scholarly journals INFORMATION TECHNOLOGIES IN ACCOUNTING AND RELATED SECURITY RISKS

2021 ◽  
Author(s):  
Nataliia Chekh ◽  
Olena Konoplina ◽  
Yuliya Mizik
Keyword(s):  
Data Mining ◽  
Information Technology ◽  
Cloud Computing ◽  
Big Data ◽  
Information Technologies ◽  
Economies Of Scale ◽  
New Technologies ◽  
Business Environment ◽  
Wide Range ◽  
Modern Information

Today, the business environment has become extremely dynamic due to rapid changes in information technology due to competition and the desire for efficiency. Designed to meet a wide range of economic requirements, new technologies offer flexibility, economies of scale, mobility and greater accuracy. The field of accounting is subject to this new era of change. The era of the Internet of Everything (IoE) is reshaping the profession of accountant according to the current needs of organizations. Artificial intelligence and process automation take on redundant and repetitive tasks performed by professionals, creating space for more complex activities such as analysis and business consulting. The article considers the main modern information technologies and the possibilities of their use in accounting. With the use of information technology, more opportunities have opened up in the field of accounting. The purpose of the article is to analyze the use of modern information technology in accounting, to study the features of their implementation and related risks for the company. Technological determinants of the development of the organization of accounting are: the spread of mobile communications; improving the provision of Internet access services; software development; conversion of smartphones, tablets into integrated devices, their active use in the workplace of accounting staff.The main advantages of such technologies as cloud computing platforms, big data, data mining and mobile technologies are identified. The main threats associated with the use of these technologies have also been identified. It is determined that new technologies, as well as the need for real-time reporting make changes in the profession of accountant. Novice accountants may lack the knowledge to efficiently obtain and process large amounts of data. This is due to the fact that the existing curricula of accounting faculties in Ukraine are not sufficiently focused on new technologies, such as cloud computing, Big Data or data mining. As a result, it can be difficult for accountants to secure confidential information using the latest technology.

Research on the application of information technology of Big Data in Chinese digital library

2019 ◽  
Vol 40 (8/9) ◽  
pp. 518-531 ◽  
Author(s):  
Shuqing Li ◽  
Zhiyuan Hao ◽  
Li Ding ◽  
Xia Xu
Keyword(s):  
Information Technology ◽  
Big Data ◽  
Digital Library ◽  
Digital Libraries ◽  
Information Technologies ◽  
New Technologies ◽  
Content Type ◽  
Technology Application ◽  
Modern Information Technology ◽  
Modern Information

Purpose Through the case analysis of China’s digital library, the purpose of this paper is to make readers understand the development status, achievements and problems of China’s digital library. At the same time, it also enables readers to understand the common application forms of these modern information technologies in digital libraries, so as to provide a reference basis for the application of new technologies in other countries’ digital libraries. Design/methodology/approach On the basis of literature review, the authors have analyzed a conspicuous collection of related papers in order to make a comprehensive summary and elaboration on the present situation of modern information technology application in Chinese digital libraries. Findings This paper defines and analyses the concepts, contents and relationships of the three most important modern Big Data information technologies, and then completes the analysis of the current situation of the application of information technology in Chinese digital libraries. The block chain can achieve more accurate information collection, more secure information storage and more effective information dissemination. Artificial intelligence can improve the existing digital library service level in three aspects: resource construction, information organization and information service. Internet plus will help transform the traditional digital library business mode in order to adapt to the change of user-centered service. Originality/value This is among the first structured attempts of comprehensively and generally summarizing the application of modern information technology in Chinese digital libraries. It also contains an original exploration of the relationship between the main kinds of modern information technology. Based on this, a relatively complete application scenario and possible vision of modern information technology in digital library can be built.

Competitive Force/Marketing Mix (CF/MM) Framework

2001 ◽  
pp. 218-236
Author(s):  
Brian J. Reithel ◽  
Chi Hwang ◽  
Katherine Boswell
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Information Technologies ◽  
Business Environment ◽  
Systems Development ◽  
Marketing Mix ◽  
Strategic Impact ◽  
Modern Information ◽  
Year 2000 ◽  
Competitive Forces

Information systems researchers continue to grapple with the development of frameworks to aid managers in the identification of opportunities for the strategic use of information technology. Many of the current frameworks have been proposed to guide the systems development process, but few have successfully dealt with the underlying business issues that drive the need to develop an information system in the first place. Because the difficulties that a particular business must cope with arise from the distinctive characteristics of the firm, its product and the particular niche in which the firm operates, this chapter presents a two-dimensional Competitive Force/Marketing Mix (CF/MM) framework that can be used to recognize opportunities for strategic information systems within the firm’s niche. The CF/MM framework is based on a combination of Porter’s view of strategy as a response to the unique mix of the five competitive forces faced by a firm, and the firm’s marketing strategy. By using the CF/MM framework, managers and researchers can identify opportunities to use emerging information technologies as part of front-line competitive strategy. After presentation of the CF/MM framework, the chapter presents a summary of the results of a CF/MM-based analysis of 150 articles related to the competitive use of information technology that have been published in both the popular press and scholarly press. Organizations that are successful in creatively focusing the use of the expanding array of modern information technologies on their particular business niche will increase their ability to survive in the dynamic business environment of the year 2000 and beyond. The CF/MM framework can also be used by IS managers to orchestrate the mix of applications held by a firm in order to maximize the strategic impact of IT investments.

scholarly journals Thoughts on the Development of Accounting under the Background of Informationization

2021 ◽  
Vol 235 ◽  
pp. 03089
Author(s):  
Jiang Shui
Keyword(s):  
Information Technology ◽  
Cloud Computing ◽  
Big Data ◽  
Development Process ◽  
New Technologies ◽  
Context Information

In the present era, information technology continues to develop in-depth. Some new technologies, such as Big Data and cloud computing are emerging, constantly changing our lives. In this context, information technology has gradually penetrated the accounting field, profoundly changing the accounting industry’s development process, and has brought huge challenges to accountants. This paper addresses the challenges that information technology brings to the accounting industry and gives corresponding countermeasures to promote accounting’s better development.

New Technologies and the Impact on the Business Environment

2015 ◽  
pp. 35-49
Author(s):  
Sergio Ricardo Mazini
Keyword(s):  
Information Technology ◽  
Cloud Computing ◽  
Research Method ◽  
New Technologies ◽  
Business Environment ◽  
Organizational Processes ◽  
Shoe Industry ◽  
Strategic Role ◽  
The Impact

This chapter presents an approach to the strategic role of new technologies, like tablets and cloud computing, and the impact on the business environment. It discusses the importance of companies to understand and use these new technologies in their various organizational processes, always looking for the strategic alignment of information technology with organizational strategy. The chapter also discusses the contribution of information technology to the information systems of companies, through the resources and solutions available today, such as tablets and cloud computing. The research method is the survey conducted in firms located in an industrial Brazilian shoe industry.

scholarly journals A comprehensive analysis of cloud-based big data challenges and opportunities for SMEs in India

2020 ◽  
Vol 10 (1) ◽  
pp. 35-44
Author(s):  
Nitirajsingh Sandu ◽  
Ergun Gide ◽  
Shakir Karim
Keyword(s):  
Information Technology ◽  
Cloud Computing ◽  
Developing Countries ◽  
Big Data ◽  
New Technologies ◽  
Small And Medium Enterprises ◽  
Comprehensive Analysis ◽  
Competitive Edge ◽  
Challenges And Opportunities ◽  
Medium Enterprises

The purpose of this paper is to do a comprehensive analysis of Cloud based Big Data challenges and opportunity for SMEs in India. Big Data (BD) are big buzz words, and many large enterprises are making significant advances in their product development, customer relations, and increasing profitability by targeting specific customers. Therefore, it has generated interest for both the academic and industry world as it has the potential to enhance the decision making process by providing valuable insights. The large organisations are benefiting from using BD as a tool to gain a competitive edge over rivals by driving new revenue streams and improving internal operational efficiency. The large organisations are already investing as well leveraging BD. On the contrary, Small and Medium Enterprises (SMEs) in India are slow adopters of new technologies due to many factors and pose to lose their competitive edge on the world stage. SMEs can also leverage BD to gain a strategic competitive advantage but are resource poor in terms of investment in manpower and financial resources. Major challenges still exist in the adoption of BD especially in information technology architecture. Cloud Computing (CC) can eliminate the need to maintain expensive computing hardware, software, and networking resources. CC can also provide a solution to scalability issues, high speed performance, and fault tolerance for using BD. With CC usage, SMEs can take advantage of BD without significant investment in information technology and manpower. This research uses secondary data as a research data collection technique, which is its limitation. However, a quantitative research methodology using statistical surveys is planned to be conducted in the near future to understand the factors impacting on the adoption of Cloud based Big Data for Indian SMEs. This paper contributes to exploring and enhancing the understanding of the challenges and opportunities for SMEs in India for adopting BD. This study will also have both industrial implications for practitioners in India, as well as those in other developing countries, and academic implications for researchers who are interested in BD adoption in developing countries. Keywords: Cloud Computing (CC), Big Data (BD), Small and Medium Enterprises (SMEs), Challenges, Opportunities, India.

scholarly journals Thoughts on the Development of Accounting under the Background of Informationization

2020 ◽  
Vol 218 ◽  
pp. 01016
Author(s):  
Shui Jiang
Keyword(s):  
Information Technology ◽  
Cloud Computing ◽  
Big Data ◽  
Development Process ◽  
New Technologies ◽  
Context Information

In the present era, information technology continues to develop in-depth. Some new technologies , such as Big Data and cloud computing are emerging, constantly changing our lives. In this context, information technology has gradually penetrated the accounting field, profoundly changing the accounting industry’s development process, and has brought huge challenges to accountants. This paper addresses the challenges that information technology brings to the accounting industry and gives corresponding countermeasures to promote accounting’s better development.

Challenges and Cloud Computing Environments Towards Big Data

2014 ◽  
pp. 203-208
Author(s):  
Kiran Kumar S V N Madupu
Keyword(s):  
Data Mining ◽  
Cloud Computing ◽  
Big Data ◽  
Technology Development ◽  
Computing Environments ◽  
Modern Technologies

Big Data has terrific influence on scientific discoveries and also value development. This paper presents approaches in data mining and modern technologies in Big Data. Difficulties of data mining as well as data mining with big data are discussed. Some technology development of data mining as well as data mining with big data are additionally presented.

Trends and Opportunities in Health Analytics as a Service and Implications for Use in Low Resource Settings: A Literature Review Abstract (Preprint)

2019 ◽  
Author(s):  
Meghana Bastwadkar ◽  
Carolyn McGregor ◽  
S Balaji
Keyword(s):  
Data Mining ◽  
Cloud Computing ◽  
Big Data ◽  
Intensive Care ◽  
Literature Review ◽  
Health Monitoring ◽  
Data Analytics ◽  
Neonatal Intensive Care ◽  
Big Data Analytics ◽  
Healthcare Facilities

BACKGROUND This paper presents a systematic literature review of existing remote health monitoring systems with special reference to neonatal intensive care (NICU). Articles on NICU clinical decision support systems (CDSSs) which used cloud computing and big data analytics were surveyed. OBJECTIVE The aim of this study is to review technologies used to provide NICU CDSS. The literature review highlights the gaps within frameworks providing HAaaS paradigm for big data analytics METHODS Literature searches were performed in Google Scholar, IEEE Digital Library, JMIR Medical Informatics, JMIR Human Factors and JMIR mHealth and only English articles published on and after 2015 were included. The overall search strategy was to retrieve articles that included terms that were related to “health analytics” and “as a service” or “internet of things” / ”IoT” and “neonatal intensive care unit” / ”NICU”. Title and abstracts were reviewed to assess relevance. RESULTS In total, 17 full papers met all criteria and were selected for full review. Results showed that in most cases bedside medical devices like pulse oximeters have been used as the sensor device. Results revealed a great diversity in data acquisition techniques used however in most cases the same physiological data (heart rate, respiratory rate, blood pressure, blood oxygen saturation) was acquired. Results obtained have shown that in most cases data analytics involved data mining classification techniques, fuzzy logic-NICU decision support systems (DSS) etc where as big data analytics involving Artemis cloud data analysis have used CRISP-TDM and STDM temporal data mining technique to support clinical research studies. In most scenarios both real-time and retrospective analytics have been performed. Results reveal that most of the research study has been performed within small and medium sized urban hospitals so there is wide scope for research within rural and remote hospitals with NICU set ups. Results have shown creating a HAaaS approach where data acquisition and data analytics are not tightly coupled remains an open research area. Reviewed articles have described architecture and base technologies for neonatal health monitoring with an IoT approach. CONCLUSIONS The current work supports implementation of the expanded Artemis cloud as a commercial offering to healthcare facilities in Canada and worldwide to provide cloud computing services to critical care. However, no work till date has been completed for low resource setting environment within healthcare facilities in India which results in scope for research. It is observed that all the big data analytics frameworks which have been reviewed in this study have tight coupling of components within the framework, so there is a need for a framework with functional decoupling of components.

scholarly journals The Impact of Big Data on Electronic Commerce in Profit Organisations in Saudi Arabia

2019 ◽  
Vol 10 (4) ◽  
pp. 106
Author(s):  
Bader A. Alyoubi
Keyword(s):  
Saudi Arabia ◽  
Big Data ◽  
Inventory Management ◽  
New Technologies ◽  
Predictive Analytics ◽  
Business Environment ◽  
Primary Data ◽  
Research Approach ◽  
Multiple Sources ◽  
The Impact

Big Data is gaining rapid popularity in e-commerce sector across the globe. There is a general consensus among experts that Saudi organisations are late in adopting new technologies. It is generally believed that the lack of research in latest technologies that are specific to Saudi Arabia that is culturally, socially, and economically different from the West, is one of the key factors for the delay in technology adoption in Saudi Arabia. Hence, to fill this gap to a certain extent and create awareness about Big Data technology, the primary goal of this research was to identify the impact of Big Data on e-commerce organisations in Saudi Arabia. Internet has changed the business environment of Saudi Arabia too. E-commerce is set for achieving new heights due to latest technological advancements. A qualitative research approach was used by conducting interviews with highly experienced professional to gather primary data. Using multiple sources of evidence, this research found out that traditional databases are not capable of handling massive data. Big Data is a promising technology that can be adopted by e-commerce companies in Saudi Arabia. Big Data’s predictive analytics will certainly help e-commerce companies to gain better insight of the consumer behaviour and thus offer customised products and services. The key finding of this research is that Big Data has a significant impact in e-commerce organisations in Saudi Arabia on various verticals like customer retention, inventory management, product customisation, and fraud detection.

Benchmarking the practices of flexibility with maturity models and frameworks of organizational capabilities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sanjai Kumar Shukla ◽  
Sushil
Keyword(s):  
Information Technology ◽  
Comparative Analysis ◽  
Business Environment ◽  
Organizational Capabilities ◽  
Maturity Model ◽  
Human Capabilities ◽  
Maturity Models ◽  
Content Type ◽  
Wide Range ◽  
Flexibility Maturity

PurposeOrganizational capabilities are crucial to achieve the objectives. A plethora of maturity models is available to guide organizational capabilities that create a perplexing situation about what stuff to improve and what to leave. Therefore, a unified maturity model addressing a wide range of capabilities is a necessity. This paper establishes that a flexibility maturity model is an unified model containing the operational, strategic and human capabilities.Design/methodology/approachThis paper does a comparative analysis/benchmarking studies of different maturity models/frameworks widely used in the information technology (IT) sector with respect to the flexibility maturity model to establish its comprehensiveness and application in the organization to handle multiple goals.FindingsThis study confirms that the flexibility maturity model has the crucial elements of all the maturity models. If the organizations use the flexibility maturity model, they can avoid the burden of complying with multiple ones and become objective-driven rather than compliance-driven.Research limitations/implicationsThe maturity models used in information technology sectors are used. This work will inspire other maturity models to adopt flexibility phenomena.Practical implicationsThe comparative analysis will give confidence in application of flexibility framework. The business environment and strategic options across organizations are inherently different that the flexibility maturity model well handles.Social implicationsA choice is put to an organization to see the comparison tables produced in this paper and choose the right framework according to the prevailing business situation.Originality/valueThis is the first study that makes a conclusion based on comparative benchmarking of existing maturity models.

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