Results 251 to 260 of about 2,714,675 (338)

Monetary Sovereignty and Central Bank Digital Currencies: Competing Models for Future Cross‐Border Payment Platforms

open access: yesGlobal Policy, EarlyView.
ABSTRACT As central banks move to adopt digital currencies (CBDCs), two issues arise: the implications for monetary sovereignty and the potential efficiencies from cross‐border interoperability. The former is particularly a concern for emerging market central banks, while the latter affects all states. Emerging markets have used capital flow management
Yanyang Chu, Nina Srinivasan Rathbun
wiley   +1 more source

Job Market Competency Requirements for Accounting Professionals: A Comparative Analysis of Online Job Ads from SMEs and Large Enterprises*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Compared to large enterprises (LEs), small and medium‐sized enterprises (SMEs) have unique characteristics that may affect their needs in several areas. Thus, the “one‐size‐fits‐all” approach to meeting the needs of both groups of enterprises would be inappropriate in different circumstances.
Sylvestre Uwizeyemungu, Jacques Bertrand
wiley   +1 more source

The digital transformation of the music industry through applications of blockchain technology

open access: yes, 2019
Since its introduction in 2008, the blockchain technology has been hailed as the one that could revolutionise many different industries. The music industry underwent several changes in the last 20 years as a consequence of phenomena such as music piracy, digital music and music streaming.
openaire   +1 more source

ECKOchain: A FAIR blockchain‐based database for long‐term ecological data

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Open data practices in ecology are increasingly accepted, yet primary long‐term ecological data remain hard to find. Barriers preventing open long‐term ecological data include social and economic constructs such as a sense of data proprietorship and fear of misuse of complex datasets. To incentivise open primary ecological data and ensure long‐
Kjell‐Erik Marstein   +2 more
wiley   +1 more source

DIGITAL TRANSFORMATION IN ZAKAT MANAGEMENT: A BIBLIOMETRIC REVIEW ON THE APPLICATION OF BLOCKCHAIN TECHNOLOGY

open access: bronze
Arva Athallah Susanto   +4 more
openalex   +2 more sources

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

open access: yesAccounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo   +3 more
wiley   +1 more source

Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Using survey research, we investigate accountants' self‐rated knowledge of a variety of digital technologies (DTs). We find that accountants' self‐rated knowledge of established DTs is almost in line with IES2 requirements, but their self‐rated knowledge of emerging DTs is significantly below IES2 requirements. Of greater concern, we find that
Richard Busulwa   +3 more
wiley   +1 more source

The enforcers thesis

open access: yesBusiness and Society Review, EarlyView.
Abstract Business journalism is often criticized for failing to reach beyond a narrow audience of stock brokers and business executives, even though news about business affects the broader society. This critique is more pronounced for a genre of journalism known as the trade press or business‐to‐business media, news organizations that cover specific ...
Rob Wells
wiley   +1 more source

How climate change and modern slavery interact in the supply chain: A conceptual model development through a systemic review

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
Abstract Despite growing recognition of the interconnectedness between climate change and modern slavery within supply chains, these issues are often studied in isolation, leading to a fragmented understanding of their relationship. This research aims to bridge this gap by investigating the key factors in supply chains that influence both climate ...
Yuxin Wang, Maryam Lotfi
wiley   +1 more source

Toward sustainable smart agriculture in a developing country: An empirical analysis of green firms determinants

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
Abstract The significance of green entrepreneurship in achieving socioeconomic and environmental goals has received widespread recognition in academic literature. However, despite this acknowledgment, the internal and external variables influencing the expansion and sustainability of green agricultural enterprises have not been thoroughly studied and ...
Marco Savastano   +3 more
wiley   +1 more source

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