The analyses indicate that there are six broad areas for future research on this topic: successes and failures of accounting services providers; the role of “client centricity”; digital accounting services; services quality and accounting education; services quality when considering different types of accounting and auditing services and development of a measurement scale and a theoretical model for accounting services quality. This paper contributes for the ongoing debate about how competition, technology and innovation are changing the landscape for accounting and auditing services providers.
This paper gives an overview of the current and future technologies impacting accounting and auditing fields. The aim is to present the technological disruptions shaping these fields and also look at how they might influence future jobs and required skills. Starting with a historical background check on how Industry 4.0 emerged, we survey four main areas of the topic: 1) current developments supported with real-life cases, 2) a literature review of on-going research, 3) possible future job descriptions, and 4) required skills and how to acquire them.
p>The research aims to develop the valid and reliable measurement instruments of entrepreneurship intention in vocational secondary school students. Multi stage random sampling was used as the technique to determine sample (300 respondents). The research method used research and development with confirmatory factor analysis (CFA). Result of confirmatory factor analysis (CFA) at the second order with robust maximum likelihood method shows that valid and reliable instrument with the acquisition value of loading factor is more than 0.5 (> 0,5) and a significance value of t is more than 1,96 (> 1,96). Reliability test results shows that the value of the combined construct reliability (CR) of 0.97and a variance value extract (VE) to 0.52 is greater than the limit of acceptance CR ≥ 0.70 and VE ≥ 0.50. The conclusion of the measurement instruments of entrepreneurship intention with three dimensions and 31 items met the standards of validity and reliability in accordance with the instrument development process.</p
This study aims to test and analyze the influence of technology, organization, and the environment on digital accounting micro, small, and medium enterprises (MSMEs) in Medan using digital literacy as a moderation variable. The study was conducted by collecting data by distributing questionnaires to MSME actors registered with the Department of Cooperatives, Small and Medium Enterprises in Medan City. The sampling technique used was purposive sampling, producing a sample of 95 MSMEs. The data obtained were analyzed using SEM-PLS. The results showed that technology, organization, and the environment significantly affected the use of digital accounting. Digital literacy can moderate the relationship between technology and digital accounting. However, digital accounting cannot moderate the relationship between organizations and the environment. Keywords: digital accounting, MSME, technology, organization, environment, Toe, digital literacy
This article examines the authorship origins of accounting information systems (AIS) and emerging technologies (ET) research from 2004 to 2021 in six journals: Journal of Emerging Technologies in Accounting (JETA), Journal of Information Systems (JIS), International Journal of Accounting Information Systems (IJAIS), International Journal of Digital Accounting Research (IJDAR), Accounting Information Systems Educator Journal (AISEJ), and Intelligent Systems in Accounting, Finance, and Management (ISAFM). This study contributes to the understanding of AIS and ET research by conducting a comprehensive analysis of 1,101 research articles published in these AIS journals by authors’ employer and doctoral country, employer institutions, doctoral institutions, doctoral disciplines, author type, and by AIS and ET classifications. The aim of this study is to identify the historically most productive and influential countries and institutions in the AIS and ET domain and to discover the educational and professional background of AIS and ET researchers, respectively. The findings of this study provide helpful information for job seekers, prospective Ph.D. students, researchers seeking co-authorship, and those interested in this literature and serve as a valuable supplement to the existing bibliometric analysis of AIS literature.
Purpose
This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an artificial intelligence (AI)-based accounting context, the focus of this paper is on actors, roles and tasks and related skills on an individual level. The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession taking an intrafirm perspective, yet acknowledging that the digital transformation encompasses a much larger field in the financial sector.
Design/methodology/approach
The authors conduct a Delphi study to identify the new roles and tasks in future accounting. In addition, the authors use expert workshops to clarify the related tasks and skills and determine whether either humans or AI-based technologies perform the roles or collaborate in professional accounting occupations.
Findings
The results show that tasks and skills for existing professional occupations in the broader acounting context will be subject to major changes in the next 10 years due to (AI based) digital technologies, while “core” roles and tasks will continue to exist in the future, some will not be performed by humans but by AI-based technology. For other “new” roles, humans will need to make informed use of digital technologies and, to some extent, collaborate with AI-based technology.
Research limitations/implications
The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession, taking an intrafirm perspective.
Practical implications
This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an AI-based accounting context, the focus of this paper is on the new and adapted roles and tasks.
Originality/value
The comprehensive analysis based on the Delphi study and expert workshops provide ample innovative ground for future research on the impact of AI on organisations and society.
Technology is becoming a major pillar in many professions. It plays a critical role in developing and enhancing the quality and accuracy of tasks. Because the formal education system is the first place where future employees are educated, it is very important to ensure that educational institutions offer continuously updated technology-related courses that cover a wide range of new and emerging topics. This research has two objectives. First, it explores the validity of the claim that AIS education is of low quality in the Middle East, as stated in some studies. This is conducted through highlighting the status quo for AIS courses in Arab countries within the Middle East by focusing on a representative case study. This part of the work was conducted through a thorough exploration of the universities’ websites and by distributing and analyzing a survey for faculty members in a number of universities. Second, the research performs a deep analysis to develop new, up-to-date, aligned objectives, contents, resources, and assignments in order to create a new, comprehensive syllabus in the higher-education sector that will serve stakeholders from universities to accounting communities. The output of this research identified suitable learning objectives based on current literature and faculty responses. This was followed by designing new course content and assessment tools that are aligned with learner- and competency-centered approaches.
Procurement Tender Fairness: MSME, Business Competition Law, and SIKaP Application
- A Asmah
Asmah, A. (2024). Procurement Tender Fairness: MSME, Business Competition Law, and SIKaP Application. Athena: Journal of Social, Culture
and Society, 2(3), 373-377. https://doi.org/10.58905/athena.v2i3.312.
Entrepreneurial Orientation, Social Media Affect SMEs Marketing Performance in West Borneo
- M Hendri
- Y Fahruna
- E Listiana
- T Rosnani
Hendri, M., Fahruna, Y., Listiana, E., & Rosnani, T. (2024). Entrepreneurial Orientation, Social Media Affect SMEs Marketing Performance in West
Borneo. Journal of Management Science (JMAS), 7(1), 132-142.
Legal protection for personal data security and muzakki financial transactions on digital zakat platform
- N Insani
- N Rohaya
- U Mutiara
- P Maguchu
Insani, N., Rohaya, N., Mutiara, U., & Maguchu, P. (2024). Legal protection for personal data security and muzakki financial transactions on digital
zakat platform. Jurnal Hukum Novelty, 15(1), 70-86. https://doi.org/10.26555/novelty.v15i1.a27200.
Digital Financial Education for Economic and Financial Inclusion in Vulnerable Sectors of Peru. Theoretical and Practical Research in Economic Fields
- N Rojas
- J Vásquez
Rojas, N., & Vásquez, J. (2024). Digital Financial Education for Economic and Financial Inclusion in Vulnerable Sectors of Peru. Theoretical and
Practical Research in Economic Fields, XV(1), 928-938. https://doi.org/10.14505/tpref.v15.3(31).00.
Investigation the effect of digital taxation and digital accounting on customs efficiency and port sustainability
- O M Shubailat
- M A A Al-Zaqeba
- A Madi
- K F Khairi
Shubailat, O. M., Al-Zaqeba, M. A. A., Madi, A., & Khairi, K. F. (2024). Investigation the effect of digital taxation and digital accounting on customs
efficiency and port sustainability. International Journal of Data and Network Science, 8(1), 61-68. https://doi.org/10.5267/j.ijdns.2023.10.017.