scholarly journals Financial Fraud Detection and the Importance of Internal Control

Author(s):  
Zgarni Amina

In an environment that is becoming increasingly unstable due, primarily, to new international requirements and rapid changes, the problem of financial fraud detection has grown in importance. One of the main causes is the growing dependence on new technologies. This environment has required companies to adapt to face the new constraints. In fact, financial fraud is a problem that has a profound impact on the financial industry, government, businesses and ordinary consumers. The objective of this paper is double: the first one is to study the explanatory factors and the main variables developed in order to better detect the existence of financial fraud and we have emphasized the importance of taking into account non-accounting variables in the detection of financial fraud which remains little treated by empirical studies. The second objective of this research is to emphasize the importance of internal control, through a literature review, in the fight against financial fraud.

Author(s):  
Palash Mandal ◽  
Animesh Mahata ◽  
Biswajit Biswas ◽  
Utpal Pal ◽  
Md. Asif Sarfaraj ◽  
...  

Author(s):  
Subhas Barman ◽  
Utpal Pal ◽  
Md. Asif Sarfaraj ◽  
Biswajit Biswas ◽  
Animesh Mahata ◽  
...  

2021 ◽  
Vol 21 ◽  
pp. 594-610
Author(s):  
Fadoua El Hajjaji El Idrissi ◽  
Abdelhay Benabdelhadi ◽  
Hind Kabaili

In the era of new technologies and global networking, electronic Human Resource Management (e-HRM) is becoming an increasingly common practice in organizations and a topic of interest to the research community. Through a systematic literature review, this study synthesizes and analyzes research on the adoption and consequences of e-HRM over the last two decades, with the aim of supporting future research in e-HRM. A review of selected references shows that the gains from e-HRM are significant: They can be operational, relational and transformational. Over the years, the debate has shifted from operational to strategic gains. The realization of these benefits is closely linked to the successful implementation of e-HRM. The factors impacting its adoption are multi-dimensional: human, technological, organizational and environmental.  Our research examines these determinants in greater detail and highlights the need for more empirical studies to theorize the relationship between adoption factors and the actual gains of e-HRM.


Author(s):  
Suzana Marković ◽  
◽  
Matina Gjurašić ◽  

With advancements in technology, the use of Virtual Reality (VR) and Artificial Intelligence (AI) in the hospitality industry has become common. New technologies have changed the guests expectations and their journey. Therefore, the purpose of this paper is to provide a comprehensive conceptualization of the personalized guest experience journey in leisure hotel i.e. the way front-line employees creates personalized and pro-active guest experience that the intelligent use of data and technology support. The paper provides systematic literature review of VR and AI as support tool for front-line employees while creating personalized guest experience during each of the five stages of the guest cycle: pre-arrival, arrival, stay, departure, post-stay. This paper is theoretical, so empirical studies are necessary to validate or reject the proposed concept.


Author(s):  
Debi A. LaPlante ◽  
Heather M. Gray ◽  
Pat M. Williams ◽  
Sarah E. Nelson

Abstract. Aims: To discuss and review the latest research related to gambling expansion. Method: We completed a literature review and empirical comparison of peer reviewed findings related to gambling expansion and subsequent gambling-related changes among the population. Results: Although gambling expansion is associated with changes in gambling and gambling-related problems, empirical studies suggest that these effects are mixed and the available literature is limited. For example, the peer review literature suggests that most post-expansion gambling outcomes (i. e., 22 of 34 possible expansion outcomes; 64.7 %) indicate no observable change or a decrease in gambling outcomes, and a minority (i. e., 12 of 34 possible expansion outcomes; 35.3 %) indicate an increase in gambling outcomes. Conclusions: Empirical data related to gambling expansion suggests that its effects are more complex than frequently considered; however, evidence-based intervention might help prepare jurisdictions to deal with potential consequences. Jurisdictions can develop and evaluate responsible gambling programs to try to mitigate the impacts of expanded gambling.


Author(s):  
Florentine U. Salmony ◽  
Dominik K. Kanbach

AbstractThe personality traits that define entrepreneurs have been of significant interest to academic research for several decades. However, previous studies have used vastly different definitions of the term “entrepreneur”, meaning their subjects have ranged from rural farmers to tech-industry start-up founders. Consequently, most research has investigated disparate sub-types of entrepreneurs, which may not allow for inferences to be made regarding the general entrepreneurial population. Despite this, studies have frequently extrapolated results from narrow sub-types to entrepreneurs in general. This variation in entrepreneur samples reduces the comparability of empirical studies and calls into question the reviews that pool results without systematic differentiation between sub-types. The present study offers a novel account by differentiating between the definitions of “entrepreneur” used in studies on entrepreneurs’ personality traits. We conduct a systematic literature review across 95 studies from 1985 to 2020. We uncover three main themes across the previous studies. First, previous research applied a wide range of definitions of the term “entrepreneur”. Second, we identify several inconsistent findings across studies, which may at least partially be due to the use of heterogeneous entrepreneur samples. Third, the few studies that distinguished between various types of entrepreneurs revealed differences between them. Our systematic differentiation between entrepreneur sub-types and our research integration offer a novel perspective that has, to date, been widely neglected in academic research. Future research should use clearly defined entrepreneurial samples and conduct more systematic investigations into the differences between entrepreneur sub-types.


2021 ◽  
Vol 8 (2) ◽  
pp. 141-160
Author(s):  
Ekaterina Glebova ◽  
Michel Desbordes

The massive uptake of digital technologies has changed the way how fans and the sports service field communicate and interact. In the current paper, we would like to emphasize the role of technology holistically in sport spectators customer experiences (SSCX) as a "game-changer" marketing in sports and the digitalization of SSCX. In this paper, we aim to explore and qualitatively describe by interviewees verbatim how new technologies impact SSCX. It draws on the literature review, combined with the primary data collected on unstructured interviews with international sport management and technology experts (N=10). It brings sports marketing insights followed by examples from industry professionals. Iterative analysis of data combined with literature review let us achieve to outline the crucial points and trends of technological transformations in sports spectacle. We offer an updated perspective on the SSCX through the prism of the impact of digital technologies and reshaping sports consumption culture. To this end, we develop a conceptual model that captures the nature of modern SSCX influenced by digital technologies. Keywords: technological transformation, sports spectacle, customer experience, co-creation, connectivity


Kybernetes ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mi Tang ◽  
Hongmei Zhou ◽  
Qingyan Yan ◽  
Ruoyu Li ◽  
Hui Lu

PurposeHealthcare employs informatics to offer its services through information technology where the social network can aid virtual medical learning. Since the usage of the internet and other electronic tools for medical services delivery is at the initial stage, it is essential to examine the factors that condition patients and medical elements in a virtual environment can develop relationship models on the health services. So, the authors have systematically reviewed virtual medical learning and offered some suggestions for the upcoming works. The authors have also discovered gaps in the state-of-the-art papers and provided solutions for them.Design/methodology/approachNumerous novel advancements have changed the old exercise of therapeutic and analytic learning. Virtual spaces have quickly turned into a section of the learning technology vision. Given the importance of its achievements and endless low-cost expansion of the educational system, virtual education has been considered as one of the issues raised by the information communities. Medicine and health are some of the most important fields in virtual technologies. Hence, in this paper, we have used a systematic literature review to deeply examine virtual medical learning. After establishing exclusion and inclusion criteria, an independent systematic search in Google Scholar, ACM, Scopus, Eric, Science Direct, Springer link, Emerald, Global ProQuest and IEEE for relevant studies have been performed, and 21 papers have been analyzed. Detailed data have been mined out of the papers.FindingsThe authors have found that virtual medical learning improves and expands the knowledge core and meaningfully affects the exercise. Virtual learning (VL) has been used in many therapeutic zones, like therapeutic learning, surgery, diagnosing, combining and regularizing processes. It has presented a fundamental access point and a referral mechanism for all of a course's component communities. It can also simplify communicative education, allowing learners to get abilities before applying them in a real-world situation. Also, the communicative characteristics of different VL programs can somehow be like direct teaching.Research limitations/implicationsSome excellent work may be removed owing to applying the filters to select the primary papers. Surveying all the documents on the topic of virtual medical learning is impossible, too. Nevertheless, the authors have tried to present a perfect survey of virtual medical learning. The results will be helpful for scholars to propose better virtual medical learning techniques.Practical implicationsE-learning has become an indispensable additional learning tool in medical education. The introduction of new learning technologies, the exponential growth of Internet usage and the advent of the World Wide Web can change the face of higher education. The results will be helpful for scholars for the upcoming works. The application of a literature review of partial least squares theory was useful for offering comprehensive literary coverage and completing the knowledge development analysis. The authors have backed scholars and experts for better understanding the development of virtual medical learning systems via presenting comparative data and scrutinizing the present advances.Originality/valueThe paper enhances intellectual knowledge by improving the conception of virtual medical learning. It informs the development, use of virtual medical learning and the upcoming works. The lack of comprehensive papers in this field has increased the importance of this paper. The present paper can handle the pace of publications.


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