scholarly journals Blockchain and its application to accounting

2021 ◽  
Vol 17 (1) ◽  
pp. 1
Author(s):  
Eladio Pascual Pedreño ◽  
Vera Gelashvili ◽  
Laura Pascual Nebreda
Keyword(s):  
Computer Networks ◽  
Future Application ◽  
Accounting System ◽  
Review Of The Literature ◽  
Technical Improvement ◽  
Academic Literature ◽  
The Future ◽  
The Impact ◽  
Terminological Confusion

Purpose: In recent years Bitcoin has revolutionized the financial world. Its birth was made possible thanks to an innovative combination of certain pre-existing technology in computer networks and cryptography, which led to the existence of a transparent, reliable and immutable record of transactions, a large shared ledger: Blockchain. Several studies analyse the application or future application of Blockchain in different industries. The application of Blockchain in accounting is one of the most debated, since it is a shared accounting record and it is anticipated that its application could change the mission of accountants or even auditors. Therefore, the main objective of this work is to analyze the existing literature on the importance of Blockchain and its possible impact on accounting.Design/methodology/approach: The review of the literature on blockchain and its importance was carried out. Also we have analyzed the triple entry and the so-called accounting ledger, trying to clarify some existing terminological confusion, and we have faced what could be the future of this technology.Findings: The review of the literature implies that Blockchain, after technical improvement and development, will involve an important transformation of the traditional accounting system, with the consequent modification of the work of accountants and auditors.Originality/value: One of the main contributions of this study is its importance for academic literature, being one of the first to analyze the impact of Blockchain in traditional accounting.

Introducing Predictive Policing Technologies (PPT)

2020 ◽  
pp. 180-192
Author(s):  
Peter Watt ◽  
George Boak ◽  
Marija Krlic ◽  
Dawn Heather Wilkinson ◽  
Jeff Gold
Keyword(s):  
Organizational Change ◽  
Pilot Study ◽  
Case History ◽  
Police Force ◽  
Future Application ◽  
First Year ◽  
Predictive Policing ◽  
The North ◽  
The Future ◽  
The Impact

This reflective case-history presents the findings of a 12-week pilot study of a collaborative organizational change project which oversaw the implementation of predictive policing technology (PPT) into a territorial police force in the North of England. Based on the first year of a two-year initiative, the reflections consider the impact on the future of the project and their potential future application and cultural embeddedness, beyond the organizational and time-bound specifics of this case.

scholarly journals Post-Pandemic Travel

2021 ◽  
Vol 16 (1) ◽  
Author(s):  
Sneha N
Keyword(s):  
Decision Making ◽  
Tourism Industry ◽  
Decision Making Process ◽  
Academic Literature ◽  
The Future ◽  
Current Scenario ◽  
Research Outcome ◽  
The Moment ◽  
Online Travel ◽  
The Impact

The Indian tourism industry has reached a great scale over the years. With the over-increasing internet penetration, more travellers are booking online travel in India. However, the world and in particular the tourism industry has seen an unprecedented shutdown due to Covid-19 affecting 2020 due to the absence of a universal vaccination at the moment. It is important to understand the current scenario of Indian travel patterns prior to the impact of Corona Virus and the factors which will be influencing the decision-making process of Indian Travellers in the future. Hence, this paper attempts to study and decode the decision-making process of Indian Travellers through extensive review of contemporary academic literature on post-pandemic tourism emerging with COVID-19 crisis. This study area is important because it addresses a pressing problem of comprehending the post pandemic travel and the research outcome suggests practical solutions to overcome the critical barriers arising out of Covid-19 for Indian Travellers and learn to practice a new way of travelling in the future.

A scenario approach to demand forecasting

2004 ◽  
Vol 4 (3) ◽  
pp. 45-56 ◽  
Author(s):  
R. Westcott
Keyword(s):  
Water Resources ◽  
Water Use ◽  
Demand Forecasting ◽  
Water Environment ◽  
Regulatory Reform ◽  
Future Application ◽  
Water Demands ◽  
The Future ◽  
The Individual ◽  
The Impact

The Environment Agency's 2001 national water resources strategy, Water resources for the future, provides a secure framework for the management of water that protects the long-term future of the water environment while encouraging sustainable development. Underpinning the strategy are a suite of scenario based forecasts developed to explore the impact of key drivers of demand within different sectors of water use across England and Wales. This paper explains the approach used to produce these forecasts, summarises how the individual components of demand were considered and highlights opportunities for future application and development of this approach. Using the premise that total water demand can mask conflicting trends between sectors, it is essential to consider each sector and its micro-components independently to understand the specific drivers of demand and consequently determine how these might best be managed. Four scenarios reflecting different possible futures of socio-economic and governmental structure were created to test “how”, “why” and “where” these water demands may change by 2025. Such an approach provides an opportunity to test the implications of macro drivers of demand, such as, economic growth and regulatory reform, on the micro-components of water use, linking disparate sectors to a common set of assumptions about the future.

scholarly journals The Impact of the COVID-19 Crisis on Growth-Oriented SMEs: Building Entrepreneurial Resilience

2021 ◽  
Vol 13 (16) ◽  
pp. 9296 ◽  
Author(s):  
Jelle Schepers ◽  
Pieter Vandekerkhof ◽  
Yannick Dillen
Keyword(s):  
Learning Process ◽  
Lessons Learned ◽  
Entrepreneurial Learning ◽  
Research Framework ◽  
Academic Literature ◽  
The Future ◽  
The Impact ◽  
Second Wave

This study explores how the COVID-19 pandemic has forced Flemish growth-oriented entrepreneurs to build entrepreneurial resilience. We rely on a research framework that consists of a “challenge-reaction-learning loop” to empirically investigate how entrepreneurial resilience is built in times of the COVID-19 crisis. To investigate this complex entrepreneurial learning process, we use data that have been collected during the first and second wave of the COVID-19 pandemic. By using several datapoints, we could identify (1) the specific challenges growth-oriented firms are facing as a result of the COVID-19 crisis; (2) how these entrepreneurs reacted to these challenges; and (3) what they learned during the first and second wave of the pandemic and how they perceive the future. By making this entrepreneurial learning process explicit and dividing it into an iterative “challenge-reaction-learning loop”, this study is relevant for all entrepreneurs, as it contains several interesting lessons learned. We also contribute to academic literature as we provide future researchers a tangible framework to further elucidate how entrepreneurial resilience is built in times of crisis.

scholarly journals Post-Pandemic Travel

2021 ◽  
Vol 16 (1) ◽  
Author(s):  
Sneha N
Keyword(s):  
Decision Making ◽  
Tourism Industry ◽  
Decision Making Process ◽  
Academic Literature ◽  
The Future ◽  
Current Scenario ◽  
Research Outcome ◽  
The Moment ◽  
Online Travel ◽  
The Impact

The Indian tourism industry has reached a great scale over the years. With the over-increasing internet penetration, more travellers are booking online travel in India. However, the world and in particular the tourism industry has seen an unprecedented shutdown due to Covid-19 affecting 2020 due to the absence of a universal vaccination at the moment. It is important to understand the current scenario of Indian travel patterns prior to the impact of Corona Virus and the factors which will be influencing the decision-making process of Indian Travellers in the future. Hence, this paper attempts to study and decode the decision-making process of Indian Travellers through extensive review of contemporary academic literature on post-pandemic tourism emerging with COVID-19 crisis. This study area is important because it addresses a pressing problem of comprehending the post pandemic travel and the research outcome suggests practical solutions to overcome the critical barriers arising out of Covid-19 for Indian Travellers and learn to practice a new way of travelling in the future.

scholarly journals Introducing Predictive Policing Technologies (PPT)

2019 ◽  
pp. 472-482 ◽  
Author(s):  
Peter Watt ◽  
George Boak ◽  
Marija Krlic ◽  
Dawn Heather Wilkinson ◽  
Jeff Gold
Keyword(s):  
Organizational Change ◽  
Pilot Study ◽  
Case History ◽  
Police Force ◽  
Future Application ◽  
First Year ◽  
Predictive Policing ◽  
The North ◽  
The Future ◽  
The Impact

This reflective case-history presents the findings of a 12-week pilot study of a collaborative organizational change project which oversaw the implementation of predictive policing technology (PPT) into a territorial police force in the North of England. Based on the first year of a two-year initiative, the reflections consider the impact on the future of the project and their potential future application and cultural embeddedness, beyond the organizational and time-bound specifics of this case.

scholarly journals COMPLICATIONS IN LOCAL ANESTHESIA: WHAT ARE THEY? AND WHAT IS THE PERSPECTIVE FOR THE FUTURE? LITERATURE REVIEW

2021 ◽  
Keyword(s):  
Literature Review ◽  
Local Anesthesia ◽  
Local Anesthetics ◽  
Injection Pain ◽  
Basic Information ◽  
Review Of The Literature ◽  
The Future ◽  
Available Information ◽  
The Impact ◽  
Ophthalmic Changes

BACKGROUND: The present work is a review of the literature on the main complications related to local anesthetics and brings what the articles indicate about the incidences of the future. OBJECTIVE: To deal with the main documented complications and, using the available information, draw a picture of future complications. METHOD: The basic information was found in searches in the PubMed, MEDLINE, SciELO and Google Scholar databases. RESULT: Complications found were: Injection pain, needle breaking, trismus, hematoma, infection, edema, necrosis, allergies, intoxication, methemoglobinemia, ophthalmic changes, paraesthesia and complications modulated by systemic changes. The authors conclude that the next few years may have an increase in the impact of complications.

Pengaruh Budaya Terhadap Akuntansi, Auditing Dan Praktik Akuntansi Internasional

2016 ◽  
Vol 3 (1) ◽  
pp. 78-95
Author(s):  
Priyastiwi Priyastiwi
Keyword(s):  
Cultural Values ◽  
Leadership Style ◽  
Financial Reporting ◽  
National Level ◽  
Deep Understanding ◽  
Cultural Dimensions ◽  
Financial Disclosure ◽  
Cross Cultural Differences ◽  
The Future ◽  
The Impact

The purpose of this article is to provide the basic model of Hofstede and Grays’ cultural values that relates the Hofstede’s cultural dimensions and Gray‘s accounting value. This article reviews some studies that prove the model and develop the research in the future. There are some evidences that link the Hofstede’s cultural values studies with the auditor’s judgment and decisions by developing a framework that categorizes the auditor’s judgments and decisions are most likely influenced by cross-cultural differences. The categories include risk assessment, risk decisions and ethical judgments. Understanding the impact of cultural factors on the practice of accounting and financial disclosure is important to achieve the harmonization of international accounting. Deep understanding about how the local values may affect the accounting practices and their impacts on the financial disclosure are important to ensure the international comparability of financial reporting. Gray’s framework (1988) expects how the culture may affect accounting practices at the national level. One area of the future studies will examine the impact of cultural dimensions to the values of accounting, auditing and decision making. Key word : Motivation, leadership style, job satisfaction, performance

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