Factors Affecting the Use of Best Available Techniques and the Impact on Business Sustainability

Phu, Giang Nguyen

doi:10.4018/ijabim.325651

Cited by 2 publications

(1 citation statement)

References 20 publications

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“…We chose a sample size of n = 195 from the actual sampling situation. This sampling method is suitable for researching influencing factors in businesses and has been used by the author in previous research (Giang et al, 2021;Phu, 2023).…”

Section: Research Samplementioning

confidence: 99%

Impacts of Blockchain on Accounting in the Business

Giang,

Tam

2023

Sage Open

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There have been many studies on the blockchain, however blockchain research in the accounting field is scarce. The article outlines the characteristics and steps to apply blockchain in accounting. The article also identifies and measures the factors affecting the application of blockchain in accounting in enterprises, proving that the application of blockchain impacts the quality of the accounting information system of enterprises. The article shows that incorporating blockchain in accounting will help the accounting at businesses optimize the security, safety, and transparency of accounting information. We collected data on 195 manufacturing firms in six sectors. This study’s primary data analysis method is the SEM structural equation modeling method. The article used AMOS software to evaluate and measure the influence of each factor on the application of blockchain and the effect of blockchain on the accounting information system in enterprises. The article analyzed four aspects: the level of information technology of the accountant (IT), Information Security Infrastructure (SI), Training (TR), and Legality and Regulation (LR), affecting the application of blockchain in the business. The independent variables TR (training) and IT (information technology) have an impact on BL (Blockchain). We also find that the independent variable IT (information technology) has the most substantial impact on Blockchain adoption, followed by the independent variable TR (training), which has the second most influential impact on Blockchain adoption. For the accounting information system, the results show that applying blockchain will substantially impact accounting information, along with the safety factor of information infrastructure SI also has an evident influence. The results show that applying blockchain in accounting, information technology, and professional training are core issues with significant influence. The issue of guaranteed infrastructure also determines the effectiveness and efficiency of blockchain applications for accounting information systems. I declare that this is my scientific work; it is my original work. I commit that all data sources and ideas are my research and have never been published anywhere.

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Section: Research Samplementioning

confidence: 99%

Impacts of Blockchain on Accounting in the Business

Giang,

Tam

2023

Sage Open

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Financial Inclusion

Vijaya,

Prabhu,

et al. 2023

The Sustainable Fintech Revolution

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Banking is essential for economic growth, but it often faces challenges in rural areas due to lack of knowledge, technology acceptance, education, and infrastructure. Rural Banking in India, with a universal presence, is still lagging behind in the developmental race. To achieve inclusive growth, the country should focus on overall growth without ignoring rural regions. However, rural areas are often the least focused on for providing hi-tech banking services or basic banking services. To achieve financial inclusion, technology can be integrated to provide basic banking services in remote or rural areas, with support from the government, banking regulators, bankers, and potential users. These aspects are covered in a lucid manner in this chapter by supportive facts and figures.

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Factors Affecting the Use of Best Available Techniques and the Impact on Business Sustainability

Cited by 2 publications

References 20 publications

Impacts of Blockchain on Accounting in the Business

Impacts of Blockchain on Accounting in the Business

Financial Inclusion

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