Abhishek Nanjundaswamy, M.S. Divyashree, Neethu Suraj, Abhinandan Kulal, Habeeb Ur Rahiman and Rashmi Kodikal
This study examines the need for an accounting curriculum to evolve in response to the changing business landscape. Specifically, this study aims to explore the relationship…
Abstract
Purpose
This study examines the need for an accounting curriculum to evolve in response to the changing business landscape. Specifically, this study aims to explore the relationship between various market forces, the shifting dynamics of business, and the importance of adapting accounting education to these changes.
Design/methodology/approach
This study is a combination of both quantitative and qualitative research. A structured questionnaire was administered to 320 professionals to gather data, and the study employed descriptive analysis, one-sample t-tests, and structured equation modeling to analyze the relationship between the variables.
Findings
The findings reveal a strong correlation between business transformation and the imperative to adapt accounting education. This study emphasizes the significance of modifying accounting curricula to align with the current market trends. Furthermore, this study addresses the pressing concern of sustainability and the triple bottom line (TBL), advocating specialized education in sustainability accounting programs.
Research limitations/implications
Despite its contributions, this study acknowledges a limitation in its focus solely on the perceptions of professionals and academicians regarding the impact of business transformation on accounting education, without directly examining the prevailing accounting education system. Future research should address this limitation by undertaking a qualitative exploration of the actual accounting education landscape and market requirements.
Practical implications
The implications of the study span the theoretical, regulatory, environmental, and social domains, stressing the need for educational institutions, regulatory bodies, and industry to collaborate in shaping competent and future-ready accounting professionals. A systematic approach would validate and extend the findings of this study, providing deeper insights into the transformative processes necessary to enhance accounting education in response to evolving business landscapes and environmental dynamics.
Originality/value
The outcome of the study assists educational institutions and regulatory bodies in framing policies to adapt accounting education to the evolving business landscape by updating the accounting curriculum as per the changes in the market forces to make graduates relevant and competent.
Details
Keywords
This study aims to explore and conceptualize metaverse adoption using a systematic literature review (SLR). It also aims to propose a conceptual model that identifies significant…
Abstract
Purpose
This study aims to explore and conceptualize metaverse adoption using a systematic literature review (SLR). It also aims to propose a conceptual model that identifies significant factors affecting metaverse adoption in the entertainment, education, tourism and health sectors.
Design/methodology/approach
A SLR was conducted using the “preferred reporting items for systematic reviews and meta-analyses” report protocol and the “theory, context, characteristics, methods” framework to include all relevant articles published up to March 2023, which were sourced from the Scopus and Web of Science databases.
Findings
The reviewed literature revealed that the countries with the highest publications in the field of metaverse were China and the USA. It was also found that the technology acceptance model was the most used theoretical framework. Survey-based research using purposive and convenience sampling techniques emerged as the predominant method for data collection, and partial least square-structural equation modeling was the most used analytical technique. The review also identified the top six journals and the variables that help to develop a proposed model.
Originality/value
This review presents a novel contribution to the literature on metaverse adoption by forming a conceptual model that incorporates the most used variables in the entertainment, education, tourism and health sectors. The possible directions for future research with identified research gaps were also discussed.
Thanh Tiep Le, Quynh Phan Vo Nhu and Abhishek Behl
The study investigated the relationship between digital supply chain (DSC) and sustainable supply chain performance (SSCP) of small and medium-sized enterprises (SMEs) via the…
Abstract
Purpose
The study investigated the relationship between digital supply chain (DSC) and sustainable supply chain performance (SSCP) of small and medium-sized enterprises (SMEs) via the lens of supply chain integration (SCI) and information sharing (IS). This study concentrates more on the mediating role of SCI and IS in the link between DSC and SSCP that no research has mentioned before.
Design/methodology/approach
This research figures out how the DSC impacts the performance of the organization and the supply chain. By employing a carefully designed questionnaire to gather data, a quantitative methodology was employed. Managers at the senior and medium levels were the responders who were targeted. There are 467 valid replies gathered from the primary survey. The data results were used in the analysis using partial least squares structural equation modeling (PLS-SEM).
Findings
The findings imply that SCI’s function in the information-sharing process is crucial as it fosters cooperation, coordination and connectivity throughout the DSC. Furthermore, the study’s conclusions offer helpful information on how businesses might enhance supply chain performance through information exchange. Businesses are constantly concentrating on the role that the DSC plays as a catalyst for sustainable growth and are improving supply chain performance through SCI and information exchange.
Originality/value
This study highlights the gaps and unexplored themes in the existing literature, catalogs the DSC published in the main logistics journals and helps people recognize and appreciate this kind of work. It also has the potential to contribute to future research on SSCP. Moreover, the novelty research is further reinforced by the coverage of the newfound mechanism, where SCI and IS mediate the relationship between DSC and SSCP, directly and positively enhancing SSCP.
Details
Keywords
Abhishek Kumar Jha, Saurabh Kumar and Aarushi Jain
Blockchain technology has been labeled as the most disruptive technological innovation of the current decade due to its impact on almost every major industry. Based on privacy…
Abstract
Purpose
Blockchain technology has been labeled as the most disruptive technological innovation of the current decade due to its impact on almost every major industry. Based on privacy calculus theory and prior adoption literature on emerging technologies, this research investigates the impact of blockchain technology in the consumer technology segment. It elaborated on the mechanism through which blockchain technology influences users’ willingness to share information with technology products enabled by blockchain.
Design/methodology/approach
Taking a heterogeneous pool of users, this study conducted multiple experiments with the application of blockchain (vs. regular database) technology to high (vs. low) sensitive data to study the impact of blockchain perception on users’ information-sharing tendencies.
Findings
Through a mediated moderation analysis, the result shows that the use of blockchain technology enhances the sense of security among users. However, the impact of this heightened sense of security only develops a higher willingness to share information when the data is highly sensitive.
Practical implications
The research reflects on the perception of blockchain technology and the leading impact on willingness to share information with firms. This could be a critical criterion for determining investment in blockchain technologies for consumer products, particularly based on the sensitivity of the data the consumer is sharing.
Originality/value
This research focuses on the perception of blockchain technology among consumers and its impact on consumers’ decision-making related to their data sharing. People have a higher sense of safety when it comes to blockchain-enabled products. However, we find that it would not be the same for all contexts, and the sensitivity of the data collected would have an impact on this relationship and consumers’ data-sharing decisions.