Index

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application

ISBN: 978-1-80455-973-4, eISBN: 978-1-80455-972-7

ISSN: 1479-3512

Publication date: 29 January 2024

This content is currently only available as a PDF

Citation

(2024), "Index", Hamdan, A., Alareeni, B. and Khamis, R. (Ed.) Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application (Studies in Managerial and Financial Accounting, Vol. 36), Emerald Publishing Limited, Leeds, pp. 383-393. https://doi.org/10.1108/S1479-351220240000036040

Publisher

:

Emerald Publishing Limited

Copyright © 2024 Allam Hamdan, Bahaaeddin Alareeni and Reem Khamis


INDEX

Access Bank
, 100

Accountability
, 168

Accounting graduates (AGs)
, 204

literature review
, 205–206

methodology, data analysis, and results
, 207–210

theoretical framework and hypotheses development
, 206

Accounting information systems (AIS)
, 205

Accounting methods
, 130

Actual usage
, 118

Adelphia
, 268

Adhocratic culture
, 234

Advanced payment systems
, 146

Adyen
, 146

Agency theory
, 130

Agile methods
, 251

Allocation of “pollution rights”
, 88

Altman Z-score
, 320

implications
, 323–324

literature survey
, 320–322

model
, 323

Analysts
, 131–132

Analytics
, 366

Anchoring
, 183

Anomaly detection
, 306, 309

Apik
, 370

Apple
, 144

Applicant tracking systems
, 83

Application Consultant (AppCons)
, 251

Architecture, IoT
, 376, 378

Arranging
, 287

Artificial intelligence (AI)
, 28, 66, 206, 282, 348, 366

AI/electronic cloud /financial cloud
, 146–147

business decision-making process
, 351–352

business productivity
, 350–351

conceptual framework
, 31–32

customer experience
, 352

implications
, 33–34

methodologies
, 28, 30

research objectives
, 30

Assembling
, 285–286

Assessing
, 287

Asset Management (AM)
, 46

Assets
, 171

Astra International
, 29

Audit committee (AC)
, 330

Autocorrelation test
, 137

Automated teller machines (ATM)
, 99–101

Automation of performance management workflow/system
, 83

Average variance extracted (AVE)
, 19

Bahrain
, 151

banking industry performance
, 148–149

Balance of payments
, 259

“Balance” factoring
, 40

Bank Central Asia
, 29

Bank competitiveness
, 100

Bank Mandiri
, 29

Banking

in Bahrain
, 143

in India
, 242

industry
, 108

methodology
, 110

results
, 111

sector
, 216

theoretical background
, 109

Banks
, 4–5, 219–220

in India
, 241

Bartlett’s test
, 111

Behavioral intention
, 17, 118

hypotheses
, 18

perceived behavioral control
, 18

perceived risk
, 18

perceived trust
, 18

subjective norms
, 17

Behavioural finance
, 182

bi-variant analysis
, 186

concepts
, 183–185

findings
, 188–189

hypothesis testing
, 188

literature review
, 185

research objectives
, 185–186

theory
, 182

traditional finance vs.
, 182–183

Bi-variant analysis
, 186

Big data
, 4, 366

analysis/analytics life cycle
, 5–7, 308–309

analytics
, 205, 306

communicate result
, 10

data preparation
, 9

discovery
, 7–8

model building
, 10

model planning
, 9–10

operationalize
, 12

BigTech
, 216, 220

Blockchain technology
, 205, 282, 366

BNP Paribas Factor
, 43–44

Board of directors (BOD)
, 268, 330

effects of board of directors characteristics on firm performance
, 331

literature review
, 269–273

methodology
, 274–275

research design
, 275

Brand creation
, 132

Breakpoint analysis
, 309

Breusch-Pagan\Cook-Weisberg test
, 340

Brokerage firms
, 28

Bursa Efek Indonesia (see Indonesian stock exchange (IDX))

Business (es)
, 146

culture
, 230–231

domain
, 7–8

environment
, 348

managers
, 270

process management
, 82

processes into software development
, 252–253

Business model innovation (BMI)
, 54, 368

digitalization impact on
, 55–56

and firm performance
, 56

implication, limits, and future directions
, 61–63

methods
, 56–57

research hypotheses and conceptual model
, 55–56

results
, 57–59

theoretical background
, 54

Business models (BMs)
, 38, 54–55, 248

basics elements of
, 367

digital technologies and
, 367–368

of project-based company
, 249

Business performance (BP)
, 230, 232–233

Business strategy
, 130

literature review
, 131–133

methodology
, 133–134

results
, 134–137

Capital One Bank
, 220

Carbon calculation of transportation
, 284

Cash
, 171

Cash flows, statements of
, 176–178

Cash Market
, 46–47

Cash Reverse
, 46–47

Categorical filters
, 287

Central bank’s monetary policy
, 260

Chatbots
, 66, 108–109

analysis and interpretation of results
, 70–75

research model and methodology
, 69–70

theoretical foundation
, 67–69

China
, 258

financial market
, 258

literature review
, 259–260

methodology
, 260–261

policy implications
, 264–265

results and analysis
, 261–264

China Securities Regulatory Commission (CSRC)
, 260

Chinese financial companies
, 260

Clan culture
, 234

Cloud computing
, 209, 366

Cloud finance
, 147

Clustering techniques
, 309

Coefficient of determination
, 59, 122

Cohen’s (1988) method
, 122

Communication
, 156

Company culture
, 234

Company performance
, 195, 230, 233

Company size
, 195

Compatibility (COMP)
, 118

Compensation, technology in
, 83–84

Competitive advantage
, 54

Competitiveness
, 220

Compliance
, 168

Composite dependability index (CFI)
, 234

Composite reliability (CR)
, 19

Confidence
, 254–255

Confidence interval test
, 234

“Confidential” factoring
, 40

Confirmatory factor analysis (CFA)
, 19, 234

Conformation bias
, 183

Construct reliability
, 19

Content analysis
, 194, 287

Contingency theory
, 206

Continuance intention
, 69

Continuous integration and continuous deployment (CI/CD)
, 253

Convergent validity
, 19, 57

Conversational banking
, 66

Core competence
, 249

Corporate culture
, 230–232

Corporate decision makers
, 268

Corporate EID
, 194

Corporate environmental disclosure
, 270–271

empirical studies on
, 271–273

Corporate environmental reporting (CER)
, 270

Corporate environmental responsibility
, 270

Corporate governance (CG)
, 262, 270, 330

Corporate reputation and image
, 194–195

Corporate social responsibility (CSR)
, 130, 268

Correlation analysis
, 198

Cost dominance
, 131

Cost leadership
, 130, 133

Cost strategies
, 132

COVID-19 pandemic
, 69, 258, 282

Credit reports
, 309

Creditors
, 168

Critical tasks
, 67

Cronbach’s alpha
, 19, 234

test
, 207

Cross-site scripting (XSS)
, 148

Customer churn
, 242

Customer confidentiality
, 223

Customer experiences
, 108–109, 349

Customer relationship management (CRM)
, 156–157, 242

Customer relationships
, 165

Customer retention rates
, 242

Customer satisfaction
, 69, 242–243

regional variations in
, 244

Customers
, 146

Cyber criminals
, 379

Cyber security
, 147–148

Cyberattacks
, 148

Data acquisition
, 307

Data analysis
, 250, 307, 369

Data analytics lifecycle
, 6

Data collection
, 250

Data entry
, 205

Data privacy and security
, 150

Data processing
, 307

Data protection
, 223

Data security
, 379

Data storage
, 307

Data visualization
, 307

Debt-to-equity ratio
, 260

Decision making
, 232, 308

processes
, 349

Deep learning-based approach
, 307

Defendants
, 131–132

Defenders
, 130

Delegated management factoring
, 40

Deposit money banks
, 98

Descriptive analysis results
, 208

Descriptive statistics
, 134, 197–198, 338–339

Detection
, 306

Diagnostic tests
, 339–340

Differentiation strategy
, 131–134

Digital banking
, 217

Digital economy
, 143

Digital human resources
, 356

literature review
, 358–360

Digital processes
, 217, 356

Digital technology
, 54, 216, 220, 248–249, 366

benefits for landlords
, 371

findings and analysis
, 369–370

literature review
, 367–368

orchestrating mechanism
, 372

research method
, 368–369

support
, 371–372

Digital transformation
, 219

Digitalization
, 54, 66, 98, 217

impact on business model innovation
, 55–56

impact on firm performance
, 55

Digitization
, 356–357

Discovery
, 309

Discriminant validity
, 19, 58, 122, 234

Domain-based review
, 285

Dow Jones Sustainability Index
, 194

E-recruitment
, 81–82

Earnings before interest and tax (EBIT)
, 323

Earnings management (EM)
, 130, 132–133

Earnings per share (EPS)
, 335–336

Ease of use
, 116

Economic indicators
, 28

Economies
, 54

Ecosystem orchestration
, 366

Effect size (f2) analysis
, 122

EID indices
, 194

Electronic cloud
, 147

Electronic customer relationship management
, 160–165

Emotional and social influences
, 184–185

Emotional effect
, 184

Emotions on financial decisions
, 182

Employee competencies
, 368

Employee development
, 132

Employee engagement
, 357

effect moderation of digital HRM on
, 359–360

job resources on
, 358–359

Employee mental conditions
, 361

Employee physical conditions
, 361

Enron
, 268

Enterprise culture
, 237

Entrepreneurial culture
, 231, 235

Environmental, Social, and Governance (ESG)
, 89

Environmental activities
, 88

Environmental disclosure
, 271

Environmental information disclosure index (lnEID)
, 197

Environmental information disclosure quality
, 196

Environmental innovation
, 88

Environmental investment
, 269

Environmental responsibilities
, 194

Environmental sustainability
, 284

Ernst & Young
, 219

European Bank
, 88

Experiential marketing
, 356

Factoring
, 40, 43

Factoring 2.0.
, 41–42

BNP Paribas Factor
, 43–44

comparative analysis between BNP Paribas Factor and Finexkap
, 48–49

Finexkap
, 45–48

new factoring business value chain
, 44–45

False positives
, 306

Familiarity
, 183

Federal Deposit Insurance Corporation
, 145

Field research method
, 159

Finance
, 28

Financial boundaries
, 220

Financial cloud
, 146

Financial crisis
, 330

Financial decisions (FDs)
, 204

Financial disclosures
, 178

Financial distress
, 320

Financial forecasting
, 28

Financial fraud
, 307

Financial health
, 321

data analysis
, 324–327

research methodology
, 322–324

Financial inclusion
, 241–242

Financial industry
, 38

Financial innovation
, 16

Financial institutions
, 4, 31, 306

Financial intermediation function
, 38

Financial leverage
, 93

Financial literacy
, 244

Financial news
, 28

Financial performance
, 88, 262, 268

Financial regulators
, 28

Financial reporting
, 168, 271

characteristics differentials of Islami banking and micro financing
, 170–173

composition of total expenses
, 175–176

core components
, 170

financial disclosures
, 178

income statement
, 174–175

interesting facts & findings
, 179

limitations
, 178–179

methodology, design of the study, and data collection procedure
, 169

objectives
, 169–170

recommendations
, 179

relationships in conceptual model
, 168–169

results and data analysis
, 170

shareholders’ equity
, 174

statements of cash flows
, 176–178

Financial sector
, 134

Financial service industries
, 98

Financial stability (FS)
, 260

Financial statements
, 168, 309

Financial technology (Fintech)
, 16, 38, 142–143, 216, 219–220

AI/electronic cloud /financial cloud
, 146–147

Bahrain’s banking industry performance
, 148–149

benefits and advantages
, 145–146

concept and dimensions
, 144–145

cyber security and
, 147–148

factoring 2.0.
, 41–49

genesis, characteristics, and key facts
, 41

limitations of research
, 144

literature review
, 144–146

objectives of research
, 143

opportunities and challenges
, 149–151

recommendations
, 151–152

relationship of financial technology with AI
, 147

research problem
, 143

significance of research
, 143–144

traditional factoring and management of SME’s WCR
, 39–41

in transformation of factoring
, 41–42

usage
, 16

Financial transactions
, 4, 306

Finexkap
, 45–48

Firm competitiveness (FC)
, 101

Firm performance (FP)
, 88, 231, 330

business model innovation and
, 56

digitalization impact on
, 55

Firms
, 368

culture
, 231

First Bank
, 100

5-point Likert scale
, 110

5W1H framework
, 287

Fixed-price contracts
, 43

Flexibility strategies
, 132

Focus strategy
, 131

Foreign exchange rate
, 259

ForeSee future market movements
, 186

Frame dependence
, 184

Framework-based review
, 285

France
, 43

France Fintech Association
, 47

Fraud
, 4, 306

big data analysis life cycle
, 308–309

case study
, 309–312

detection
, 306–307

detection techniques
, 309

literature review
, 307–308

FTSE4Good
, 194

GDP
, 258

Gender diversity
, 269

General Data Protection Regulation (GDPR)
, 150

Generalized methods of moment (GMM)
, 136, 261

Generally Accepted Accounting Principles (GAAP)
, 179

Generations Y and Z
, 218

Genetic algorithms
, 309

Global digital transformation
, 216

methods
, 217

results
, 217–223

Global Findex database
, 38

Goodness of Fit Index
, 73

Google Data Studio (GDS)
, 6, 308

Google Scholar
, 376

Government fiscal policy
, 259

Government monetary policy
, 259

Government policies
, 260

Grameen Bank (GB)
, 169, 175–176

Green bond market (EIB)
, 88

Green finance
, 88

Green innovation
, 88–89

Guarantee Trust Bank Zenith Bank
, 100

Gulf Cooperation Council (GCC)
, 331

Hansen J test
, 137

Heard instincts/information cascade
, 185

Heteroscedasticity
, 340

Heuristic driven biases
, 183–184

Hierarchical culture
, 234, 236

Human Resource Information System (HRIS)
, 80

analysis technology in E-recruitment & selection
, 81–82

methodology
, 80–82

objectives
, 81

research objectives
, 81

techno-communication
, 82–84

Human Resource technologies (HR technologies)
, 80

Hybrid development method
, 251–252

Hypotheses testing
, 111

Identification, individualization, interaction, integration, and integrity (5IS model)
, 157

IEEE
, 376

Immediate Cash
, 46

Impulsion First
, 43

Impulsion Premium
, 43

Impulsion Situation
, 43

Income statement
, 174–175

Incorrect security configuration
, 148

Independence
, 269, 336

Indian agricultural value chain
, 284

Indicators’ reliability
, 19

Indonesia
, 28–29

stock market
, 28

Indonesia Financial Services Authority (OJK)
, 29

Indonesian stock exchange (IDX)
, 28–29, 32–33

Industry 4.0
, 348

Inflation rate
, 259

Information technology

Information technology
, 4–5, 156, 205

Innovation score
, 90

Innumeracy
, 184

Institutional-focused PLS-SEM approach

data analysis and results
, 101

hypotheses development
, 100

research methodology
, 100–101

Integrity
, 158

Interdependent tasks
, 67

Interest coverage ratio
, 260

Interest rate
, 259

adjustments
, 260

Internal consistency
, 19

Internet
, 366

banking
, 98–99

Internet of things (IoT)
, 5, 209, 366, 376–378

security challenges
, 378

security threats in IoT systems
, 378–379

smart office domain
, 379

systematic review approach
, 376

threat focus in smart office applications
, 379–380

Investment banks
, 31

Investors
, 28, 168

decision making
, 182

demand
, 195

Islami Bank Bangladesh Ltd (IBBL)
, 169, 172, 175–176

Islami banking, characteristics differentials of
, 170–173

Jakarta Composite Index
, 28

Job demand

on employee engagement
, 358

job demands-job resources model
, 357

Job resources
, 356–357

on employee engagement
, 358–359

Jordanian Universities (JUs)
, 207

JP Morgan Chase Bank
, 220

Kaiser–Meyer–Olkin test (KMO test)
, 71, 111

Kareem Exchange Company
, 310–312

Landlords, benefits for
, 371

Leverage
, 134

Liabilities
, 173

Listed companies
, 195

corporate reputation and image
, 194–195

data and methodology
, 197

influence of policy and regulations
, 195

investor demand
, 195

literature review
, 195–196

results
, 197–199

Literature review, IoT
, 376

Local companies
, 29

Long-term financing
, 39–40

Long-term goals
, 131

Machine learning
, 28, 220, 307

Mamikos
, 369

Managerial discretionary accruals
, 132

Market
, 216

culture
, 234

Measurement model evaluation
, 57–58

Mediation study
, 59

Medium-term financing
, 39–40

MENA region
, 89

methodology and data sources
, 89–91

results
, 91–93

Mental accounting
, 184

Mental image
, 157

Micro financing, characteristics differentials of
, 170–173

Microenterprises
, 230

literature review
, 231–233

methodology
, 233–234

results
, 234–236

Microsoft
, 146

Minimal studies
, 283

Mobile apps
, 116

Mobile banking (m-banking)
, 99, 116–118

Mobile phone
, 148, 150

Mobilis Corporation (Jijel Agency)
, 158

Modern information technology systems (MITSs)
, 204–205, 207

Monetary policy
, 260

Money illusion
, 184

Money laundering
, 5

literature review
, 5–6

research methodology
, 6–7

MSCI ESG
, 194

Multicollinearity
, 198

Multivariate regression technique
, 19

Narrow framing
, 184

Natural language processing
, 28

Neighborhood-based algorithms
, 309

Netflix
, 146

Neural network technologies
, 220

New factoring business value chain
, 44–45

Nomination committee (NC)
, 330

Non-financial reporting
, 271

Non-financial sector
, 134

Non-routine tasks
, 67

Online application security threats
, 148

Optimal financial decisions (OFDs)
, 204, 207

Oracle
, 144

Orchestration
, 366

Organizational capabilities
, 368

Organizational culture
, 233

Organizational transformation
, 248

Organizations
, 54, 131, 287

Overconfidence
, 183

p-value
, 169

Palestine
, 110

Palestinian banking sector
, 108

Panel models
, 90

Participatory data collection
, 250

Path analysis
, 19

Payroll, technology in
, 83–84

Pearson correlation coefficient test
, 198

Peer group analysis
, 309

Perceived behavioral control (PBC)
, 17–18

Perceived compatibility (PC)
, 119

Perceived ease of use (PEOU)
, 98, 117–118

Perceived risk
, 18

Perceived security
, 118–119

Perceived trust
, 18

Perceived usefulness (PU)
, 68, 117–118

literature review
, 117–119

mediating effect
, 121–124

recommendations
, 126

research methodology
, 119–120

research objectives
, 117

research questions
, 116–117

results
, 120–121

and satisfaction of bank’s chatbot services
, 74

Perceived utility
, 117

Performance
, 81

Performance management system (PMS)

automation of performance management workflow/system
, 83

technology in
, 83

Personal engagement
, 357

Phishing
, 148

Pillar score
, 90

PLS-SEM
, 122

Point of sales
, 99

Population and sample selection procedures
, 336

Predictive modeling
, 309

Principal component analysis factor
, 111

PRISMA protocol
, 285

Private banks
, 320

Probabilistic algorithms
, 309

Problem description and research questions
, 283

Productivity
, 80, 349

Products and services
, 156

Project Management Office (PMO)
, 251

Project Manager (PM)
, 251

Prospect theory
, 184

Prospectors
, 131–132

Psychological availability
, 358

Psychological meaningfulness
, 358

Public bank
, 321

Public spending
, 260

Purification
, 287

Qualification
, 269

Quality strategies
, 132

Quick ratio
, 260

R&D
, 132

Reagents
, 131–132

Real earnings management
, 132

Real effective exchange rate (REER)
, 261

Real GDP growth rate
, 259

Reciprocal communication
, 157

Record-keeping
, 205

Refinancing vehicle
, 46

Regional variations in customer satisfaction
, 244

Regression

analysis
, 134–135, 197, 208–210, 262–263

models
, 275, 337

results
, 198–199, 340–342

Regulators
, 42

Regulatory agencies
, 168

Relationships
, 169

Remote work strategy
, 149

Remuneration committee (RC)
, 330

on firm performance
, 331–336

literature review
, 331–336

research design
, 336–337

results
, 338–342

Report guideline evaluation
, 194

Reporting
, 169

Research hypotheses, tests of
, 58

Reserve Bank of India (RBI)
, 241

Resource-based view (RBV)
, 54

Resources
, 8

Return on assets (ROA)
, 89–90, 134, 336

Return on equity (ROE)
, 262–263, 336

Risk management committee (RMC)
, 330

Risk tolerance
, 184

Robert Mason Equation
, 159

Robustness

analysis
, 136–137

test
, 263–264

Rule-based systems
, 306, 309

RUN system
, 250–251

Santander Bank
, 220

Satisfaction
, 69

and continue intention of bank’s chatbot services
, 75

of users
, 254–255

Science Direct
, 376

Scientific Procedures and Rationales for Systematic Literature Reviews (SPAR-4-SLR)
, 285

Scopus
, 285

Security
, 116

management techniques
, 122

threats in IoT systems
, 378–379

Sensitive data disclosure
, 148

Service digitalization
, 98

Service quality
, 242

importance
, 244

Shadow of past
, 184

Shareholders’ equity
, 174

Sharia compliance
, 171

Short-term financing methods
, 39–40

Silicon Valley Bank (SVB)
, 179

Similarity tree
, 309

Simple regression analysis
, 111

Singgahsini
, 370

Single case study
, 368–369

Single case study design
, 250

Small and medium-sized enterprises (SMEs)
, 39, 348

propositional framework
, 350–352

research methodology
, 350

research objectives
, 349–350

Small finance banks (SFBs)
, 241

areas for improvement
, 245

challenges
, 245

implications for
, 244

literature review
, 242–243

suggestions
, 245

Smart Cities
, 378

SMART containers
, 284

Smart Health
, 378

Smart Homes
, 378

SMART manufacturing
, 284

Smart office domain
, 379

SMART ports
, 284

SMART shelves
, 284

SMART warehousing
, 284

SmartPLS
, 19

Snake bite effect
, 184

Social influence-subjective norms
, 68–69

and satisfaction of bank’s chatbot services
, 74–75

Social media
, 28

Social networks
, 4

Social reporting
, 268

Societies
, 54

Software development approach
, 251–252

Software development projects
, 248

findings and analysis
, 250–255

literature review
, 249–250

research method
, 250

Spatial boundaries
, 144

Spearman correlation coefficient test
, 198

Springer
, 376

Stepwise linear regression analysis
, 164–165

Stock forecasting

challenges of artificial intelligence on
, 31

effectiveness of artificial intelligence on
, 31

implication of artificial intelligence on
, 31–32

Strategic alliances
, 42

Structural equation modeling (SEM)
, 19, 71, 234

Structural model evaluation
, 58–59, 101

Study population and sample
, 159

Study sample
, 159–160

Subjective norms (SN)
, 17, 68–69

Subsidies
, 260

Supply chain
, 282

Survey questionnaire methods
, 194

Sustainability
, 282–283

Sustainable supply chain
, 282

findings
, 287–299

methodology
, 284–287

practical implications
, 300

problem description and research questions
, 283

related work and motivations
, 283–284

System usability (SUS)
, 67–68

and satisfaction of bank’s chatbot services
, 74

System usability model (SUM)
, 69

Systematic literature reviews
, 284–285

Systematic review approach
, 376

t-Test
, 171

Task-Technology Fit (TTF)
, 67

and satisfaction of bank’s chatbot services
, 74

Taxation
, 260

Techno-communication
, 82–84

Technological transformation
, 38

Technology
, 282, 284

adoption
, 242

and applicant tracking systems
, 83

in compensation and payroll
, 83–84

in performance management system
, 83

trends and technological implications
, 84

in workflow advancements
, 82

Technology acceptance model (TAM)
, 68, 117–118, 206

Temporal boundaries
, 144

Temporary project management approach
, 248

Thematic analysis
, 287

Theory of Planned Behavior (TPB)
, 16

future research directions
, 24

implications
, 23–24

limitations
, 24

literature review
, 17–18

method
, 19

results
, 20–22

Threats
, 376

Tobin’s Q (TQ)
, 335

Total assets
, 172

Traditional banks
, 42

Traditional CRM
, 157

Traditional finance
, 182–183

Traditional fraud detection techniques
, 306–307, 309

Transactions
, 8

logs
, 309

Transparency
, 244

Trust
, 244

Uber
, 146

Ukrainian banks
, 216, 220

Umniah Mobile Network Operator Company
, 157

research methodology
, 159–160

results
, 160–165

study hypotheses
, 158–159

theoretical framework
, 157–158

United Bank for Africa
, 100

University
, 116

Usefulness
, 116

Value capture
, 249, 253–254

Value competitiveness model
, 232–233

Value creation
, 249, 253–254

Value creation process
, 55

Value delivery
, 249, 253–254

Variable measurement
, 336–337

Variance extracted test
, 234

Varimax normalization approach
, 111

Vehicle routing
, 284

Waterfall method
, 251

Web-based systems
, 284

WhatsApp chatbots
, 66

Work engagement
, 357

Work organization
, 232

Workflow advancements, technology in
, 82

Working capital requirements (WCR)
, 38

management of WCR in case of SMEs and TPE
, 39

traditional factoring
, 39–41

traditional factoring and management of SME’s WCR
, 39–41

WorldCom
, 268

Yemen
, 118

Prelims
Part I: Tech-managerial, Fintech and Financial Innovation
Chapter 1: Utilizing Big Data Analytics Lifecycle for Early Detection of Suspicious Financial Operations: A Proposed Model for Money Laundering Detection
Chapter 2: The Behavioral Intention of Fintech Usage: Applying Theory of Planned Behavior in Jordan
Chapter 3: The Role of Artificial Intelligence in Stock Forecasting in Indonesian Stock Exchange Firm
Chapter 4: The Factoring 2.0 in the Era of the Fintech Revolution Context
Chapter 5: Investigating the Role of Business Model Innovation in the Relationship Between Digitalization and Firm Performance
Chapter 6: User's Continuance Intention Towards Banker's Chatbot Service – A Technology Acceptance Using SUS and TTF Model
Chapter 7: The Value of Information and Communication Technology in Human Resource Management
Chapter 8: The Impact of Green Innovation on the Financial Performance of Companies: Context of MENA Countries
Part II: Digitalization of Banking Services and the Role of Managerial Accounting, Accountability, and Transparency
Chapter 9: Service Digitalization Dimensions and Banks Competitiveness: An Institutional-Focused PLS-SEM Approach
Chapter 10: Use of Chatbots and its Role in Enhancing Customer Experience: A Study of the Banking Industry
Chapter 11: Factors Influencing the Mobile Banking Usage: Mediating Role of Perceived Usefulness
Chapter 12: Business Strategy and Earnings Management: Financial Versus Non-Financial Firms
Chapter 13: Impact of Financial Technology on Future of Banking in Bahrain: Opportunities and Challenges
Chapter 14: The Management of Electronic Customer Relationships Through Applying 5IS Model on the Mental Image of Umniah Mobile Network Operator Company's Customers in Amman City
Chapter 15: Financial Statements and Financial Reporting – A Narrative Embedded in Numbers, a Two Prong Philosophy – Grameen Bank & Islami Bank Bangladesh Limited (IBBL)
Chapter 16: A Study on Behavioural Finance Investment Decisions of Investors in Bangalore
Part III: Digital Technologies, Stakeholder Engagement, and Sustainable Reporting Practices
Chapter 17: Firm Size, Firm Performance, and Environmental Information Disclosure Quality: Evidence from Listed A-shares Companies in China's Shanghai and Shenzhen Stock Exchanges
Chapter 18: The Extent of Accounting Graduates' Abilities (AGAs) in Jordan to Use Modern Information Technology Systems (MITSs) to Make Optimal Financial Decisions (OFDs)
Chapter 19: Ensuring Competitive Advantages of the Banking Sector of Ukraine in the Context of Global Digital Transformation
Chapter 20: Culture and Business Performance of Microenterprises in the Ancash Region – Peru
Chapter 21: Customer Satisfaction of Small Finance Banks in India
Chapter 22: How to Manage Value Creation, Value Delivery, and Value Capture in Software Development Projects: Lessons from an ERP Software Company
Chapter 23: The Empirical of Analysis of the Macroeconomics Variable and Financial Performance in China
Chapter 24: Board of Directors' Characteristics and Environmental Disclosure
Part IV: Sustainability, Big Data and Financial Management
Chapter 25: Technologies in Sustainable Supply Chain: Insights from a Systematic Literature Review
Chapter 26: Detecting and Preventing Fraud in Financial Transactions: A Case Study on Big Data Analysis at Kareem Exchange Company
Chapter 27: Financial Health Analysis of Selected Public and Private-Sector Banks in India – An Altman Z-Score Approach
Chapter 28: Impact of Remuneration Committee's Characteristics on Firm Performance
Chapter 29: The Impact of Artificial Intelligence on Small and Medium Enterprises in Yogyakarta
Chapter 30: Strengthening Work Engagement through Digital Human Resources Management
Chapter 31: Orchestrating Participants of Ecosystem with the Use of Digital Technologies: Analysis in the Hospitality Industry
Chapter 32: A Review of Internet of Things (IoT) Smart Office Data Security Threats
Index