80 research outputs found
Information Security Risks and IT Executives Structural Status in a Top Management Team: an Empirical Examination
No full textKnowledge management systems and organizational knowledge processing challenges: A field experiment
No full textText Mining : Major Factors of Information Security Risks Disclosed in Financial Reports
No full textReading the Disclosures with New Eyes: Bridging the Gap Between Information Security Disclosures and Incidents
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Investors' Reactions to Information Security Incidents and Short-term Profitable Investment Opportunities
No full textLost in Translation? The Required Vs. Actual Technology Skills of Accountants
No full textPrior accounting research has investigated accountants’ required digital technology (DT) competencies and how they continue to be impacted by ongoing DT advancements. To this end, the literature has identified a diverse collection of required accounting DT competencies, including information systems management, data, emerging technology, digital transformation, and digital business-related competencies. These diverse competencies compartmentalize into two broad categories: the required knowledge of DTs relevant to accounting work, and the skills and abilities required to effectively use these DTs for accounting work. Focusing on the second category, we examine the gap between the DT skills currently required by the accounting profession, and the DT skills currently possessed by accountants. We first conduct an extensive literature review to identify the DT skills required by the profession, and then use survey research to investigate the extent to which accountants across different career levels, accounting functions, and accounting practice settings actually possess the required accounting DT skills. In summary, we find that most accountants rate their DT skills level below average, with junior accountants surprisingly having the lowest DT skills rating. We identify and unpack the skill areas accountants are weakest and strongest in across different accounting functions, accounting career levels, and accounting practice settings. And we discuss potential moderators and mediators of skills gaps. Our findings have important implications for accounting practitioners, employers, educators of future accountants, and professional bodies
Accountants’ Attitudes to Digital Technology: A Barrier to the Digital Transformation of Accounting?
No full textThe digital transformation of accounting depends, in large part, on accountants being able to continuously upgrade their digital technology competencies in line with ongoing and accelerating digital technology changes. Doing so is critical to accountants being able to deliver digitally transformed or transforming accounting roles, processes/workflows, and value outputs. However, an apparent inference from information systems and learning science researchers is that accountants’ attitudes to new technology and technology-related issues could be barriers to the efficient and effective attainment of required digital technology competencies. Combining survey research and quantitative content analysis, we investigate the nature and prevalence of accountants’ attitudes to new technology. We then discuss the implications of these attitudes and their prevalence for the required upgrading of accountants’ digital technology competence and for efforts to digitally transform accounting practice. Our research is related to research on the digital transformation of accounting, research on the expectation–performance gap in accounting education, and research on effective strategies for translating required technology competencies into accounting practice
Que pouvons-nous apprendre du stylo traducteur du XXIe 21ème siècle ? Une analyse de cas sur concernant la comparaison des différences danse l’interprétation rendu de l'anglais au chinois entre la traduction humaine et la traduction automatique
No full textDer Beitrag enthält das Abstract ausschließlich in englischer Sprache.This study investigated and compared differences in rendering from the same English source text into two versions of target text in Chinese produced respectively by human and machine translator represented by translator pen. Using news report as case analysis, this study found that improper segmentation of punctuation marks appeared most frequently in machine translation, followed by lexical vacancy, and by inconsistency of terms. This study also identified rendition differences between human and machine translation in the handling of terms as well as in the treatment of punctuation marks. Overall, the human translator showed more flexibility in the selection of words to match target text expression than the machine translator.L'article contient uniquement le résumé en anglais
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