This paper aims to propose an approach to mitigate IoT adoption risks on AIS. This proposed approach is based on three main dimensions: people, process, and technology. These dimensions are significant on IoT adoption risks mitigation. An experimental study was conducted to test research hypotheses. Participants from different related economic sectors are asked to respond to a questionnaire conducted in experimental settings for the purpose of hypotheses testing. They include IS and IT professionals, and accountants. Questionnaires are sent to these participants, however only 78 valid responds are received. SPSS 26 was used for data analysis. First, research questions were explored through descriptive analysis. Then, non-parametric tests were performed. Results revealed the importance of proposed approach for IoTbased accounting information systems adoption risk mitigation. Finally, Numerous recommendations arises. Mainly, raising awareness of accounting academic departments in Egyptian universities of studying interdisciplinary courses that clarify prospects and risks of Industry 4.0 tools adoption for accounting information systems. This paper refers to numerous research fields related to research problem.

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This paper aims to propose a framework that can enable companies to achieve social responsibility from an ethical perspective. Literature review of related field revealed failure of traditional (conventional) accounting systems in realization of corporate social responsibility. This is mainly due to the lack of mandatory incorporation of ethical issues and values within the strategy and vision of the company.Ethical values are therefore an important factor that can be incorporated into the company's strategy, enabling them to achieve social responsibility. Based on the foregoing, a framework was proposed to support companies in achieving social responsibility from an ethical perspective. In addition, a survey of number of accountants in many industrial companies was conducted to verify the proposed framework and to answer the research questions. Conclusions drawn from current study includes the importance of incorporating ethical values into all transactions carried out by the company, whether