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A growing number of archaeologists are applying Geographic Information Science (GIS) technologies to their research problems and questions. Advances in GIS and its use across disciplines allows for collaboration and enables archaeologists to ask ever more sophisticated questions and develop increasingly elaborate models on numerous aspects of past human behavior. Least cost analysis (LCA) is one such avenue of inquiry. While least cost studies are not new to the social sciences in general, LCA is relatively new to archaeology; until now, there has been no systematic exploration of its use within the field. This edited volume presents a series of case studies illustrating the intersection of archaeology and LCA modeling at the practical, methodological, and theoretical levels. Designed to be a guidebook for archaeologists interested in using LCA in their own research, it presents a wide cross-section of practical examples for both novices and experts. The contributors to the volume showcase the richness and diversity of LCA’s application to archaeological questions, demonstrate that even simple applications can be used to explore sophisticated research questions, and highlight the challenges that come with injecting geospatial technologies into the archaeological research process.  

In 2009, the SEC mandated that financial statements be filed using eXtensible Business Reporting Language (XBRL). The SEC contends that this new search-facilitating technology will reduce informational barriers that separate smaller, less-sophisticated investors from larger, more-sophisticated investors, thereby reducing information asymmetry. However, if some larger investors can leverage their superior resources and abilities to garner greater benefits from XBRL than smaller investors, information asymmetry is likely to increase. Using a difference-in-difference design, we find evidence of higher abnormal bid-ask spreads for XBRL adopting firms around 10-K filings in the year after the mandate, consistent with increased concerns of adverse selection. We also find a reduction in abnormal liquidity and a decrease in abnormal trading volume, particularly for small trades. Additional analyses suggest, however, that these effects may be declining somewhat in more recent years. Collectively, our evidence suggests that a reduction in investors’ data aggregation costs may not have served its intended purpose of leveling the informational playing field, at least during the initial years after mandatory adoption.

This study mainly aims at the intermediate data fault-tolerant method of cloud computing accounting service platform supporting cost-benefit analysis, which aims at providing cost-benefit analysis function for the platform and strengthening the fault-tolerant ability of the intermediate data of the platform. The invention discloses a method for constructing an enterprise cloud computing accounting service platform. Collect the internal and external accounting service system data of an enterprise by using an accounting service platform network environment provided by a cloud service provider. Transmit the data to a data processing and storage layer data warehouse for storage after data cleaning, extraction and processing. Then, call the collected data through the data processing and storage layer to analyze the transaction cost-benefit of the enterprise. The intermediate data fault-tolerant model is constructed. After being solved by the ant colony algorithm, the intermediate data generated in the process of cost-benefit analysis and other accounting services are fault-tolerant processed. Finally, the platform accounting service results are output to the interactive interface through the data output display layer. The highest data availability probability of the method proposed in this study is 0. 98, which indicates that the method has high data availability after fault-tolerant processing, and can effectively realize the interaction with users. The experimental analysis shows that the method proposed in this study can effectively analyze the transaction costs and benefits of enterprises. The probability of data availability after fault-tolerant processing is higher, and a load of reading and writing is lower.

Despite the rapid growth of enterprises in China, logistics costs remain a significant challenge, accounting for a large proportion of overall business expenses and hindering corporate development. Effective logistics cost management requires careful coordination of routing and resource allocation for goods transportation. Studies have highlighted several challenges faced by China’s logistics industry, including high transportation costs, complex management processes, and excessive warehousing expenses. To tackle these issues, this paper proposes an optimization model for logistics costs utilizing Internet of Things (IoT) technology. By improving the efficiency and accuracy of each stage in the logistics supply chain through advanced information processing, the model seeks to streamline supply chain operations and reduce transfer costs. Additionally, the paper explores the current state of e‐commerce enterprise growth and future logistics control trends, providing strategic recommendations. These strategies include optimizing logistics information flow through IoT, developing IoT‐based cost management systems for e‐commerce logistics, and integrating logistics cost optimization into the strategic planning of e‐commerce enterprises.

This study investigates the interplay between strategic goals and calculative practices, specifically Customer Profitability Analysis (CPA). Drawing on practice-based theories, the research aims to understand how managers strategize with CPA, including the balancing of financial and strategic objectives and the interplay of institutionalized practices with individual practitioners' actions. The study uses a qualitative, revelatory, and exploratory case study approach at the sub-organizational level in a manufacturing company. The researchers compare CPA practices across six departments, guided by a phenomenological research design. Data collection methods include informal conversations, qualitative observations, written documentation, numerical evidence from the accounting system, and interviews. The study offers four novel findings to the field. First, it highlights how managers employ procedural and interactive strategizing to reframe CPA practices. The sophistication of CPA practices increases with unevenly distributed customer volume, high customer-specific, controllable overhead, customer-to-customer interaction, and service complexity. Conversely, the sophistication of cost-focused CPA practices tends to decrease with diverse strategic goals. Additionally, CPA become more effective through the utilization of non-financial information, employee empowerment, localization, and strategic alignment. Second, CPA can be adapted through integrative strategizing where managers avoid using it as a financial benchmark for strategic initiatives. Third, accountants actively seek intermediary roles to incorporate arguments from strategy and marketing to balance strategic objectives-contrary to their portrayal as myopic guardians of profitability. Fourth, the localization of CPA practices to front-line employees compensates for a lack of sophisticated CPA practices. Future research should, investigate the adaptation of calculative practices in different cultures, and industries. Exploring additional contextual factors such as uncertainty, management characteristics, and linguistic framing of practices would be beneficial. Examining the interactions in utilizing CPA practices between front-line staff and customers would shed light on their effectiveness. Lastly, investigating the role of consultants in diffusing such practices would offer valuable perspectives.

This study investigates the application of cloud computing technology in the financial cost accounting of industrial enterprises, with the goal of optimizing asset structure and enhancing management capabilities. To address challenges such as low accuracy, inefficiency, and data leakage in traditional accounting practices, the study proposes an integrated approach combining cloud computing with a support vector machine (SVM) algorithm. Leveraging SVM, this study develops a multi-user cloud-based financial data privacy protection and classification model. The model first preprocesses financial data and secures it using a distributed two-trapdoor public-key cryptosystem, enabling safe data transmission to the cloud platform. Multi-user key management is handled by a trusted third-party key distribution center to minimize communication overhead and ensure privacy. The SVM model is extended to operate within the encrypted domain, utilizing user public keys to prevent the leakage of sensitive information.

This paper aims to explore the role of applying information technology governance using the COBIT 5 framework in improving the security of accounting information systems. The paper also aims to assess the level of governance of information technology in the Trade Bank of Iraq TBI through COBIT 5 processes, including 4 dimensions of planning and organization, acquisition and implementation, support and delivery, and monitoring. The study uses a qualitative approach through a case study conducted at the Iraqi Bank of Commerce. The results show that applying the COBIT 5 governance mechanisms of information technology reduces data processing risks and improves automated accounting information systems' security. The results also show that the Trade Bank of Iraq can implement the COBIT 5 Framework. Also, the accounting system used in the Bank has all the features of information technology governance that, on the one hand, ensure confidentiality of customer information and, on the other hand, prevent the system from penetrating. The results of the current study provide a better understanding of stakeholders on the nature of IT governance in the light of the COBIT 5 framework and its role in enhancing accounting information security.