Blockchain technology: uninvestigated issues emerging from an integrated view within accounting and auditing practices

2021 ◽  
Vol 34 (2) ◽  
pp. 462-476
Author(s):  
Marco Maffei ◽  
Raffaela Casciello ◽  
Fiorenza Meucci
Keyword(s):  
Artificial Intelligence ◽  
Operating System ◽  
Design Methodology ◽  
Previous Literature ◽  
Critical Perspective ◽  
Content Type ◽  
Technological Revolution ◽  
Blockchain Technology ◽  
And Diffusion

PurposeThe aim of this paper is to explore the effects of adopting and implementing blockchain technology (BT) in accounting and auditing practices in terms of benefits and threats, thus discovering new and upcoming risks and issues.Design/methodology/approachThis paper adopts a critical perspective to investigate how the implementation of BT could affect accounting and auditing practices, providing a reflection on the role of accountants and auditors during such a technological revolution.FindingsThis paper highlights the importance of the unreplaceable professional conscience and experience of accountants and auditors compared to the impersonal and standardised operating system of artificial intelligence provided by BT. The development and diffusion of BT are leading professionals to acquaint themselves with new accounting and auditing systems, such as reinventing old practices and finding new ways of taking advantage of blockchain instead of being overwhelmed.Originality/valueDifferent from the majority of previous literature contributions, this study looks beyond the potential and undeniable benefits that BT can offer to accounting and auditing environments by focussing especially on the threats and risks caused by its implementation.

Revitalising Waqf (endowment) lands for agribusiness: potentials of the anchor company models

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Norfaridah Ali Azizan ◽  
Amirul Afif Muhamat ◽  
Sharifah Faigah Syed Alwi ◽  
Husniyati Ali ◽  
Amalia Qistina Casteneda Abdullah
Keyword(s):  
Household Income ◽  
Design Methodology ◽  
Potential Role ◽  
Islamic Law ◽  
Living Condition ◽  
Previous Literature ◽  
Content Type ◽  
Muslim Countries ◽  
The Right

PurposeWaqf (endowment) lands constitute as among the highest types of waqf (endowment) properties in Malaysia; yet it is still unable to reach its maximum potential due to various challenges such as capital, location, legal and administrative issues. Therefore, this study intends to explore these issues by focussing on the two states in Malaysia (Selangor and Perak) that have fertile lands but different management authorities.Design/methodology/approachThere were series of interviews that had been conducted with ten (10) key informants who are experts and practitioners in the areas of Shariah (Islamic law), farming, agribusiness, land management and waqf.FindingsFindings exhibit that constraints and challenges that had been highlighted in the previous literature still exist (although some improvements had been made), but there is emerging theme that the study intends to highlight which is on the needs to secure market for the agribusiness produce and the potential role of anchor company in the agribusiness. It is pertinent that for agribusiness to thrive, selecting the right anchor company that has the capacity to address the challenges is necessary. This study posits two anchor company models (Waqf Trustee-Anchor Company and Waqf Trustee-Anchor Company-Community Farmers) that can be applied for agribusiness on the waqf lands.Research limitations/implicationsThis study is based on the Malaysia's context influenced by specific country's features. Nevertheless, such findings can still be used as reference or benchmark by other endowment trustees in other countries especially for the Muslim countries as well as the non-Muslim countries that have significant Muslim populations.Social implicationsThe suggested models have potentials to improve the living condition of the B40 (below 40% household income) in Malaysia because the models encourage their participation in the agribusiness activities.Originality/valueThis study focusses on the agribusiness, which is rarely being given attention in previous literature in the context of endowment lands. Therefore, this article bridges the literature gap and at the same time attempts to provide suggestion to address the pertinent issue – the underutilised endowment lands.

Intention to use analytical artificial intelligence (AI) in services – the effect of technology readiness and awareness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carlos Flavián ◽  
Alfredo Pérez-Rueda ◽  
Daniel Belanche ◽  
Luis V. Casaló
Keyword(s):  
Artificial Intelligence ◽  
Technology Adoption ◽  
Design Methodology ◽  
Technology Readiness ◽  
Intention To Use ◽  
Content Type ◽  
Financial Investment ◽  
Managerial Implications ◽  
Barriers To Technology

PurposeThe automation of services is rapidly growing, led by sectors such as banking and financial investment. The growing number of investments managed by artificial intelligence (AI) suggests that this technology-based service will become increasingly popular. This study examines how customers' technology readiness and service awareness affect their intention to use analytical AI investment services.Design/methodology/approachThe automation of services is rapidly growing, led by sectors such as banking and financial investment. The growing number of investments managed by AI suggests that this technology-based service will become increasingly popular. This study examines how customers' technology readiness and service awareness affect their intention to use analytical AI investment services.FindingsThe results indicated that customers' technological optimism increases, and insecurity decreases, their intention to use robo-advisors. Surprisingly, feelings of technological discomfort positively influenced robo-advisor adoption. This interesting finding challenges previous insights into technology adoption and value co-creation as analytical AI puts customers into a very passive role and reduces barriers to technology adoption. The research also analyzes how consumers become aware of robo-advisors, and how this influences their acceptance.Originality/valueThis is the first study to analyze the role of customers' technology readiness in the adoption of analytical AI. The authors link the findings to previous technology adoption and automated services' literature and provide specific managerial implications and avenues for further research.

Send in the robots

2016 ◽  
Vol 24 (2) ◽  
pp. 141-144 ◽  
Author(s):  
Tom P. Abeles
Keyword(s):  
Artificial Intelligence ◽  
Personal Identity ◽  
Design Methodology ◽  
Well Being ◽  
Social Implications ◽  
Human Society ◽  
Content Type ◽  
Regional Basis ◽  
And Robotics

Purpose This paper aims to explore how the introduction of robots and artificial intelligence raises questions regarding the role of “work” not just in meeting societal material needs but challenges the idea of work as an underlying paradigm of human society, particularly as personal identity. Design/methodology/approach This paper takes the form of an editorial opinion piece. Findings “Work” is a defining characteristic of an individual. The entrance of robots and artificial intelligence could be a greater challenge to an individual’s sense of well-being and identity than only for filling traditional functions and basic needs of society. Social Implications The question is raised as to the psychological and social implications of the “immigration” of a new “culture” in the form of artificial intelligence and robotics beyond a local or regional basis. Originality/value The increasing presence of robots and artificial intelligence not only offers alternative ways for society to function but also sharpens the challenges that one culture faces when confronted by other communities who are able to fill traditional positions beyond the traditional one of “work”.

Interpretation and tourism: holy grail or emperor’s robes?

2014 ◽  
Vol 8 (4) ◽  
pp. 462-476 ◽  
Author(s):  
Gianna Moscardo
Keyword(s):  
Design Methodology ◽  
Management Tool ◽  
Future Research ◽  
Limited Evidence ◽  
Critical Perspective ◽  
Content Type ◽  
Academic Literature ◽  
Tourism Management ◽  
Heritage Interpretation

Purpose – This paper aims to address the question – is heritage interpretation an effective tool in tourism? Design/methodology/approach – The author takes a critical stance seeking to identify and evaluate key assumptions and questions about the nature and effectiveness of heritage interpretation as a tourism management tool. Findings – There are significant gaps in the available research into interpretation and in those areas that have been studied, there is only limited evidence that interpretation is effective. There are few important findings in this area and even where there are some sound and useful conclusions, they still do not address some of the more fundamental concerns about interpretation more broadly. Research limitations/implications – The paper identifies a set of topics for future research based on the outcomes of the review and consideration of the critiques of interpretation that could be used to improve and extend interpretation in tourism. Originality/value – By taking a critical perspective on interpretation and questioning the untested and implicit assumptions about the nature and role of this activity within tourism, the paper identifies issues relevant to the conduct of tourism research more generally that have been given little attention in the academic literature to date.

scholarly journals Robotopias: mapping utopian perspectives on new industrial technology

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rhiannon Firth ◽  
Andrew Robinson
Keyword(s):  
Artificial Intelligence ◽  
Design Methodology ◽  
New Technologies ◽  
Social Role ◽  
Content Type ◽  
Human Essence ◽  
The Relationship ◽  
Labour Power ◽  
Practical Implications

PurposeThis paper maps utopian theories of technological change. The focus is on debates surrounding emerging industrial technologies which contribute to making the relationship between humans and machines more symbiotic and entangled, such as robotics, automation and artificial intelligence. The aim is to provide a map to navigate complex debates on the potential for technology to be used for emancipatory purposes and to plot the grounds for tactical engagements.Design/methodology/approachThe paper proposes a two-way axis to map theories into to a six-category typology. Axis one contains the parameters humanist–assemblage. Humanists draw on the idea of a human essence of creative labour-power, and treat machines as alienated and exploitative form of this essence. Assemblage theorists draw on posthumanism and poststructuralism, maintaining that humans always exist within assemblages which also contain non-human forces. Axis two contains the parameters utopian/optimist; tactical/processual; and dystopian/pessimist, depending on the construed potential for using new technologies for empowering ends.FindingsThe growing social role of robots portends unknown, and maybe radical, changes, but there is no single human perspective from which this shift is conceived. Approaches cluster in six distinct sets, each with different paradigmatic assumptions.Practical implicationsMapping the categories is useful pedagogically, and makes other political interventions possible, for example interventions between groups and social movements whose practice-based ontologies differ vastly.Originality/valueBringing different approaches into contact and mapping differences in ways which make them more comparable, can help to identify the points of disagreement and the empirical or axiomatic grounds for these. It might facilitate the future identification of criteria to choose among the approaches.

Opportunities and risks of artificial intelligence in recruitment and selection

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Olajide Ore ◽  
Martin Sposato
Keyword(s):  
Artificial Intelligence ◽  
Design Methodology ◽  
Selection Function ◽  
Content Type ◽  
Face To Face ◽  
Effective Performance ◽  
Routine Tasks ◽  
Recruitment And Selection ◽  
Depth Interviews

Purpose The purpose of this study is to contribute to the knowledge on the opportunities and risks in the use of artificial intelligence (AI) in recruitment and selection by exploring the perspectives of recruitment professionals in a multicultural multinational organisation. Design/methodology/approach A qualitative approach was used in this exploratory study. Face-to-face, semi-structured in-depth interviews were conducted with ten professional recruiters who worked for a multinational corporation. Findings The findings revealed that AI facilitates the effective performance of routine tasks through automation. However, the adoption of AI technology in recruitment and selection is also fraught with risks that engender fear and distrust among recruiters. The effective adoption of AI can improve recruitment strategies. However, cynicism exists because of the fears of job losses to automation, even though the participants thought that their jobs would continue to exist because recruiters should always be humans. Originality/value This paper provides a unique exploration of the opportunities and risks in the adoption of AI for the recruitment and selection function in human resource management. The benefits are the delegation of routine tasks to AI and the confirmation of the crucial role of professional recruiters.

Potential of blockchain technology in supply chain management: a literature review

2019 ◽  
Vol 49 (9) ◽  
pp. 881-900 ◽  
Author(s):  
Amulya Gurtu ◽  
Jestin Johny
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Design Methodology ◽  
Chain Management ◽  
Content Type ◽  
Blockchain Technology ◽  
The World ◽  
Innovation And Technology ◽  
Practical Implications

Purpose The purpose of this paper is to review the existing literature on blockchain technology, present some trends and consider its potential value in supply chain management (SCM). Design/methodology/approach Papers that contained the word “blockchain” in their titles, keywords or abstracts were selected for conducting trend analyses. Findings The blockchain technology is rapidly making inroads in many industries and there is tremendous potential to eliminate intermediaries and to make SCM more efficient. Research limitations/implications This analysis is limited to 299 papers from the EBSCO database through December 2018. Practical implications This paper highlights the imperative role of blockchain technology that has created a discourse in the world of innovation and technology. This work will help academics to further the understanding of blockchain technology. Social implications Blockchain technology will provide transparency to consumers. Originality/value This paper presents the first review of blockchain technology and delves into its value in SCM. This work will help researchers in identifying the areas where blockchain is the most desirable and can be implemented.

scholarly journals Impact of Artificial Intelligence on the health protection scheme in India

2020 ◽  
Vol 23 (3) ◽  
pp. 273-281
Author(s):  
Raul V. Rodriguez ◽  
Sanjivni Sinha ◽  
Sakshi Tripathi
Keyword(s):  
Artificial Intelligence ◽  
Customer Service ◽  
Design Methodology ◽  
Healthcare Services ◽  
Health Protection ◽  
Healthcare Sector ◽  
Content Type ◽  
Protection Scheme ◽  
The Future

PurposeThe purpose of the paper is to highlight the role of Artificial Intelligence (AI) in the healthcare industry through the Ayushman Bharat health protection scheme by analyzing various technologies being integrated to improve the customer service and experiences in India. The key focus lies on the understanding of the influence of AI in the healthcare system services, the clinical treatment, and the facilities to progress with accurate and precise health screening in India.Design/methodology/approachA systematic study on the emerging technologies of AI and the applications in the healthcare sector is presented in the form of a viewpoint.FindingsAI certainly enhances experiential services; however, it cannot surpass the human touch which is an essential determinant of experiential healthcare services. AI acts as an effective complementary dimension to the future of healthcare.Originality/valueThis viewpoint discusses the applications and role of AI with the help of relevant examples. It highlights the different technologies being applied and how they will be used in the future focusing upon the Ayushman Bharat health protection scheme in India.

Embracing the role of artificial intelligence in accounting and finance: contemplating the changing skillset expectations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bhumika Gambhir ◽  
Anindita Bhattacharjee
Keyword(s):  
Artificial Intelligence ◽  
United Arab Emirates ◽  
Design Methodology ◽  
Learning And Development ◽  
Content Type ◽  
The Future ◽  
Challenges And Opportunities ◽  
The Face ◽  
Practical Implications

Purpose The purpose of this paper is to highlight how Artificial intelligence (AI) and its subsets are changing the face of the accounting and finance (A&F) profession. Expectations from A&F professionals are changing due to the expeditious changes in technology. This paper proposes new skill set expectations from these professionals. Design/methodology/approach This is a viewpoint paper based on the opinions/views of the employees working in medium and large organizations in A&F in the United Arab Emirates (UAE). The employee viewpoints were gathered through an emailed questionnaire. Findings This paper illustrates the need to embrace technology and acquire the necessary skills to work in conjunction with machines. This will help A&F professionals to meet the changing expectations of employers. Practical implications This paper emphasizes the usefulness of training, learning, and development of the skills necessary for A&F professionals to work with AI and its subsets. Originality/value This paper discusses how AI will bring in challenges and opportunities in the future. It suggests how A&F professionals can embrace technology (driven by AI) and understand to work with it.

The role of artificial intelligence in robotics

2014 ◽  
Vol 41 (2) ◽  
pp. 119-123 ◽  
Author(s):  
Robert Bogue
Keyword(s):  
Artificial Intelligence ◽  
Design Methodology ◽  
Human Intelligence ◽  
General Intelligence ◽  
Rapid Progress ◽  
Significant Progress ◽  
Development Activity ◽  
Content Type ◽  
Insight Into

Purpose – This paper aims to provide an insight into the use of artificial intelligence (AI) in robotics. Design/methodology/approach – Following an introduction to AI, this paper provides an overview of the application of AI to robotics. Mobile robots are then discussed, together with the various AI techniques employed and under development. The application of the OpenCog artificial general intelligence architecture is then considered and the paper concludes with a brief discussion. Findings – This shows that many AI concepts are being applied to humanoid, mobile and other classes of robots. Significant progress has been made and many innovative AI strategies are being studied which often seek to emulate aspects of human intelligence. Much development activity is being driven by military interests but as yet, the level of intelligence exhibited by the most advanced robots is at best equivalent to that of a very young child. Several academics argue that more rapid progress will arise from a closer integration of AI and robotic research. Originality/value – This article discusses the role of AI in robotics and provides details of number of robotic developments involving a range of AI concepts.

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