Developing digital competencies of controllers: Evidence from the Netherlands

Steens, Bert; Bots, Jan; Derks, Koen

doi:10.1016/j.accinf.2023.100667

Cited by 3 publications

(1 citation statement)

References 60 publications

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“…Digital competency (DC) is a concept that describes technology-related skills, encompassing skills and competencies in the use of digital technology, such as ICT skills, information technology skills, 21st-century skills, information literacy, digital literacy, and digital skills [47]. To improve digital competence, it was necessary to seek specific knowledge for each new competence [48]. Digital tourism motivated the strengthening of consumption patterns in the form of tourism experiences to fulfill lifestyles [49].…”

Section: Digital Competence In Smart Tourism Communitymentioning

confidence: 99%

Leveraging Local Value in a Post-Smart Tourism Village to Encourage Sustainable Tourism

Kusumastuti,

Pranita,

Viendyasari

et al. 2024

Sustainability

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Post-Smart Tourism Destinations (PSTD) need a sense-of-place approach based on uniqueness and thematic differentiation to deliver authentic and valuable experiences. Information and communication technology (ICT), digital technology adoption, sustainable development, community empowerment and local wisdom, and destination uniqueness are keywords that will be further explored in the development of tourism villages in Kenderan as the most important tourism destination development at the village level. The development of smart tourism, proof of the disruption of digital technology in the tourism sector, has become the objective of almost every tourism destination in the world today, be it an urban or rural area. Since its initial emergence, the smart concept in tourism development has evolved. In the beginning, it focused on ICT and the adoption of digital technology. Along with the pressure of the global requirement to apply sustainable development, the focus of smart tourism later included sustainability in the application of smart technology, which made smart tourism development (STD) become smart and sustainable tourism development (SSTD). The post-smart tourism concept arose because many critics suggested that destinations tend to place too much focus on technology adoption and lack attention to local wisdom, inclusivity, and local indigenous aspects of destination development. Applied research implemented mixed methods in the form of qualitative research through expert judgment and quantitative research through structural equation modeling analysis. The results of this research show that creative events for the local aspects of a tourist village, digital competence, and sustainability practice are the building blocks for a post-smart tourism village, while digital competence and sustainable practice have a significant mediating effect of locality on post-smart tourism villages. To ensure a tourism village possesses sustainable competitive advantages, the village must explore and promote its locality aspects to differentiate itself as a tourist village by identifying its valuable, rare, inimitable, and non-substitutable tourism resources. The implication of this research is that to develop wise and distinctive smart tourism destinations, tourist villages should explore their local values and resources, embed them into their basic components and core resources of tourism, and co-create, distribute, deliver, and promote them to the global market through technology adoption and global sustainability value.

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Section: Digital Competence In Smart Tourism Communitymentioning

confidence: 99%

Leveraging Local Value in a Post-Smart Tourism Village to Encourage Sustainable Tourism

Kusumastuti,

Pranita,

Viendyasari

et al. 2024

Sustainability

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Competências em tecnologias da informação e da comunicação: evidências em anúncios de emprego para contadores no Brasil

Alves Lira,

Carvalho Gomes,

Fuzaro

et al. 2024

SUMNEG

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Introdução/objetivo: esta pesquisa objetiva analisar as competências em tecnologias da informação e da comunicação (TIC) exigidas pelo mercado aos contadores no Brasil. Metodologia: estabeleceu-se como procedimento metodológico a análise de conteúdo, a qual envolveu a verificação de 300 ofertas de vagas para contador promovidas por empresas de todas as regiões do Brasil. Resultados: os resultados indicam que, além de competências técnicas básicas, tais como conhecimento em sistemas de gestão empresarial (ERP, em inglês) e pacotes Microsoft, são exigidos conhecimentos relacionados ao uso das TIC para aperfeiçoar a eficiência e a eficácia da comunicação, à análise de banco de dados, ao suporte das TIC nas tomadas de decisões, à gestão de riscos e à otimização de sistemas organizacionais. A ênfase dos achados acerca da comunicação ressalta o contador como elo entre a equipe contábil e as outras áreas da empresa. Os resultados também evidenciam que há diferenças significativas das competências técnicas das TIC entre os níveis hierárquicos. Conclusões: promover a discussão da atualização e do aprimoramento das competências em TIC na formação dos profissionais da contabilidade no Brasil é considerado como principal contributo do estudo. Além disso, constata-se a necessidade de os profissionais de contabilidade investirem na aquisição e no desenvolvimento dessas competências técnicas a fim de atingir posições hierárquicas estratégicas e destacáveis nas organizações.

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Integrating Jun Porcelain Culture into Modern Information Management Systems: A Study on Expanding Cultural Diplomacy Through Innovative Symbol Reconstruction and Digital Communication Techniques

Xie,

Suwanthada

2024

J INFORM SYSTEMS ENG

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This study explores the relationships between Jun porcelain cultural heritage, modern information management systems, and cultural diplomacy in the digital age. The purpose is to understand how these variables intersect and influence contemporary cultural dynamics, shedding light on the complexities of tradition, innovation, and technology in shaping cultural practices and identities. Through qualitative interviews with 13 experts from cultural institutions, information management professions, and diplomatic spheres, and a comprehensive literature review encompassing databases such as JSTOR, ProQuest, and Google Scholar, this research seeks to elucidate how these variables intersect and influence contemporary cultural dynamics. The choice of qualitative interviews and literature review was made to provide a nuanced understanding of Jun porcelain cultural heritage, information management systems, and cultural diplomacy, leveraging the strengths of qualitative inquiry in capturing rich insights and contextual nuances. These methods offer advantages in uncovering the multifaceted nature of cultural practices, identifying key themes and patterns, and providing new insights into the dynamics of cultural heritage preservation, communication, and diplomatic exchange. The qualitative interviews and literature review revealed several key insights into the relationships between Jun porcelain cultural heritage, modern information management systems, and cultural diplomacy. Themes such as democratization of cultural access, digital inequalities, and cross-cultural dialogue emerged from the analysis, shedding light on the complex dynamics at play. The study builds upon existing research by offering nuanced perspectives on the intersections between tradition, innovation, and technology in shaping cultural practices and identities in the digital age. This research provides recommendations for cultural institutions, policymakers, and information professionals, including developing ethical frameworks for digital preservation, promoting inclusive cultural access, and fostering cross-cultural dialogue through digital diplomacy. Future studies should explore social media's impact on cultural diplomacy, the role of digital archives in preserving intangible cultural heritage, and emerging technologies' implications on cultural heritage interpretation. These efforts will advance understanding in cultural heritage preservation and information management in the digital age.

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Developing digital competencies of controllers: Evidence from the Netherlands

Cited by 3 publications

References 60 publications

Leveraging Local Value in a Post-Smart Tourism Village to Encourage Sustainable Tourism

Leveraging Local Value in a Post-Smart Tourism Village to Encourage Sustainable Tourism

Competências em tecnologias da informação e da comunicação: evidências em anúncios de emprego para contadores no Brasil

Integrating Jun Porcelain Culture into Modern Information Management Systems: A Study on Expanding Cultural Diplomacy Through Innovative Symbol Reconstruction and Digital Communication Techniques

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