List of figures |
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x | |
List of tables |
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xii | |
Acknowledgments |
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xiv | |
Part I Digital technology advancements, digital disruption, and digital business transformation |
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1 | (40) |
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1 Introduction and need for this book |
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3 | (7) |
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3 | (1) |
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4 | (1) |
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5 | (2) |
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7 | (3) |
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2 IT, information systems, strategic information systems, and digital technologies |
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10 | (9) |
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10 | (1) |
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10 | (4) |
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Information technology and information communications technology |
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14 | (1) |
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Strategic information systems and digital technologies |
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15 | (1) |
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Implications for accountants |
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16 | (3) |
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3 Digital technology advancements and digital disruption: game-changing opportunities and existential threats |
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19 | (10) |
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19 | (1) |
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Digital technology advancements and digital disruption |
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19 | (2) |
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Unpacking digital disruption |
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21 | (2) |
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Existential threats and game-changing opportunities |
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23 | (3) |
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Implications for accountants |
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26 | (3) |
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4 Digital business, the digital business imperative, and digital business transformation |
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29 | (12) |
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29 | (1) |
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29 | (4) |
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The digital business imperative |
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33 | (1) |
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Digital business transformation |
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33 | (2) |
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Implications for accountants |
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35 | (6) |
Part II Digital disruption and digital transformation of accounting |
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41 | (68) |
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5 Digital disruption and digital transformation of accounting |
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43 | (34) |
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43 | (1) |
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Digital disruption of accounting |
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43 | (7) |
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Disruption and transformation of the accounting value proposition |
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50 | (2) |
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Disruption and transformation of accounting functions |
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52 | (11) |
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Digital technology advancements anticipated to have a profound direct impact on accounting |
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63 | (9) |
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Implications for accountants |
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72 | (5) |
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6 Impact of digital disruption and digital transformation on accountants |
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77 | (32) |
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77 | (1) |
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Impact of digital disruption and digital transformation on accountants |
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77 | (1) |
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New or enhanced roles and activities required of accountants |
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78 | (3) |
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IFAC future-fit accounting roles |
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81 | (4) |
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85 | (2) |
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New or enhanced digital technology competencies required of accountants |
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87 | (9) |
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An organizing framework for accounting technology competencies |
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96 | (13) |
Part III Leveraging digital technologies to thrive in the digital era: roles of accountants in organization digital business capabilities |
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109 | (56) |
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7 The role of accountants in digital transformation strategy, digital business strategy, digital innovation, digital learning, adaptability, and agility |
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111 | (14) |
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111 | (1) |
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The role of accountants in digital business strategy and digital transformation strategy |
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111 | (4) |
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The role of accountants in digital innovation |
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115 | (2) |
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The role of accountants in organizational digital learning |
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117 | (2) |
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The role of accountants in organizational adaptability, agility, and ambidexterity |
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119 | (6) |
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8 The role of accountants in digital customer engagement, digital stakeholder engagement, and digital customer experience |
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125 | (8) |
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125 | (1) |
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Required accounting roles and competencies for digital customer engagement and digital stakeholder engagement |
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125 | (4) |
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Required accounting roles and competencies for digital customer experience |
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129 | (4) |
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9 The role of accountants in enterprise architecture, technology sourcing, data analytics, data science, and data management |
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133 | (11) |
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133 | (1) |
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Required accounting roles and competencies for enterprise architecture management |
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133 | (5) |
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Required accounting roles and competencies for technology sourcing |
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138 | (1) |
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Required accounting roles and competencies for data management, data science, and data analytics |
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139 | (5) |
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10 The role of accountants in cybersecurity, information privacy, and digital ethics |
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144 | (10) |
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144 | (1) |
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Required accounting roles and competencies for cybersecurity |
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144 | (4) |
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Required accounting roles and competencies for information privacy and other digital ethics issues |
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148 | (6) |
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11 The role of accountants in digital leadership, accelerated change and transformation, digital risk management, and digital governance |
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154 | (11) |
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154 | (1) |
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Required accounting roles and competencies for digital leadership |
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154 | (4) |
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Required accounting roles and competencies for accelerated change and transformation |
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158 | (1) |
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Required accounting roles and competencies for digital risk management and governance |
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159 | (6) |
Part IV Keeping up with digital technology advancements |
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165 | (16) |
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12 Keeping up with digital technologies |
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167 | (14) |
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167 | (1) |
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Importance and challenge of keeping up with digital technologies |
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167 | (1) |
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Common strategies and practices for keeping up with digital technologies |
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168 | (1) |
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Strategies and practices from the research on technological knowledge renewal effectiveness |
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168 | (2) |
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Strategies and practices from practitioners |
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170 | (7) |
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Implications for accountants |
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177 | (4) |
Part V Digital technologies deep dive |
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181 | (98) |
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13 Data, data management, data analytics, and data science technologies |
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183 | (14) |
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183 | (1) |
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184 | (2) |
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186 | (2) |
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188 | (1) |
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Business intelligence and business analytics |
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188 | (1) |
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Data analytics and data science |
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189 | (2) |
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191 | (6) |
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14 Internet of things (IoT) technologies |
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197 | (14) |
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197 | (1) |
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The internet of things and the internet of everything |
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198 | (5) |
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Smart buildings, smart workspaces, and smart homes |
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203 | (2) |
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Smart infrastructure, smart cities, and smart government |
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205 | (2) |
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207 | (4) |
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15 Artificial intelligence technologies |
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211 | (10) |
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211 | (1) |
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Artificial intelligence and machine learning |
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212 | (2) |
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Knowledge graphs, neural networks, and deep learning |
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214 | (2) |
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Natural language processing, speech recognition, and computer vision |
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216 | (2) |
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Common AI issues and risks |
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218 | (3) |
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16 Video analytics, computer vision, and virtual reality technologies |
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221 | (11) |
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221 | (1) |
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Video analytics and computer vision |
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221 | (3) |
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Virtual reality, augmented reality, and mixed reality |
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224 | (2) |
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Business value of VR, AR, and MR |
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226 | (6) |
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17 Robotics, drones, and 3D/4D printing technologies |
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232 | (19) |
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232 | (1) |
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232 | (4) |
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236 | (4) |
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240 | (3) |
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243 | (8) |
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18 Network and connectivity technologies |
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251 | (14) |
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251 | (1) |
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6G, 5G, 4G, LTE, and other cellular networks |
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251 | (3) |
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GPS III, GPS Block III, and low earth orbit (LEO) satellites |
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254 | (2) |
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NBIoT; LTE Cat-M1, LoRaWAN and other low-power wide-area network technologies |
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256 | (2) |
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NFC, Smart Bluetooth, iBeacon, and other communication protocols |
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258 | (7) |
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19 Blockchain and other distributed ledger technologies |
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265 | (14) |
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265 | (1) |
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Distributed ledger technology (DLT) |
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266 | (1) |
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267 | (2) |
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269 | (1) |
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Blockchain applications and use cases |
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270 | (3) |
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Blockchain use cases in accounting |
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273 | (2) |
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275 | (4) |
Index |
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279 | |