Kabbage: A Fresh Approach to Understanding Fundamental Auditing Concepts and the Effects of Disruptive Technology

Ozlanski, Michael E.; Negangard, Eric M.; Fay, Rebecca

doi:10.2308/issues-16-076tn

Cited by 5 publications

(2 citation statements)

References 2 publications

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“…New developments in blockchain technologies have indeed ensured the emergence of new business models and practices by disrupting existing models; delivering instant, intimate, frictionless value on a large scale; and focusing more on delivering value for customers and other stakeholders. This is especially the case in accounting [39,45]. These new business models are based on agility in connecting anyone and anything anywhere, as well as responding to unforeseen and unexpected external circumstances [62].…”

Section: New Developments In Accounting Practices Related To Blockcha...mentioning

confidence: 99%

“…Such software can be used by both professionals and their clients to keep everything under control, as it can be accessed from different devices in different locations. Moreover, immediate communication tools [45], such as chat applications, are more "responsive" than email and even phone calls. However, doubts remain in some cases about the use of software, especially regarding the auditing process [44].…”

Section: Resistance To Change And/or Positive Experiences Of Innovationmentioning

confidence: 99%

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New Ways of Working through Emerging Technologies: A Meta-Synthesis of the Adoption of Blockchain in the Accountancy Domain

Agrifoglio

Gennaro

2022

JTAER

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In an attempt to deepen how the way of working is changing due to the digital transformation, this research aims at understanding the process by which individuals adopt blockchain technology in accountancy. We conducted a meta-synthesis of the qualitative literature on the topic of blockchain technology adoption in the context of accountancy. Drawing from 10 systematically selected qualitative studies, we analyzed the process of blockchain technology adoption in accountancy, with particular reference to the impacts on accounting professionals, in terms of individual attitudes and behaviors, as well as organizations. Our findings contribute to the existing literature in at least two ways. First, our research explores the topic of blockchain adoption in the accountancy domain and stresses the relevance of the use of that emerging technology by accounting professionals and organizations, as well as the main problems that could limit its adoption and use. Second, we provide an overview of the process of blockchain technology adoption with specific reference to the questions of “why” and “how” blockchain is (or is not) adopted by accounting professionals and organizations, in an effort to shed light on a critical issue that has yet to be explored in accountancy.

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Section: New Developments In Accounting Practices Related To Blockcha...mentioning

confidence: 99%

Section: Resistance To Change And/or Positive Experiences Of Innovationmentioning

confidence: 99%

New Ways of Working through Emerging Technologies: A Meta-Synthesis of the Adoption of Blockchain in the Accountancy Domain

Agrifoglio

Gennaro

2022

JTAER

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Blockchain Technology in Accounting and Auditing: A Comprehensive Analysis and Review of Feasible Applications

Hsieh,

2024

Digital Transformation in Accounting and Auditing

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Unpacking the knowledge dimensions of digital innovation: implications for accountability in public and private sectors during extraordinary times

Maione,

Leoni,

Magliacani

2024

JKM

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Purpose This study aims to explore what and how digital innovation, as a knowledge-based and multi-dimensional process, can be used to increase the accountability of public and private sector organizations during the COVID-19 pandemic. Design/methodology/approach Taking an interpretivist approach, qualitative research is designed around Strong Structuration Theory (SST). A content analysis of relevant documents and semi-structured interviews focusing on the relationships between digital innovation and accountability in extraordinary times is conducted. Findings The results show the existence of digital innovation barriers and facilitators that can have an impact on accountability during extraordinary times. The research highlights how managers of public organizations focus largely on the social dimension of knowledge (i.e., competencies shaped by collective culture), while managers of private organizations focus mainly on the human dimension of knowledge (i.e., skills gained through learning by doing). Research limitations/implications The paper enriches the accountability literature by historicizing SST for extraordinary times and by utilizing a multiple-dimensional approach to digital innovation. Also, the work underlines specific strategies organizations could usefully adopt to improve accountability through digital innovation in the public and private sectors during extraordinary times. Originality/value This article emphasizes the crucial integration of technological components with knowledge. In particular, the digital innovation is considered as a strong synergy of human and social dimensions that compels organizations toward enhanced accountability, particularly in the face of extraordinary challenges.

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Kabbage: A Fresh Approach to Understanding Fundamental Auditing Concepts and the Effects of Disruptive Technology

Cited by 5 publications

References 2 publications

New Ways of Working through Emerging Technologies: A Meta-Synthesis of the Adoption of Blockchain in the Accountancy Domain

New Ways of Working through Emerging Technologies: A Meta-Synthesis of the Adoption of Blockchain in the Accountancy Domain

Blockchain Technology in Accounting and Auditing: A Comprehensive Analysis and Review of Feasible Applications

Unpacking the knowledge dimensions of digital innovation: implications for accountability in public and private sectors during extraordinary times

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