scholarly journals Internet of Things in the accounting field. Benefits and challenges

2021 ◽  
Vol 31 (3) ◽  
Author(s):  
Anna Karmańska

The main objective of this paper is to identify the benefits and challenges of the Internet of Things (IoT) application in the accounting field of organisations. The study adopts a questionnaire and an interview technique in a company from the road transport sector. The questionnaire research sample includes 151 accounting practitioners and students. Data are collected through the use of an online survey. A principal axis factor analysis with the promax rotation is conducted to assess the underlying structure for the items of the questionnaire. The research outcomes indicate that, in the opinion of accountants and students, the IoT adoption enables the organisation to perform enhanced reporting analysis based on large amount of data gained through sensors (mean=3.98), access to data thorough cloud computing (3.97), and accounting process automation (3.95). From the point of view of managers, the most important benefit is the increase in employee productivity and asset management. The respondents indicate the following aspects as challenges: creation of infrastructure for the adoption a new technology, which accounted for 40.22% of the variance, and cyber security, loss of privacy (7.23% of the explained variance). The findings reveal benefits and challenges for the IoT adoption and could support managers in deploying a new technology in their organisations. The research limitation concerns the fact that this study focuses on respondents from Poland.

2021 ◽  
Vol 13 (4) ◽  
pp. 2225
Author(s):  
Ralf Peters ◽  
Janos Lucian Breuer ◽  
Maximilian Decker ◽  
Thomas Grube ◽  
Martin Robinius ◽  
...  

Achieving the CO2 reduction targets for 2050 requires extensive measures being undertaken in all sectors. In contrast to energy generation, the transport sector has not yet been able to achieve a substantive reduction in CO2 emissions. Measures for the ever more pressing reduction in CO2 emissions from transportation include the increased use of electric vehicles powered by batteries or fuel cells. The use of fuel cells requires the production of hydrogen and the establishment of a corresponding hydrogen production system and associated infrastructure. Synthetic fuels made using carbon dioxide and sustainably-produced hydrogen can be used in the existing infrastructure and will reach the extant vehicle fleet in the medium term. All three options require a major expansion of the generation capacities for renewable electricity. Moreover, various options for road freight transport with light duty vehicles (LDVs) and heavy duty vehicles (HDVs) are analyzed and compared. In addition to efficiency throughout the entire value chain, well-to-wheel efficiency and also other aspects play an important role in this comparison. These include: (a) the possibility of large-scale energy storage in the sense of so-called ‘sector coupling’, which is offered only by hydrogen and synthetic energy sources; (b) the use of the existing fueling station infrastructure and the applicability of the new technology on the existing fleet; (c) fulfilling the power and range requirements of the long-distance road transport.


2020 ◽  
Author(s):  
Luísa Barros ◽  
Mary Barreto ◽  
Lucas Pereira

Electric Vehicles (EV) adoption targets have been set by governments from countries throughout Europe, related to the European goals, for the decarbonization of the road transport sector. The change for electric vehicle technology can be challenging to EV users for a number of reasons such as battery autonomy, time to charge the vehicle, and the different driving conditions. The work in this paper aims to study how users from Madeira and Porto Santo islands deal with the challenges of EV adoption. Furthermore, this paper also studies the role of the orography in the Regenerative Braking System technology integrated into electric vehicles. To assess such information, an online questionnaire was prepared and sent out to the electric vehicle community of both islands. The main results of this study show drivers’ preference to charge the vehicles at their household and that users are satisfied with the vehicle’s technology. Also, users’ battery range anxiety did not seem to have a significant impact. Moreover, from the drivers’ point of view, there is still the need to study the role of orography, while using the regenerative braking system.


2019 ◽  
Vol 10 (5) ◽  
pp. 421-437
Author(s):  
Qiong Dang ◽  

In 2001, the website of the Palace Museum was opened to the public, marking that museum’s first step into the digital era in China. Numerous studies and much research has concentrated on how to employ this new technology in order to digitize the museum and its collection. However, little attention has been paid to research regarding visitor satisfaction’s regarding museum websites in China. This research aims to fill the gap. Consequently, this conceptual model has been proposed, and the Palace Museum website was as the research objective. Empirical methodology has been applied and the online survey was created to gather data, which results in a total of 557 questionnaires being analyzed though the SPSS 20.0. The findings demonstrate that system quality, perceived usefulness, perceived usability, and the museum’s image have a positive impact on visitor satisfaction regarding their continuance intention. Furthermore, managerial implications are proposed for museum practitioners.


2018 ◽  
Vol 58 (1) ◽  
pp. 41-52 ◽  
Author(s):  
Péter Bucsky

Abstract The freight transport sector is a low profit and high competition business and therefore has less ability to invest in research and development in the field of autonomous vehicles (AV) than the private car industry. There are already different levels of automation technologies in the transport industry, but most of these are serving niche demands and answers have yet to be found about whether it would be worthwhile to industrialise these technologies. New innovations from different fields are constantly changing the freight traffic industry but these are less disruptive than on other markets. The aim of this article is to show the current state of development of freight traffic with regards to AVs and analyse which future directions of development might be viable. The level of automation is very different in the case of different transport modes and most probably the technology will favour road transport over other, less environmentally harmful traffic modes.


Think India ◽  
2019 ◽  
Vol 22 (3) ◽  
pp. 402-409
Author(s):  
Deepak Shrivastava ◽  
Apurva Shrivastava ◽  
Gyan Prakash

Tech-friendliness in this new era is an important quotient considered and the persons’ acceptance towards the technology frequency matters a lot. But still the frequency varies from person to person, this brought in the concept of Technology Acceptance Model given by Fred Davis in 1989. The theory of TAM is based on two theories that are Theory of Reasoned Action and Theory of Planned Behavior, TAM is extended version of these two. Green Banking is a new technology introduced by the banks that focuses on the growth of Sustainable development and Banking system too. Thus, banks ask their customers to use it or practice it in their daily life transactions. But every customer has their own point of view on the usage of Green banking. Thus, the research aims to understand the customers’ perception towards the Green Banking for this TAM is used. The research states that Perceived risk is the primary factor that is followed by perceived usefulness and perceived ease of use that impacts the decision to use green banking. Thus, the behavioral intention results in actual use of green banking usage for which people are trying to accept the new technology. So, the banks have earned points for creating awareness among their customers but still they have to work hard and clarify their customers’ problems and vanish that hitch that is stopping them to use green banking easily.


Author(s):  
Amit Kumar Bhanja ◽  
P.C Tripathy

Innovation is the key to opportunities and growth in today’s competitive and dynamic business environment. It not only nurtures but also provides companies with unique dimensions for constant reinvention of the existing way of performance which enables and facilitates them to reach out to their prospective customers more effectively. It has been estimated by Morgan Stanley that India would have 480 million shoppers buying products online by the year 2026, a drastic increase from 60 million online shoppers in the year 2016. E-commerce companies are aggressively implementing innovative methods of marketing their product offerings using tools like digital marketing, internet of things (IoT)and artificial intelligence to name a few. This paper focuses on outlining the innovative ways of marketing that the E-Commerce sector implements in orders to increase their customer base and aims at determining the future scope of this area. A conceptual comparative study of Amazon and Flipkart helps to determine which marketing strategies are more appealing and beneficial for both the customers and companies point of view.


Author(s):  
Chris Reeves ◽  
Geoff Davis ◽  
David D. Ward ◽  
Tim Edwards ◽  
Alastair R. Ruddle

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Jane Scheetz ◽  
Philip Rothschild ◽  
Myra McGuinness ◽  
Xavier Hadoux ◽  
H. Peter Soyer ◽  
...  

AbstractArtificial intelligence technology has advanced rapidly in recent years and has the potential to improve healthcare outcomes. However, technology uptake will be largely driven by clinicians, and there is a paucity of data regarding the attitude that clinicians have to this new technology. In June–August 2019 we conducted an online survey of fellows and trainees of three specialty colleges (ophthalmology, radiology/radiation oncology, dermatology) in Australia and New Zealand on artificial intelligence. There were 632 complete responses (n = 305, 230, and 97, respectively), equating to a response rate of 20.4%, 5.1%, and 13.2% for the above colleges, respectively. The majority (n = 449, 71.0%) believed artificial intelligence would improve their field of medicine, and that medical workforce needs would be impacted by the technology within the next decade (n = 542, 85.8%). Improved disease screening and streamlining of monotonous tasks were identified as key benefits of artificial intelligence. The divestment of healthcare to technology companies and medical liability implications were the greatest concerns. Education was identified as a priority to prepare clinicians for the implementation of artificial intelligence in healthcare. This survey highlights parallels between the perceptions of different clinician groups in Australia and New Zealand about artificial intelligence in medicine. Artificial intelligence was recognized as valuable technology that will have wide-ranging impacts on healthcare.


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