A Study on the Development Priority of Smart Shipping Items—Focusing on the Expert Survey

Ahn, Young-Gyun; Kim, Taeil; Kim, Boram; Lee, Min‐Kyu

doi:10.3390/su14116892

Cited by 18 publications

(16 citation statements)

References 27 publications

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“…Our research further confirms a small positive indirect impact in the relationship: Contingencies -Digitalization -Functions -Benefits (O = 0.073, p = 0.000). This aligns with the more simplified research findings that indicate a positive correlation between digitalization of budgeting and corporate achievements: financial performance (Kindström & Kowalkowski, 2014), (Ghobakhloo, 2018), (Moeuf et al, 2018), (Sambrani & Jayadatta, 2020), but our findings relate to supporting and managerial processes, and support for company's sustainable development (Moreno-Monsalve et al, 2023), (Ahn et al, 2022), (Özkan et al, 2021), however, our findings relate to the overall budgeting system, not project budgeting.…”

Section: Discussionsupporting

confidence: 90%

“…Moreno-Monsalve et al conducted a study which showed that sustainable developmentoriented projects tend to create value, with four key dimensions -impact, relevance, effectiveness, and efficiencyplaying a significant role in explaining their success (Moreno-Monsalve et al, 2023). The strategic priorities related to sustainability are of high importance and urgency, and research showed that the prudent allocation of investment can enhance the sustainability and long-term viability of the shipping industry (Ahn et al, 2022).…”

Section: Budgeting Functions and The Determinants Of Their Executionmentioning

confidence: 99%

“…Studies consistently indicate that the implementation of digitalization has a positive impact on enterprise performance, including financial achievements (Ghobakhloo, 2018), (Moeuf et al, 2018), (Westerman et al, 2014), (Lin & Lin, 2016), (Abou-foul et al, 2021), (Sambrani & Jayadatta, 2020), (Ribeiro-Navarrete et al, 2021) and a company's sustainable development goals (Moreno-Monsalve et al, 2023), (Ahn et al, 2022), (Özkan et al, 2021). However, these studies predominantly focus on the effects of digitalization in the operational aspects of the enterprise, with limited attention given to supporting (managerial) processes, particularly budgeting and budgetary control.…”

Section: Introductionmentioning

confidence: 99%

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Impact of Digitalization on Budgeting Functions: An Investigation into Contingency Theory Perspectives

KARMAŃSKA,

PIOSIK

2023

JAES

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The objectives of this article are to examine whether the application of digitalization in enterprise budgeting affects the fulfilment of budgeting functions and their qualitative characteristics, and to investigate whether the realization of budgeting functions brings benefits. The research was conducted from the perspective of contingency theory, both internal and external conditions. The study used an online survey targeting company budgeting staff. Structural Equation Modelling was utilized to validate the structural model (PLS-SEM technique). The conclusions confirm that the application of digitalization, which particularly pertains to ERP, business intelligence systems, and accounting systems with budgeting solutions, positively impacts the fulfilment of budgeting functions and most of their qualitative characteristics, while blockchain makes a minor contribution. Our research suggests that contingency variables, particularly internal ones such as company size, the quality of the organizational structure, and support for competitive strategy, continue to affect budgeting implementation even with the participation of digitalization in budgeting. Budgeting functions and their qualitative aspects are notably correlated with the advantages derived from budgeting, including financial performance, sustainable development and budget task execution.

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Section: Discussionsupporting

confidence: 90%

Section: Budgeting Functions and The Determinants Of Their Executionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Impact of Digitalization on Budgeting Functions: An Investigation into Contingency Theory Perspectives

KARMAŃSKA,

PIOSIK

2023

JAES

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“…Research on smart ships has been actively pursued, and various methodologies and network architectures that can smoothly collect data from ships in operation have been proposed. This research has included areas such as big data collection systems [3], cyber security considerations [4], data management to reduce learning costs [5], framework structures for index systems [6], surveys of architectures and applications [7], and priority items for smart shipping [8]. Furthermore, various data on actual ships is being collected, Appl.…”

Section: Introductionmentioning

confidence: 99%

A Pilot Study of Stacked Autoencoders for Ship Mode Classification

Kim¹,

2023

Applied Sciences

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With the evolution of the shipping market, artificial intelligence research using ship data is being actively conducted. Smart ships and reducing ship greenhouse gas emissions are among the most actively researched topics in the maritime transport industry. Owing to the massive advances in information and communications technology, the internet of things, and big data technologies, smart ships have emerged as a very promising proposition. Numerous methodologies and network architectures can smoothly collect data from ships that are currently in operation, as is currently done in research on reducing ship fuel consumption by deep learning or conventional methods. Many extensive studies of stacked autoencoders have been carried out in the past few years. However, prior studies have not addressed the development of algorithms or deep learning-based models to classify the operating states of ships. In this paper, we propose for the first time a deep learning-based stacked autoencoder model that can classify the operating state of a ship broadly into the categories of At Sea, Stand By, and In Port, using actual ship power load data. In order to maximize the model’s performance, the stacked autoencoder architecture, number of hidden layers, and number of neurons contained in each layer were measured by performance metrics such as true positive rate, false positive rate, Matthews correlation coefficient, and accuracy. It was found that the model’s performance was not always improved by increasing its complexity, so the feasibility of developing and utilizing an efficient model was verified by comparing it to real data. The best-performing model had a (5–128) structure with latent layer size 9. It achieved a true positive rate of 0.9035, a false positive rate of 0.0541, a Matthews correlation coefficient of 0.9054, and an accuracy of 0.9612, clearly demonstrating that deep learning can be used to analyze ship operating modes.

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“…Studies consistently indicate that the implementation of digitalization has a positive impact on enterprise performance, including financial achievements [30], [31], [32], [33], [34], [35], [36] and a company's sustainable development goals [37], [38], [39]. However, these studies predominantly focus on the effects of digitalization in the operational aspects of the enterprise, with limited attention given to supporting (managerial) processes, particularly budgeting and budgetary control.…”

Section: Introductionmentioning

confidence: 99%

Impact of Digitalization on Budgeting Functions: An Investigation into Contingency Theory Perspectives

Piosik,

Karmańska

2023

Preprint

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The objectives of this article are to examine whether the application of digitalization in enterprise budgeting affects the fulfilment of budgeting functions and their qualitative characteristics, and to investigate whether the realization of budgeting functions brings benefits. The research was conducted from the perspective of contingency theory, both internal and external conditions. The study used an online survey targeting company budgeting staff. Structural Equation Modelling was utilized to validate the structural model (PLS-SEM technique). The conclusions confirm that the application of digitalization, which particularly pertains to ERP, Business Intelligence systems and accounting systems with budgeting solutions, positively impacts the fulfilment of budgeting functions and most of their qualitative characteristics, while Blockchain makes a minor contribution. Our research suggests that contingency variables, particularly internal ones such as company size, the quality of the organizational structure, and support for competitive strategy, continue to affect budgeting implementation even with the participation of digitalization in budgeting. Budgeting functions and their qualitative aspects are notably correlated with the advantages derived from budgeting, including financial performance, sustainable development and budget task execution.

show abstract

A Study on the Development Priority of Smart Shipping Items—Focusing on the Expert Survey

Cited by 18 publications

References 27 publications

Impact of Digitalization on Budgeting Functions: An Investigation into Contingency Theory Perspectives

Impact of Digitalization on Budgeting Functions: An Investigation into Contingency Theory Perspectives

A Pilot Study of Stacked Autoencoders for Ship Mode Classification

Impact of Digitalization on Budgeting Functions: An Investigation into Contingency Theory Perspectives

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