Towards Digitally Transforming Accounting and Business Processes : Proceedings of the International Conference of Accounting and Business ICAB, Johannesburg 2023

• Autore: Moloi Tankiso
• Pubblicazione: Cham : , : Springer International Publishing AG, , 2024; ©2024
• Edizione: 1st ed.
• Descrizione fisica: 1 online resource (861 pages)
• Altri autori: GeorgeBabu
• Nota di contenuto: Intro -- Letter from the Editorial Team -- Peer Review Statement -- International Steering Committee -- List of Reviewers -- Contribution of Individual Universities in these Proceedings -- Acknowledgement -- Contents -- The Impact of Impression Management Using Minimal Narrative Disclosures in Integrated Reports on the Performance of the top 10... -- 1 Introduction -- 2 Prior Literature and Theoretical Framework -- 3 Methodology -- 3.1 Research Instrument and Data Analysis -- 3.2 Hypotheses: Hp1 and Hp3 -- 3.3 Hypothesis: Hp2 -- 3.4 Data Collection -- 3.5 Population and Sample -- 4 Findings -- 4.1 Disclosure Index Score Results and Key Informational Characteristics of Non-disclosure -- 4.2 Hp1 and Hp3 -- 4.2.1 Hp1 -- 4.2.2 Hp3 -- 4.2.3 Hp2 -- 5 Conclusion -- References -- The Role of Tax Transparency Reporting in Corporate Governance and Social Responsibility Reporting -- 1 Introduction -- 2 Literature Review -- 2.1 Theories -- 2.1.1 Legitimacy Theory -- 2.1.2 Agency Theory -- 2.1.3 Stakeholder Theory -- 2.1.4 Institutional Theory -- 2.2 Corporate Governance -- 2.3 Corporate Social Responsibility (CSR) -- 2.4 Overview of Tax Transparency Initiatives -- 2.4.1 Extractive Industry Transparency Initiatives (EITI) -- 2.4.2 Dodd-Frank Act -- 2.4.3 Base Erosion and Profit Shifting (BEPS) -- 2.4.4 EU Directives on Accounting and Transparency -- 2.4.5 Country-by-Country Reporting (CbCR) -- 2.4.6 Other Initiatives -- 3 Methodology -- 4 Discussion and Conclusion -- References -- The Role of the Peer Mentorship Programme in Enabling Students to Be Resilient During and Post the Covid-19 Pandemic -- 1 Introduction -- 2 Research Purpose and Objectives -- 3 Theoretical Framework -- 4 Literature Review -- 4.1 Peer Mentorship -- 4.2 Resilience -- 5 Design and Methods -- 5.1 Participants -- 5.2 Procedure -- 5.3 Tools (Measures). ; 5.4 The Brief Resilience Scale (BRS) -- 5.5 Statical Analysis -- 6 Discussion -- 7 Conclusion -- References -- Comparative Analysis of Moving Average and Bollinger Bands as an Investment Strategy in a Select Crypto Asset -- 1 Introduction -- 2 Overview of the Blockchain Technology and Crypto Assets -- 2.1 Blockchain 1.0: Bitcoin -- 2.2 Blockchain 2.0: Ethereum -- 2.3 Blockchain 3.0: Digital Society -- 2.4 Dapps -- 2.5 Nexo -- 3 Literature Review -- 3.1 Theoretical Literature -- 3.2 Empirical Literature -- 4 Research Methodology -- 4.1 Limitations of the Research -- 5 Results and Discussion -- 6 Conclusions -- References -- IT Service Management Best Practices in Insurance Industries -- 1 Introduction -- 1.1 Research Problem -- 1.2 Research Objectives -- 2 Literature Review -- 2.1 History of ITSM -- 2.2 ITSM Definition -- 2.3 ITSM Processes -- 2.4 ITSM Benefits -- 2.5 ITSM Importance -- 2.6 ITSM Governance -- 2.7 ITSM Challenges -- 2.8 ITSM Frameworks -- 2.9 South African Insurance Industry -- 3 Methodology -- 4 Presentation of the Findings -- 5 Discussion of the Findings -- 5.1 First Research Objective -- 5.2 Second Research Objective -- 5.3 Third Research Objective -- 5.4 Fourth Research Objective -- 6 Conclusion -- References -- Impact of Agricultural Credit on Technical Efficiency and Technological Gap Ratio Among Coffee Farmers in Kenya -- 1 Introduction -- 2 Theoretical Framework -- 2.1 Empirical Review -- 2.2 Theoretical Basis of Efficiency Estimation -- 2.2.1 Data Envelopment Analysis -- 2.2.2 Meta-frontier Analysis -- 2.3 Regression Analysis of Determinants of Efficiency -- 3 Methodology -- 3.1 Study Area and Data Sources -- 3.2 Population and Sample -- 3.3 Smallholder Coffee Farmer Characteristics -- 4 Results and Discussion -- 4.1 Hypothesis Testing for Technical and Scale Efficiency. ; 4.2 Pooled and Regional Meta-Frontiers for Participating and Non-Participating Farmers in the Credit Program -- 4.3 Results for Determinants of TE -- 5 Conclusion and Recommendations -- References -- Revenue Disclosure Practices of Companies Within the Construction and Telecommunications Industries: Significant Judgements an... -- 1 Introduction -- 2 Research Objective and Contribution -- 3 Literature Review -- 3.1 Development of IFRS 15 -- 3.2 Impact of IFRS 15 -- 3.3 Impact of IFRS 15 on Companies Within the Telecommunications Industry -- 3.4 Impact of IFRS 15 on Companies Within the Construction Industry -- 3.5 Results from Monitoring Review Processes -- 4 Methodology -- 4.1 Paradigm and Research Method -- 4.2 Population Selected -- 4.3 Data Used in This Study -- 4.4 Content Analysis -- 5 Findings -- 5.1 Performance Obligations Satisfied Over Time (IFRS 15.124) -- 5.2 Performance Obligations Satisfied at a Point in Time (IFRS 15.125) -- 5.3 Judgements Relating to the Transaction Price (IFRS 15.126) -- 5.4 IFRS 15.126(a) -- 5.5 IFRS 15.126(b) -- 5.6 IFRS 15.126(c) -- 5.7 IFRS 15.126(d) -- 5.8 Judgements Relating to the Costs Incurred to Obtain or Fulfil a Contract (IFRS 15.127) -- 6 Conclusion -- References -- How Will the Suggested Funding Methods of the South African National Health Insurance Potentially Affect the Individual Taxpay... -- 1 Introduction -- 1.1 Background -- 1.2 Overview of South African NHI -- 1.3 Constitutional Right -- 1.4 Proposed Funding Methods -- 2 Literature Review -- 2.1 Research Question and Research Objectives -- 3 Methodology -- 3.1 Research Design -- 3.2 Trustworthiness -- 3.3 Ethical Consideration -- 3.4 Part A: Documentary Analysis -- 3.4.1 Introduction -- 3.4.2 Qualitative Analysis -- Value-Added Tax -- Implications of VAT Increase -- 3.5 Part B: Scenario-based Approach -- 3.5.1 Introduction. ; 3.5.2 Introduction of NHI in Payroll Tax -- 4 Conclusion and Recommendations -- 5 Limitations -- References -- A Systematic Literature Review on the Impact of Cybersecurity Threats on Corporate Governance During the Covid-19 Era -- 1 Introduction -- 1.1 Objectives of the Study -- 2 Methodology -- 2.1 Keywords and Terms Identification -- 2.2 Inclusion and Exclusion Criteria -- 2.3 Data Sources and Search Strategy -- 3 Result and Discussion -- 4 Cybersecurity Concerns Faced by Companies During the Covid-19 Pandemic -- 4.1 Financial Institutions -- 4.1.1 Healthcare and Research Institutions -- 4.2 Government Institutions -- 5 Cybersecurity´s Impact on the Threats Posed by the Covid-19 Pandemic -- 5.1 Malware Cyber Attacks -- 5.1.1 Business e-mail Compromise Threat -- 5.1.2 Ransomware Cyber-Attacks and Threats -- 5.1.3 Impersonating Websites -- 5.1.4 Mobile Threats and Browsing Applications -- 5.2 Ways for Mitigating the Threat That Cybersecurity Poses -- 6 Conclusions and Recommendations -- References -- The Use of Business Bootstrapping as a Tool for Improving the Performance of SMMEs in Incubators in South Africa -- 1 Introduction -- 2 Literature -- 2.1 SMME´s Role in the South African Economy -- 2.2 Role of the South African Government on SMMEs -- 2.2.1 Government Agencies -- 2.3 SMME Challenges -- 2.3.1 Inadequate Finance -- 2.3.2 Business Skills Deficiency -- Record Management Deficiency -- Marketing Strategy -- Risk Management -- 2.4 Skills to Improve Business Performance -- 2.4.1 Performance -- 3 Methodology -- 3.1 Research Philosophy and Design -- 3.2 Target Population, Sampling and Research Instruments -- 3.3 Concurrent Data Analysis -- 3.3.1 Qualitative Analysis -- 3.3.2 Quantitative Analysis -- 3.4 Validity -- 3.5 Reliability -- 3.6 Ethics Considerations -- 4 Findings -- 4.1 Qualitative Data -- 4.1.1 Presentation of Qualitative Data. ; 4.2 Quantitative Data -- 4.2.1 Reliability of Questionnaires Instrument -- 4.2.2 Correlations Analysis -- 4.2.3 Factor Analysis -- 4.2.4 Kaiser-Meyer-Olkin -- 4.2.5 Regression Analysis -- 5 Discussions -- 5.1 Qualitative Analysis -- 5.2 Quantitative Analysis -- 5.2.1 Identified Contributory Forces That Contribute Towards the Failure of SMMEs -- 5.2.2 Identified Business Skills That Are Significant Towards the Survival of SMMEs -- 5.2.3 Influence of Business Skills on Business Competitiveness of SMMEs -- 6 Conclusion -- 7 Recommendations -- 7.1 Bookkeeping -- 7.2 Business Strategy -- 8 Limitations -- 9 Recommendations for Future Studies -- References -- Solar Photovoltaic Panels Tax Rebate: Is the Tax Rebate the Right Tax Incentive Choice for South Africa? -- 1 Introduction -- 1.1 Background -- 1.2 Problem and Rationale for the Study -- 1.3 Research Objective -- 1.4 Contribution of This Study -- 2 Research Methodology -- 3 Energy Incentives Contained in the 2023 Budget Proposals -- 3.1 Individuals: New Rooftop Solar Tax Incentive -- 3.1.1 Scope -- 3.1.2 Implication -- 3.1.3 Claw-back -- 3.2 Limitation of the Study -- 3.3 Authors´ Comments -- 4 Literature Review -- 4.1 Income Tax: Tax Rebates and Credits -- 4.1.1 Advantages -- 4.1.2 Disadvantages -- 4.1.3 Tax Fairness -- 4.2 Income Tax: Tax Allowances -- 4.2.1 Advantages -- 4.2.2 Disadvantages -- 4.2.3 Fairness -- 4.3 VAT: Zero Rating -- 4.3.1 Advantages -- 4.3.2 Disadvantages -- 4.3.3 Fairness -- 5 Conclusion -- References -- Literature Review: Artificial Intelligence Adoption Within the Accounting Profession Applying the Technology Acceptance Model ... -- 1 Introduction -- 2 Literature Review -- 3 Research Methodology -- 3.1 Why the Technology Acceptance Model (2) Was Considered -- 4 Findings and Discussions -- 4.1 Benefits of Artificial Intelligence Adoption in the Accounting Profession. ; 4.2 Challenges of Artificial Intelligence Adoption in the Accounting Profession.
• Titolo autorizzato: Towards Digitally Transforming Accounting and Business Processes
• ISBN: 3-031-46177-0
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910800113603321
• Lo trovi qui: Univ. Federico II
• Serie: Springer Proceedings in Business and Economics Series