Digitization, digitalization, and digital transformation in accounting, electronic commerce, and supply chains

O’Leary, Daniel E.

doi:10.1002/isaf.1524

Cited by 11 publications

(4 citation statements)

References 32 publications

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“…Digital transformation is considered an act to remodel, reorganize, modify, reorder, or eventually revolutionize the value creation process by applying digital technology as the key ingredient to the process (Hinings et al, 2018;Mergel et al, 2019;Vial, 2019). This activity has been carried out in various fields such as accounting, commerce, and supply chains (O'Leary, 2023). Despite the long history of digital technology adoption implementations and research, there are still efforts to make exact definitions of digital transformation (Hinings et al, 2018;Mergel et al, 2019;Tratkowska, 2020;Vial, 2019).…”

Section: Literature Reviewmentioning

confidence: 99%

Digital technology adoption for village public administration—Evidence from Indonesia

Sihombing,

Lumbantobing

2024

J. Infras. Policy. Dev.

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Village administration in Indonesia has changed its scope and operation with the integration of digital technology into public services at various levels. These conditions prompt questions about the successful digital transformation of public administration services. Digital transformation encompasses not only technological aspects but also socio-cultural factors. This paper reports the study related to implementing ICT-based applications in village administration policy in Indonesia. The study involved 315 village officials from 167 villages in 16 sub-districts within Toba district, North Sumatera province. A village administration software prototype was developed and introduced to the villages’ officials during the study. This study aims to gain insights from the officials’ response regarding digital technology-supported village administration. The research revealed that many village officials must gain the necessary knowledge and skills to conduct administrative tasks digitally, as they still rely on traditional, non-digitized methods. Recommendations include increased support and assistance from the Regency Government to help villages understand and implement digital administration and capacity-building activities to familiarize village officials with ICT advancements. The study also found that digital transformation in village administration remains challenging, with digitization and digitalization processes often overlooked. Addressing these challenges requires additional training and improved infrastructure availability. Finally, we propose a conceptual model of digital transformation for public administration at village level as generic components for digital implementation of village administration.

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Section: Literature Reviewmentioning

confidence: 99%

Digital technology adoption for village public administration—Evidence from Indonesia

Sihombing,

Lumbantobing

2024

J. Infras. Policy. Dev.

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“…According to Bloomberg, as digital transformation evolves, the terms 'digitization' and 'digitalization' may cause some confusion [14]. Hence, Gartner defines digitization as "the process of changing from analogue to digital form", while digitalization is defined as "the use of digital technologies to convert a business model and provide new revenue and value-producing opportunities" [14]. Therefore, an organization can implement a series of digitalization projects, but digital transformation is not something the organization can implement as a project.…”

Section: Digital Transformation Kpis In Terms Of Return On Investmentmentioning

confidence: 99%

“…Therefore, an organization can implement a series of digitalization projects, but digital transformation is not something the organization can implement as a project. It is a broader term that refers to the customer-driven strategic business transformation that involves organizational change and digital technologies [14]. Croft stated that digital transformation is never a one-and-done project.…”

Section: Digital Transformation Kpis In Terms Of Return On Investmentmentioning

confidence: 99%

Relationship between Agile Maturity and Digital Transformation Success

Sara Hassan Ahmed Sallam,

Mohamed Mostafa Fouad,

Fahd Hemeida

2023

ARASET

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Digital transformation has become increasingly important for information technology software companies, as it can have a significant impact on the organization's bottom line. However, many companies struggle to achieve success in their digital transformation journey. One of the key challenges that organizations face is the lack of agility. Organizations need to develop their agile maturity levels in order to achieve their desired results. This paper investigates the relationship between agile maturity levels and digital transformation success in information technology software companies. The study also examines the key agile practices that contribute to digital transformation success. A descriptive study was conducted on different software companies. 100 employees working on agile projects were given a survey, and the responses were examined using the SPSS software. In addition to the quantitative data, the study also conducted qualitative interviews with 10 professionals who have implemented agile transformation in their organizations. The findings of the study suggest that there is a significant positive relationship between agile maturity levels and digital transformation success. The correlation analysis revealed a strong relationship between the three agile maturity dimensions (self-organized team, agile project management, and test-driven development) and digital transformation success. It also showed a moderate relationship between the six agile maturity dimensions (performance management, defect prevention, customer availability, requirement management, collaborative development, and regular delivery) and digital transformation success. The paper also found that the key challenge that organizations face in their digital transformation journey is the lack of clarity around the goals of the transformation. The results of the paper have practical implications for agile practitioners and organizations in identifying the order of key areas of agile maturity and activities that should be introduced to achieve a successful digital transformation journey.

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“…Digitalization is the strategic process of leveraging digital technologies to transform and improve various aspects of an organization's operations, including accounting. It involves a shift from analog or manual processes to digital solutions (O'Leary, 2023). By framing the concept of a digital accounting system (DAS) within the digitalization process, we recognize that the system is a critical component in the journey toward modernizing and optimizing financial operations.…”

Section: Introductionmentioning

confidence: 99%

Digital accounting system and its effect on corporate governance: An empirical investigation

Al‐Hattami,

Almaqtari,

Abdullah

et al. 2024

Strategic Change

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This empirical investigation explores the impact of the digital accounting system (DAS) on corporate governance (CG). The rapid advancement of technology has revolutionized various aspects of business operations, including accounting processes. The transition from traditional manual accounting systems to digital platforms has been accompanied by significant changes in corporate governance practices. This study aims to investigate the influence of DAS effectiveness (bookkeeping system, DAS security, IFRS adoption, and budgeting system) and the success of DAS (system quality, information quality, and service quality) on CG. The study determined the relationship by conducting a questionnaire survey of 264 senior managers, accountants, and department heads of pharmaceutical companies in Yemen. Partial Least Squares (PLS) was used for data analysis. The results supported all assumed relationships except the relationship between the budgeting system and CG. Specifically, unlike all supposed relationships, the budgeting system had no significant impact on CG. Despite the fact that prior studies have investigated these issues from different aspects in developed countries, the evidence in less developed countries is still unknown. Further, revisiting DAS and CG aspects with different new insights and measures, particularly bookkeeping system, DAS security, IFRS adoption, budgeting system, system quality, information quality, and service quality, has not been the subject of prior studies. As a result, the present study bridges a serious gap in the existing stock of knowledge in DAS and CG studies. Moreover, this piece of research has useful implications for managers, investors, practitioners, academicians, and decision‐makers.

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Digitization, digitalization, and digital transformation in accounting, electronic commerce, and supply chains

Cited by 11 publications

References 32 publications

Digital technology adoption for village public administration—Evidence from Indonesia

Digital technology adoption for village public administration—Evidence from Indonesia

Relationship between Agile Maturity and Digital Transformation Success

Digital accounting system and its effect on corporate governance: An empirical investigation

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