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Venture capital in emerging markets : lessons from Indonesia's digital decade
A team of veteran investors and entrepreneurs delivers an insightful and practical new take on how to capitalize on opportunities in the world's last big emerging tech market. The authors pull back the curtain on the evolution of Indonesia's technology boom and look ahead to the next generation of investment and venture opportunities in an economy growing at 5% annually. The book demystifies key Indonesian market dynamics and players, explaining its history, regulatory landscape, and idiosyncrasies. It also examines successful ventures in the market and sheds light on substantial growth opportunities on the digital frontier.
BOOK
A Study on the Transformation of Accounting Based on New Technologies: Evidence from Korea
This study identifies the new accounting technologies into Cloud, Artificial Intelligence, Big Data, and Blockchain, and introduces the case of Korean companies applying new technologies to their accounting process. The purpose of this study is to help understand accounting technologies and provide examples of the adoption of these technologies in actual practice. To achieve this aim of the study, a systematic review of the literature of the major academic publications and professional reports and websites was used as a research methodology. In order to select the cases, it performed the analytical process of reviewing Korean major business and economic newspaper articles. This study provides evidence from Korea to companies contemplating the transformation of their accounting process using technology. Such companies can consider the cases presented in this study as a benchmark. It also offers guidance for the application of technologies to accounting practices for businesses and related researchers. The technology transformation is expected to be accelerated, especially after COVID-19. Therefore, it is necessary to understand and explore ways to effectively apply them. Further, while new technologies offer many opportunities, associated risks and threats should be addressed.
Journal Article
The FAP model and its application in the appraisal of ICT projects
\"Various formal techniques are used for the analysis of capital projects, but are often limited by their scope and by the difficulty of interpreting the significance of the results they produce. Many perceived benefit factors are left out of existing appraisal processes because they lack precise financial quantification. Significantly revised and rewritten, based on the 2005 publication The Financial Appraisal Profile Model; this book discusses how the FAP model can present an integrated process for the appraisal of financial and strategic benefits and the assessment of risk in ICT (Information Communication Technology) project proposals. It presents a pragmatic solution to resolve many of the problems faced by organisations considering investment, not only in ICT but in all medium to large scale projects. The book demonstrates how the FAP model progresses the literature and practice of corporate finance by profiling the financial, risk and strategic elements of an investment decision. Including a review of other existing financial risk and strategic appraisal models, this book explores the perception that ICT projects have different requirements to others, and highlights important issues regarding ICT globalisation, project champions, post audits and appraisal teams. This comprehensive case-study, based on research in applying the FAP model to an ICT capital project, addresses issues such as 'groupthink' and the influence of a 'project champion' on the evaluation of capital projects. \"-- Provided by publisher.
Book
The role of financial accounting technology in improving customer relationship management in Jordanian banks
This study aims to investigate the role of financial accounting technology in improving customer relationship management (CRM) in Jordanian banks. The study used a questionnaire survey based on previous relevant literature to obtain the necessary data. Using a quantitative analysis method, a random sample of 113 employees working in Jordanian banks was selected. The bootstrapping method was used to investigate the connection between financial accounting technology and CRM. To comprehend the significance levels, the path coefficients, T-values, and p-values are the most typical outcomes in the structural model. The direct effects showed that financial accounting technology, including innovation, flexibility and transparency, had a significant positive effect on CRM. In line with the results, relying on financial accounting technology in banking transactions enables the creation of global electronic markets that contribute to economic growth, and banks' use of financial accounting technology can provide high-quality services for customers. The outcome of this study lays the groundwork for future research to advance the knowledge in this field.
Journal Article
Bibliometric analysis of digital financial reporting: a comprehensive review of research trends and emerging topics
Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial reporting quality while emerging topics like XBRL and International Financial Reporting Standards (IFRS) reflect evolving research interests. Utilizing bibliometric methods, the study quantitatively analyzes DFR literature from Scopus, Emerald, Google Scholar, OpenAlex, Crossref, and SAGE. The research involved data sourcing, screening, eligibility selection, and bibliometric analysis. Findings show a dynamic increase in annual publications in DFR, with noticeable peaks and shifts in research focus over time. A notable rise post-2016 culminated in a peak in 2023, indicating sustained scholarly interest and field evolution. This study contributed into how digitalization enhances financial reporting quality, addressing gaps from previous bibliometric analyses. It emphasizes systematic trend analysis, identifying research gaps, and exploring factors driving the digital transformation of financial reporting. These insights guide researchers in developing new variables and strategies to advance DFR solutions, enhancing the accuracy, transparency, and accessibility of financial information through digital innovation.
Journal Article
Corporate Reporting in the (Post)Modern Society: Reflections on Romania
This study aims to discuss the role of corporate reporting in contemporary society, characterized by dematerialization and digitalization, the increased importance of environmental and social aspects in business, and the need for (re)legitimizing actors participating in the production, auditing and publication of corporate information, with the multiplying forms of risk, uncertainty and globalization. The paper also sets out to discuss the extent to which the current corporate reporting model satisfies the needs of stakeholders and ensures a better functioning of markets and society.
Journal Article
“The frog in the pan”: relational transformation of public values in the UK tax authority
PurposeThe authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies facilitated the transformation of public values of the UK tax authority.Design/methodology/approachThe authors develop a conceptual framework for analysing public values in terms of relational power. Combining governmentality and actor–network theory, the authors focus on the complex relationships through which human and non-human actors interact and the public values that emerge from these evolving socio-material networks. Based on a critical-interpretivist ethnographic study of interviews, documents and secondary survey data, the authors identify the emergent properties of accounting technologies in their case study.FindingsThe authors explain how accounting technologies facilitated the transformation of public values in the tax authority by reshaping relational power. Traditional public values were eroded and replaced by neoliberal values through a gradual change process (“frog in the pan”) of (1) disconnecting workers and citizens both spatially and socially; (2) losing touch with the embodied nature of tax administration; and (3) yielding to a dehumanising performance management system. Neoliberal accounting technologies transformed the texture of relationships in such a way that workers and citizens became disempowered from effective, accountable and humane tax administration.Research limitations/implicationsFurther research is needed that gains wider access to tax authority workers, extends the scope of the empirical data and provides comparisons with other tax authorities and public sector organisations.Social implicationsThe authors show that a relational approach to public values enables identification of what is “valuable” and how public sector organisations can become “value-able”.Originality/valueThe authors offer an interdisciplinary conceptualisation of publicness based on public administration literature, develop a relational conceptualisation of public values and provide original empirical evidence about the changing publicness of the UK tax authority.
Journal Article
Tax Credits as an accounting technology of government: “showing my boys they have to work, because that is what happens”
PurposeThe study explores the role of accounting technologies of government (ATGs) associated with UK Tax Credits and their impact on claimants' motivations, behaviour and identities. The aim of this study is to deepen empirical and conceptual understandings of how ATGs of tax authorities transform claimants into “entrepreneurs of the self”.Design/methodology/approachThe authors approach Tax Credits (TC) as a case study to examine how ATGs articulate and operationalise neoliberal ideology through a complex network of inscription devices, expertise and locales. They adopt an ethnographic approach based on interviews, archival data and field notes to gain a deep understanding of citizens' lived experiences of ATGs when claiming Tax Credits.FindingsThe authors find that ATGs play a key role in transforming TC claimants into self-disciplined “citizen-subjects” whose decisions are informed by market logic. When claiming TC, citizens interact with ATGs and are transformed into “entrepreneurs of the self” who internalise neoliberal ideology and associated beliefs and assumptions of poverty, work and the welfare state. In this process of subjectification, ATGs (re)construct their identities from welfare recipients to “responsible” and “accountable” hardworking individuals and families. However, ATGs perversely disempower claimants who lack the required human capital for becoming responsible for their own welfare, and thus ultimately maintain socio-economic inequality.Research limitations/implicationsParticipants were drawn from a relatively narrow geographic area.Practical implicationsThe authors reveal how accounting as a technology of government (dis)empowers individuals vis-à-vis the state and spurs inequality dependent on personal circumstances and calculative skills.Originality/valueThe authors contribute to the accounting literature by showing how neoliberal ideology is articulated, operationalised and reinforced by dynamic and repetitive interactions with ATGs of the UK TC scheme. The study helps deepen the understanding of the processes through which socially and economically disadvantaged individuals are transformed into self-governing economic agents responsible for their own welfare.
Journal Article
“Fleshing out” an engagement with a social accounting technology
Purpose – The purpose of this paper is to provide an empirical account of a social accounting technology applied within a New Zealand Local Body Authority and reflect on “assemblages” that enable change for sustainability thinking at the organisational level.Design/methodology/approach – The paper presents a case using semi‐structured interviews to track six sustainability assessment model (SAM) applications over a two‐year period. The diversity of applications ranged from large infrastructure projects such as transport through to libraries and meant the SAM was operational under a variety of organisational settings.Findings – Evidence found suggests that the SAM influenced mental models of participants, fostered more reflective and inclusive accounts, changed organisational decisions, and resulted in tangible change. However, managers vulnerable to voting influences later changed their criteria on which the SAM was evaluated and in turn rendered it “technically inadequate”. Further findings indicate the role of accountants and legislation were salient enabling “assemblages”. Such findings support the assertion of in‐depth case studies and multiple applications of a social accounting technology being required to make visible important factors in enabling sustainability thinking.Originality/value – The paper explores the process of change implicated with SEA technology engagements beyond a “success” or “failure” label by examining empirically the enabling features implicated in sustainability thinking. In doing so the paper responds to a lack of in‐depth engagements of social accounting technologies in the organisational environments they were designed for and provides a basis for theorising SEA technologies.
Journal Article