Memories lost: A history of accounting records as forms of projection

Matringe, Nadia; Power, Michael

doi:10.1016/j.aos.2023.101514

Cited by 4 publications

References 96 publications

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Accounting information systems governance in a digital landscape: A comprehensive analysis of key factors and sectoral dynamics

Hoang,

Do,

Nguyen

2024

JGR

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This study delves into the efficiency of accounting information systems (AIS) amidst Vietnam’s evolving digital landscape, with a keen focus on seven pivotal factors: managerial commitment (MC), accounting staff proficiency (AP), digital technology application (DT), relative advantage (RA), data quality (DQ), organizational readiness (RD), and accounting software (AS). Employing robust methodologies including exploratory factor analysis (EFA) and confirmatory factor analysis (CFA), our research underscores the significant influence of these factors on AIS effectiveness. Drawing from the theoretical framework of the diffusion of innovation (DOI) theory, originally proposed by Everett Rogers, we examine how the active adoption of AIS within enterprises offers RA over non-adoption, shaping their operational efficiencies. Notably, the non-significant relationship identified between RA and AIS effectiveness warrants attention. Furthermore, our multi-group structural analysis unveils substantial sectoral disparities, highlighting the imperative for tailored strategies to optimize AIS effectiveness across diverse industry sectors. Our study offers practical insights essential for businesses navigating the intricacies of AIS optimization in Vietnam’s unique technological and socio-economic milieu. We advocate for future research endeavors aimed at deepening our comprehension of these dynamics within varied organizational contexts, thereby facilitating informed decision-making and fostering organizational resilience in the face of evolving technological landscapes.

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Accounting information systems governance in a digital landscape: A comprehensive analysis of key factors and sectoral dynamics

Hoang,

Do,

Nguyen

2024

JGR

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The Relationship Between Accounting Ethics, Sustainable Decision Making, and New Technologies

Abad-Segura,

Castillo-Díaz,

Batlles-delaFuente

et al. 2024

Advances in Business Strategy and Competitive Advantage

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The purpose of accounting ethics is to ensure honest and transparent financial information for sustainable decision making. Recent accounting scandals have resulted in regulatory changes to limit the influence of lobbies on regulators and the accounting profession. This study aims to examine the link between accounting ethics and sustainable decision making, based on an analysis of 343 articles. The findings show that research on accounting ethics has increased steadily, but its connection with sustainable decision making remains limited. While various topics have been studied, there are gaps in the research, including a lack of critical analysis of accounting frauds that pose risks to the accounting profession and, consequently, sustainable decisions. The chapter suggests future research directions, including interdisciplinary approaches focusing on earnings transparency, the value relevance of accounting, ethical blockchain technology, and epistemic responsibility. It also questions the opacity of research on accounting ethics and its implications for sustainable decision making.

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Maximizing Profits in Commercial Banking: A Holistic Examination of Non-interest Income, Risk Management, and Digital Technologies

Wang,

Abdul-Rahman,

Mohd Amin

et al. 2024

J INFORM SYSTEMS ENG

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This research aims to comprehensively examine the intricate relationships among non-interest income, risk management, digital technologies, profit maximization, and commercial banking revenue streams. By analyzing empirical data from various financial institutions, the study aims to elucidate how diversification into non-interest income streams influences risk profiles and overall financial stability. Furthermore, it explores the role of digital technologies in enhancing risk management strategies and driving profitability. This research explores how non-interest income, risk management, and digital technologies collectively impact profit maximization and revenue generation in commercial banks, addressing gaps in understanding these relationships. The findings provide insights for enhancing adaptive strategies and theoretical frameworks within commercial banking literature. Employing a mixed-methods approach, the study begins with a thematic literature review to establish a theoretical foundation. Thematic analysis of the literature informs the development of interview questions for in-depth semi-structured interviews with 14 industry experts, providing rich qualitative data. The research adopts a thematic frequency analysis methodology to categorize and interpret both the literature and interview findings, ensuring a holistic exploration of the research objectives. Findings reveal a complex interdependence between digital technologies, non-interest income, risk management, profit maximization, and commercial banking revenue streams, with digital transformations emerging as pivotal drivers. The study underscores the importance of adaptive risk management amid cybersecurity threats and strategic corporate social responsibility integration for long-term financial success. Methodological limitations include the small sample size of experts and potential biases in qualitative interpretations. Implications extend to banking practitioners navigating the evolving landscape and policymakers shaping regulatory frameworks to foster resilience and innovation.

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Memories lost: A history of accounting records as forms of projection

Cited by 4 publications

References 96 publications

Accounting information systems governance in a digital landscape: A comprehensive analysis of key factors and sectoral dynamics

Accounting information systems governance in a digital landscape: A comprehensive analysis of key factors and sectoral dynamics

The Relationship Between Accounting Ethics, Sustainable Decision Making, and New Technologies

Maximizing Profits in Commercial Banking: A Holistic Examination of Non-interest Income, Risk Management, and Digital Technologies

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