In todays rapidly evolving digital landscape, technology has permeated every aspect of our lives, revolutionizing the way we communicate, work, and interact with the world around us. The field of accounting is no exception to this digital transformation, as new technologies continue to reshape the roles and responsibilities of professionals in both managerial and financial accounting.
Digital Technology and Changing Roles in Managerial and Financial Accounting explores the profound impact of digital technology on the accounting profession. Each chapter provides a deep dive into specific aspects of digital technology and its impact on managerial and financial accounting. We examine case studies, real-world examples, and empirical research to illustrate the practical implications of these technological advancements with the hope that this book inspires readers to embrace the opportunities brought about by digital technology and equips them with the knowledge and insights needed to navigate this evolving landscape.
Part I. Tech-Managerial, FinTech and Financial Innovation
Chapter
1. Utilizing Big Data Analytics Lifecycle for Early Detection of
Suspicious Financial Operations: A Proposed Model for Money Laundering
Detection; Mohammed Elastal, Mohammad H Allaymoun, and Tasnim Khaled
Elbastawisy
Chapter
2. The behavioral Intention of Fintech Usage: Applying Theory of
Planned Behavior (TPB) in Jordan; Mohammad Ali Al-Afeef, Ayman Abdalmajeed
Alsmadi, and Najed Alrawashdeh
Chapter
3. The Role of Artificial Intelligence in Stock Forecasting in
Indonesian Stock Exchange Firm; Ariq Idris Annaufal, April Lia Dina Mariyana,
and Ratna Roostika
Chapter
4. The Factoring 2.0 In The Era Of The Fintech Revolution Context;
Wissem Ajili Ben Youssef and Nadia Mansour
Chapter
5. Investigating the role of business model innovation in the
relationship between digitalization and firm performance; Imen Belhaj Ammar
and Khaled Tamzini
Chapter
6. Users Continuance Intention towards Bankers chatbot service A
technology acceptance using SUS and TTF model; C. Nagadeepa, Pushpa A, Jaheer
Mukthar K.P, Roger Rurush-Asencio, Jose Sifuentes-Stratti, and Jose
Rodriguez-Kong
Chapter
7. The Value of Information and Communication Technology in Human
Resource Management; Arti Singh, Raja Kamal Ch, and Sanjeev Chauhan
Chapter
8. The impact of green innovation on the financial performance of
companies: context of MENA countries; Naziha Kasraoui, Kais Ben-Ahmed, Amira
Feidi, and Mohamed Aymen Ben Moussa
Part II. Digitalization of Banking Services and the Role of Managerial
Accounting, Accountability, and Transparency
Chapter
9. Service Digitalization Dimensions and Banks Competitiveness: An
Institutional-Focused PLS-SEM Approach; AlaEldin Awawdeh, Ahmad Al-Hiyari,
and Abdussalaam Iyanda Ismail
Chapter
10. Use of Chatbots and its role in Enhancing Customer Experience: A
Study of the Banking Industry; Mohammed Salem
Chapter
11. Factors Influencing the Mobile Banking Usage: Mediating role of
Perceived Usefulness; Nabil Hussein Al-Fahim, Ali Ahmed Ateeq, Zahida Abro,
Marwan Milhem, Mohammed Alzoraiki, and Tamer M. Alkadash
Chapter
12. Business Strategy and Earnings Management: Financial vs
Non-Financial Firms; Taqwa Al Mawaali, Omar Nasser Khamis Al Hashar, Noof Al
Alawi, Tamanna Dalwai, Syeeda Shafiya Mohammadi, and Maroua Ben Maaouia
Chapter
13. Impact of Financial Technology on Future of Banking in Bahrain:
An Opportunities and Challenges; Shafeeq Ahmed Ali, Mujeeb Saif Mohsen
Al-Absy, Ahmad Yahia Mustafa Al Astal, and Ahmad Mohammad Obeid Gharaibeh
Chapter
14. The Management of Electronic Customer Relationships Through
Applying 5IS Model On the Mental Image of Umniah Mobile Network Operator
Companys Customers in Amman City; Khaled Tawfiq Al-Assaf
Chapter
15. Financial Statements and Financial Reporting - A Narrative
Embedded in Numbers, a Two Prong Philosophy - Grameen Bank & Islami Bank
Bangladesh Limited (IBBL); Hafizur Rahman
Chapter
16. A Study on Behavioural Finance Investment Decisions of Investors
in Bangalore; Chandrakala M and Raja Kamal Ch
Part III. Digital technologies, Stakeholder Engagement, and Sustainable
Reporting Practices
Chapter
17. Firm Size, Firm Performance, and Environmental Information
Disclosure Quality: Evidence from Listed A-shares Companies in China's
Shanghai and Shenzhen Stock Exchanges; Xiaobin Luo, Junainah Jaidi, and
Debbra Toria Nipo
Chapter
18. The Extent of Accounting Graduates' Abilities (AGAs) in Jordan to
Use Modern Information Technology Systems (MITSs) to Make Optimal Financial
Decisions (OFDs); Thaer Faisal Abdelrahim Qushtom and Sami Sobhi Saleem
Waked
Chapter
19. Ensuring Competitive Advantages of the Banking Sector of Ukraine
in the Context of Global Digital Transformation; Anna Slobodianyk, Anna
Maryna, Halyna Kosovets, Liudmyla Tsiukalo, and George Abuselidze
Chapter
20. Culture and business performance of microenterprises in the
Ancash Region Peru; Nilda Barrutia-Montoya, Elia Ramirez-Asis, Jaheer
Mukthar K.P, Mercedes Huerta-Soto, Robert Concepción-Lázaro, and Juan
Villanueva-Calderón
Chapter
21. Customer satisfaction of small finance banks in India; Vipulkumar
N.M., Cherian Thomas, and Ibha Rani
Chapter
22. How to Manage Value Creation, Value Delivery and Val-ue Capture
in Software Development Projects: Lessons from an ERP Software Company; Galuh
Candya Callista, Anjar Priyono , and Dwi Asih Anggetha
Chapter
23. The Empirical of Analysis of the Macroeconomics Variable and
Financial Performance in China; Han Yue, Nurhaiza Binti Nordin, and Nurnaddia
Nordin
Chapter
24. Board of Directors' Characteristics and Environmental Disclosure;
Mujeeb Saif Mohsen Al-Absy
Part IV. Sustainability, Big Data and Financial Management
Chapter
25. Technologies in Sustainable Supply Chain: Insights from a
Systematic Literature Review; Nitha Mary Siju and Avinash Shivdas
Chapter
26. Detecting and Preventing Fraud in Financial Transactions: A Case
Study on Big Data Analysis at Kareem Exchange Company; Shafeeq Ahmed Ali,
Mohammad H Allaymoun, Ahmad Yahia Mustafa Al Astal, and Rehab Saleh
Chapter
27. Financial Health Analysis of Selected Public and Private Sector
Banks in India- An Altman Z-Score Approach; Ibha Rani
Chapter
28. Impact of Remuneration Committee's Characteristics on Firm
Performance; Mujeeb Saif Mohsen Al-Absy and Husain Isa Merza
Chapter
29. The Impact of Artificial Intelligence on Small and Medium
Enterprises in Yogyakarta; April Lia Dina Mariyana, Ariq Idris Annaufal,
and Ratna Roostika
Chapter
30. Strengthening Work Engagement through Digital Human Resources
Management; Fereshti Nurdiana Dihan, Alldila Nadhira Ayu Setyaning, and
Ferdyan Ilhaam Saputro
Chapter
31. Orchestrating Participants of Ecosystem with the Use of Digital
Technologies: Analysis in the Hospitality Industry; Dwi Asih Anggetha,
Suhartini, Anjar Priyono, and Galuh Candya Callista
Chapter
32. A review of Internet of Things (IoT) Smart Office Data Security
Threats; Elizabeth Frieda Ndamono Shipena and Attlee M. Gamundani
Allam Hamdan is Dean and Full Professor of Accounting at the College of Business and Finance, Ahlia University, Bahrain. His work covers financial and economic issues concerning the Arab world and university educational related universities such as educational governance, investment in education and its relationship with economic growth.
Bahaaeddin Alareeni is Assistant Professor of Accounting and Auditing at Middle East Technical University, Turkey. With over 10 years practical experience in the accounting profession, he has more than 50 publications in highly ranked journals, books, and international conference proceedings including chairing the International Conference of Business and Technology.
Reem Khamis is Assistant Professor of Finance, University College of Bahrain. She was awarded an MBA degree in Finance from Ahlia University, Bahrain in 2013 and her major research area is in corporate governance, board of directors and ownership structure.
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