Research Analysis on Emerging Technologies in Corporate Accounting

Assessing the Contribution of Managerial Accounting in Sustainable Organizational Development in the Healthcare Industry

Sustainability and digital transformation are two phenomena influencing the activities of all organizations. Managerial accounting is an essential component of these transformations, having complex roles in decision-making to ensure sustainable development through implementing modern technologies in the accounting process. This paper studies the roles of digitized managerial accounting in organizational sustainability drivers from a decision-making perspective. The empirical investigation assesses the influence of managerial accounting on the economic, social, and environmental drivers of sustainability from the perception of 396 Romanian accountants using an artificial neural network analysis and structural equation modeling. As a result, the research provides a holistic view of the managerial accounting roles enhanced by digital technologies in the sustainable development of healthcare organizations. From the accountants' perception, the leading managerial accounting roles on organizational sustainability are enablers and reporters of the sustainable value created in the organization. Additionally, the roles of creators and preservers are seen as relevant by a significant part of the respondents. Therefore, healthcare organizations must implement a sustainability vision in managerial accounting and accounting information systems using the capabilities offered by new digital technologies.

Research on the influencing factors and formation mechanism of enterprises’ technological innovation failure based on grounded theory

The success of technological innovation is related to the future and destiny of enterprises, but because of its uncertainty and high risk, the risk of failure of technological innovation exists objectively. This paper uses grounded theory to code the typical cases of technological innovation failure at home and abroad and explores the causes of technological innovation failure. It is found that policies and regulations, institutional environment, and market environment are the important external factors that cause the failure of enterprise technological innovation, while the defects of enterprise technological innovation products, enterprise system, internal management, technological resources, and managers are the important internal factors that cause the failure of enterprise technological innovation. By constructing the evolution model of enterprise technological innovation failure, it is found that the failure of enterprise technological innovation is the result of the joint action of enterprise management operation mechanism, technology, capital, and other restraint mechanisms, as well as market and policy system guidance mechanism.

An Empirical Framework for Assessing the Balanced Scorecard Impact on Sustainable Development in Healthcare Performance Measurement

Performance appraisal has become an essential tool for healthcare managers due to the frequent and rapid changes in the healthcare sector. Sustainable performance management implies increasing organizations' efficiency and effectiveness while considering all vectors of sustainability. This study examines the impact of digital transformation, accounting information systems, and strategic human resource management improvements on organizational performance and sustainable development. The paper uses the balanced scorecard (BSC) for organizational performance assessment. The paper proposes a theoretical model that integrates the traditional and digital information systems and human resources engagement with the BSC dimensions for sustainable organizational development. The theoretical model is tested in an empirical study involving a questionnaire-based survey of 387 employees with management experience in the healthcare sector. Based on structural equation modeling, the research results showed that the efficiency and effectiveness of strategic human resources management and the accounting information system significantly positively affect the BSC dimensions. Furthermore, the use of BSC in measuring organizational performance has significant effects on sustainable development, with the internal process dimension being the most influential.

Assessing Artificial Intelligence Technology Acceptance in Managerial Accounting

The increasing expansion of digital technologies has significantly changed most economic activities and professions. As a result of the scientific and technological revolution 4.0, organizational structures and business models have changed, and new ones have emerged. Consequently, the accounting activities that record operations and provide the necessary information to managers for decision making have faced threats, challenges, and opportunities, which have changed and will change the DNA of managerial accounting, determining a reinventing of it. As a result of the evolution of data collection and processing technologies, managerial accounting activities have become increasingly complex, encompassing increasing volumes of data. Resistance to change, organizational culture, lack of trust, and the high price of technology are the most critical barriers that interfere with adopting artificial intelligence technology in managerial accounting. This study aimed to assess the acceptance of artificial intelligence technology among accountants in Romanian organizations in the context of the modernization and digitization of managerial accounting. This research was quantitative, carried out through a survey based on a questionnaire. In total, 396 specialists in managerial accounting from Romanian organizations filled and returned the questionnaire. Using structural equation modeling, we tested the model of accepting artificial intelligence technology in managerial accounting. The results show that implementing artificial intelligence solutions in managerial accounting offers multiple options to managers through innovation and shortening processes, improves the use of accounting information, and is relatively easy to use, given the high degree of automation and customization.

Exploring the knowledge domain of earthquake prediction based on bibliometric analysis and text mining

Earthquake prediction is one of the important themes of earthquake research, and it is also a very difficult scientific problem in the world. In this study, a bibliometric analysis is conducted on the scientific publications about earthquake prediction indexed in SCIE (Science Citation Index Expanded) and SSCI (Social Sciences Citation Index) databases during the past two decades (1998–2017). The subject categories, annual and journal distributions, leading countries/regions and institutions are investigated in this field. The main research topics are identified through text mining method. The research trends are explored by keyword co-occurrence analysis and bursting keywords detection techniques. The results of this study are helpful for scholars in this field to find the knowledge structure and important participants. It is also helpful for scholars to seize the current research hotspots and future development trends in this field.

Blockchain Technology for Secure Accounting Management: Research Trends Analysis

The scope of blockchain technology, initially associated with the cryptocurrency Bitcoin, is greater due to the multiple applications in various disciplines. Its use in accounting lies mainly in the fact that it reduces risks and the eventuality of fraud, eliminates human error, promotes efficiency, and increases transparency and reliability. This means that different economic sectors assume it as a recording and management instrument. The aim is to examine current and emerging research lines at a global level on blockchain technology for secure accounting management. The evolution of the publication of the number of articles between 2016 and 2020 was analyzed. Statistical and mathematical techniques were applied to a sample of 1130 records from the Scopus database. The data uncovered a polynomial trend in this period. The seven main lines of work were identified: blockchain, network security, information management, digital storage, edge computing, commerce, and the Internet of Things. The ten most outstanding emerging research lines are detected. This study provides the past and future thematic axes on this incipient field of knowledge, which is a tool for decision-making by academics, researchers, and directors of research investment programs.

Management Accounting for Healthy Nutrition Education: Meta-Analysis

Unequal economic growth shapes food systems. Nutrition problems incorporate inappropriate practices, so nutrition education is key to empowering consumers to choose healthy foods. However, increasing the accessibility of healthy diets is related to reducing the cost of nutritious foods. The accounting management of healthy nutrition should allow for optimal global decision-making. The evolution of scientific production and global research trends on this topic between 1968 and 2019 have been studied. Statistical and mathematical methods have been applied to 1738 documents from the Scopus database. The results provided data on the agents that participate in the development of the theme. Data reveal an exponential trend, especially in the previous decade, with more than 50% of scientific production. Future lines of research have been identified: investment in health systems; green label education; early impact of food insecurity; WIC (Women, Infants, and Children) nutrition education; food waste audit; and ecological footprint of food. The central contribution of the study has been to detect the main future directions of research, providing critical points that will allow us to identify the themes of future publications, in addition to providing an instrument for decision-making carried out by the research funding sponsors.

Managing ICT for Sustainable Education: Research Analysis in the Context of Higher Education

The use of information and communication technologies (ICTs) for the benefit of the environment favors the development of a sustainable education, which will help to train more responsible and aware students. The management of educational technology in the context of a sustainable higher education must achieve the internalization of ethics and the sustainable development of humanity. The main objective of this study is to, at a global level, examine the research during the period 2000–2019 on the management of ICTs for sustainable education in the context of higher education. Global research trends on this topic during the period 2000–2019 have been analyzed. Consequently, bibliometric techniques have been applied to a sample of 1814 articles selected from the Scopus database. The results provided data on the scientific productivity of the journal, authors, research institutions, and countries that contribute to the development of this topic. The evidence reveals an exponential trend, mainly in the last five years. In addition, current and future lines of research have been identified. Research at an international level presents a growing trend of publication that allows determination of the relevance of research on ICT management to achieve sustainable education in the context of higher education. This study makes it possible to establish the relationship between science, sustainability, and technology in higher education institutions, and to base the decision-making process for the driving agents of this area of knowledge.