The Application of Green Accounting According to Activity-Based Costing for an Orientation Towards a Green Economy

The present study aims to identify the opportunities and possibilities for applying green accounting according to the Activity Based Costing in light of the trend towards a green economy. To achieve this aim, the researchers designed and administered a questionnaire. A random sample of 180 individuals (participants) from managers and accountants of economic institutions in the southeastern area in Algeria are selected, and the statistical program SPSS 22 is used to analyze the obtained data. The study found that the sample institutions have a low level of interest in the environmental dimension, as well as a low level of interest in measuring environmental costs, which requires increased pressures on these organizations, whether from the government side or from the consumers.

Digital Transformation in Communities of Africa

This paper synthesises, categorises, and provide clarity on the African continent’s digital transformation (DT) programs that align with United Nations development initiatives and Africa’s Agenda 2063 and its subprograms. It provides that analysis needed to understand the digital landscape across the continent for those interested in FDI opportunities and other social enterprises looking to impacts all aspects of African socioeconomic digital development. I believe this paper is relevant for understanding the challenges and opportunities of the current and future areas of the African digital ecosystem.

Digitalization of Lifecycle Management of Domestic Russian tour products based

The Article fits into a moment of operational uncertainty and theoretical redevelopment of the nature of tourism in a society marked by geopolitical turmoil and declining international security, as well as rapid changes at the global level, including the pandemic, which is currently posing new challenges for the sector. Today, it is more relevant and appropriate than ever to reflect on them, with the new, digital energy of blockchain technology, using a fundamental approach to digitalizing the decentralized lifecycle management of the domestic Russian tour product with problem-oriented digital twin avatars, supply chain, volumetric hybrid and federated-consistent blockchain. The goal of the article is theoretical study and practical implementation, in the form of basic models and software modules, artificial intelligence algorithms in managing the life cycle of an internal Russian tour product use Laboratory for digitalization and management, using multi-agent models of intelligent digital twins-avatars, is being created, the purpose of these studies is to solve a scientific problem.

The application of green accounting according to Activity based costing for an orientation towards a green economy

The present study aims to identify the opportunities and possibilities for applying green accounting according to the Activity Based Costing in light of the trend towards a green economy. To achieve this aim, the researchers designed and administered a questionnaire. A random sample of 180 individuals (participants) from managers and accountants of economic institutions in the southeastern area in Algeria are selected, and the statistical program SPSS 22 is used to analyze the obtained data. The study found that the sample institutions have a low level of interest in the environmental dimension, as well as a low level of interest in measuring environmental costs, which requires increased pressures on these organizations, whether from the government side or from the consumers.

Delving Into the IT Governance-Management Communication Interface

This work is devoted to addressing the IT governance - management communication aspects, considering that their responsibilities are different, but complementary, in developing an IT governance framework. Our research question consists of finding which aspects (and subsequent themes) from IT governance literature may be considered. We performed a systematic scoping literature review, as our objective is to conduct a wide-ranging search on the aspects that communicate the governance of IT and its management. Because we want to broadly know the communication aspects and subthemes, we first filtered the articles reading each title and abstract and the relevant studies were reduced to 174. Finally, after an exhaustive reading, review, and categorization, 92 studies were selected. We identified 14 aspects and 50 themes regarding the communication interface between IT governance and IT management. Our study brings insights on a clearer IT governance-management interface conceptualization and identifies an agenda for further research on it.

Challenging the Challenges of E-Government

Information and Communication Technologies advancement is influencing life-style. Making human being involved in the evolution of the life process, information and communication technology has been changing changes every activities. Societies are significantly reacting to events and activities locally and globally. This situation transfers the world society to a networked mood of life. The more a society utilizes technology, the more the secret of world is understood. When revising many kinds of literature about e-government implementation, the researcher found most journal articles and books analyze successions or failures of e-government. This paper is different in that it forwards some possible ways to overcome and solve problems that implementation of e-government. Even though revising successes and failures of e-government projects is important to get experiences, thinking over how to avoid those challenges is more fruitful when adopting e-government applications.

A QCA Crisp set study in matching Cross Managerial Alignment with ERP implementation outcome, leading or misleading subsidiary-innovations

Qualitative Comparative Analysis (QCA) is the most important methodological innovation in management and social science in the last two decades (Fiss et al., 2016). This paper attempts to use this innovative research method to study innovation in a Parent-Subsidiary ERP implementation project. A Crisp set QCA study is used to study 18 company-wide system projects in subsidiaries of a Multinational Enterprise (MNE). The generic applications of the innovation projects enabled the study to have a common denominator to gauge the innovation resulting in a variance of planned and actual completion dates. Although the data collected was from a completed projects log, the study took a subsidiary-innovation approach to measure the managerial alignments and the possible application of agency theory. Keywords: Subsidiary innovation, Parent-Subsidiary relations, Agency theory

A Conceptual Framework for IT Governance Mechanisms in Uganda's Higher Institutions of Learning

Poor implementation of Information Technology Governance (ITG) leads to several IT systems performing poorly. Resulting to discontinuity of services, user frustration, loss of IT investment, increased redundancy, duplication of efforts, poor decision-making, and reputation loss. In Uganda, implementation of ITG is low as many public sector organizations are yet to streamline. Yet, for Higher Institutions of Learning (HILs), the implementation of ITG is unexplored. Therefore, this study sought to determine the required mechanisms to design an ITG framework for HILs in Uganda (IGHU). A descriptive field study was conducted and the data were analyzed using SmartPLS 2.3.9 software. The causal relationships and validity of the constructs of IGHU were tested using partial least square path modeling. The coefficient of determination was 0.35; the path coefficient indicated both positive and negative relationships of independent to dependent constructs, and hypotheses such as accountability of IT projects and awareness campaigns were statistically significant.