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Article
Publication date: 10 April 2024

Abhishek N., M.S. Divyashree, Habeeb Ur Rahiman, Abhinandan Kulal and Meghashree Kulal

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall…

Abstract

Purpose

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

Design/methodology/approach

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

Findings

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

Research limitations/implications

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

Practical implications

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

Originality/value

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

Open Access
Article
Publication date: 29 October 2020

Abhinandan Kulal and Anupama Nayak

The study aims at analyzing the perception of teachers and students about online classes. The work tries to explain the opinions of students as regards the impact of online…

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Abstract

Purpose

The study aims at analyzing the perception of teachers and students about online classes. The work tries to explain the opinions of students as regards the impact of online courses, their comfortability in its usag, and the support received from teachers in online classes along with teachers' opinions on efficacy, teaching practice followed and training received for an online class.

Design/methodology/approach

The analysis was carried out using the data collected through two separate structured questionnaires for students and teachers in Dakshina Kannada and Udupi District in Karnataka. Data were recorded in SPSS and analyzed by using descriptive statistics.

Findings

The study reveals that students are comfortable with online classes and are getting enough support from teachers but they do not believe that online classes will replace traditional classroom teaching. It also finds that teachers are facing difficulties in conducting online classes due to a lack of proper training and development for doing online classes. Technical issues are the major problem for the effectiveness of the online classes.

Practical implications

Most of the colleges think of implementing online classes in their courses. Hence, it becomes essential to obtain the opinions of participants of online classes before applying for it. This study may help colleges to get a general view of online classes among teachers and students.

Originality/value

Internet and new technologies gained importance in all fields including the education sector which gave scope for online classes. In addition to this, the COVID pandemic worldwide has also added to the relevance of online classes. In this light, it is necessary to understand student–teacher perceptions regarding online classes.

Details

Asian Association of Open Universities Journal, vol. 15 no. 3
Type: Research Article
ISSN: 1858-3431

Keywords

Article
Publication date: 31 December 2024

Niyaz Panakaje, S.M.Riha Parvin, Niha Sheikh, Abhinandan Kulal, U.M. Bazigha, Babitha Shali Lasrado and Shakira Irfana

Combating unsustainable activities is a crucial barrier to sustainable development, since they have drastically escalated the climate change which needs an immediate attention by…

Abstract

Purpose

Combating unsustainable activities is a crucial barrier to sustainable development, since they have drastically escalated the climate change which needs an immediate attention by the Z generation. The study aims to examine the role of sustainability literacy, institutional initiatives and individual factors in impacting university students’ sustainable practices by giving due consideration to teacher support and student engagement.

Design/methodology/approach

With the descriptive design, a survey questionnaire was used to gather data for this investigation, collecting responses from 419 university students from the region of Karnataka, India, with an impressive response rate of 96%. Following the data collection, statistical techniques, such as regression analysis, one sample t-test and structural equation modelling, were applied to evaluate the direct and indirect impacts of numerous sustainability factors on student’s sustainable practices.

Findings

Firstly, we found that students need to have strong sustainable literacy, institutional initiatives and individual factors to amplify their sustainable practices. Moreover, mediating influence of teacher support and student engagement were also observed in the current research. Interestingly, student’s sociocultural environment and government initiatives played a moderating role in uplifting their sustainable practices.

Research limitations/implications

The results illuminate the involvement of all the stakeholders in contributing to sustainable future through sustainable practices. However, this study limits its scope to educational setting and gives no importance towards parental upbringing and influence which can be addressed in the future research.

Originality/value

We provided a broader range of influencing factors to promote sustainable future for the future generation.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 26 September 2024

S.M. Riha Parvin, Niyaz Panakaje, Niha Sheikh, Mahammad Thauseef P., Shakira Irfana, Abhinandan Kulal, Musla V., Mahammad Shahid, Abdul Basith N.M. and Mohammad Nihal

In the verge of assessing Muslims’ participation in stock market, present study delved into evaluating the influence of Islamic religiosity (IR) on Muslim investor’s financial…

Abstract

Purpose

In the verge of assessing Muslims’ participation in stock market, present study delved into evaluating the influence of Islamic religiosity (IR) on Muslim investor’s financial engagement factors with respect to stock market (i.e. financial literacy [FL], Islamic financial literacy [IFL], behavioural factors [BF], Shariah compliance [SC], technology adoption [TA] and institutional support [IS]), stock market participation (SMP) and financial well-being (FWB). Further, this study aims to examine the mediating role of IFL, TA and SMP and moderating role of IS.

Design/methodology/approach

Using a mixed-methods approach, a structured survey questionnaire was administered and responses have been collected from 319 Muslim investors from South India using stratified random sampling. Further, data was analysed using SPSS 20.0 and AMOS 20.0 by implementing one-way ANOVA, measurement model and structural equation model to assess the differences, mediating and moderating roles.

Findings

In this study, it is discovered that IR significantly impacts Muslim investor’s financial engagement factors, SMP and FWB. Further, it is explored that IFL accelerates the impact of FL and SC on SMP. The results also demonstrated the intervening role of TA in enhancing SMP through BF and the mediating role of SMP among Muslim investors with strong IR to attain and enjoy FWB. Interestingly, our study also argued that when the IS is more, the effect of IR on SMP is high.

Research limitations/implications

Geographical boundaries are restricted to India, where the study proposes future studies in Islamic countries to better understand the religious belief system of the investors, as SC may vary in different countries.

Practical implications

In accordance with the results, it is recommended that the regulatory bodies and institutions intervene, support and incorporate IFL and also provide user-friendly Tec platforms to monitor and filter stocks and financial products for SC.

Social implications

The present study intends to tackle the misconception of Islamic values with respect to participating in the stock market and recommends to undertake policy and regulatory framework to ensure the inclusive development of this community.

Originality/value

To the best of the authors’ knowledge, no studies so far have pondered on the mediating role of SMP in enhancing the effectiveness of IR on their FWB. Further, this study collectively examines the influence of IR on various financial engagement factors affecting SMP leading to FWB.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 18 no. 1
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 12 September 2024

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

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 20 August 2024

Abhishek N., Neethu Suraj, Keyur Kumar M. Nayak, Hardik Bhadeshiya, Abhinandan Kulal and M.S. Divyashree

This study aims to examine the factors driving the adoption of carbon management accounting (CMA) and various considerations that mediate its effectiveness in accounting and…

Abstract

Purpose

This study aims to examine the factors driving the adoption of carbon management accounting (CMA) and various considerations that mediate its effectiveness in accounting and disclosure practices.

Design/methodology/approach

This study used an exploratory, cross-sectional, quantitative design. Academics, managements/executives, professional accountants, professional auditors and researchers served as the primary units of analysis. This study used a survey method to gather data through a structured online questionnaire. The data were analyzed using descriptive statistics and partial least squares structural equation modeling (PLS-SEM).

Findings

The results revealed that the factors driving the adoption of CMA directly influence the effectiveness of CMA practices, with a significant mediating effect of regulatory and ethical aspects. Furthermore, this study revealed the difficulty of accounting, quantifying and reporting carbon emissions and revenue generation from the trading of carbon credits. This highlights the critical role of standard-setters and academics in deciding the concrete methodology to promote uniformity in carbon disclosures.

Research limitations/implications

The major limitations of this study are that it considered only the perception of experts and did not study the actual practices of CMA by considering companies that have already implemented CMA. Further studies should consider this aspect to validate the results of this study. Furthermore, the findings highlight the insignificant effect of economic, environmental and social aspects in enhancing the overall effectiveness of CMA. This is because of the limited number of factors considered in the study of such metrics. To overcome this limitation, future studies should consider wider aspects to validate the outcomes of this study.

Practical implications

The major contribution of this study is that it serves as a base input for business organizations, academics, researchers and regulatory authorities who are working to implement CMA strategies to reduce carbon emissions and promote net-zero business practices.

Originality/value

The outcome of this study is unique and new, as the subject matter of this study is in the nascent stage. The outcome of this study may become a significant valid input for regulators and policymaking companies to gain knowledge about CMA practices and motivate them to integrate CMA practices as part of their sustainability initiatives.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 23 May 2024

Abhinandan Kulal, Abhishek Nanjundaswamy, Sahana Dinesh, Neethu Suraj and N. Mallika

The present research aimed to examine the role of FDP in enhancing the teachers' competencies through modern technological tools and innovative teaching methods. And also, to…

Abstract

Purpose

The present research aimed to examine the role of FDP in enhancing the teachers' competencies through modern technological tools and innovative teaching methods. And also, to evaluate the impact of FDPs on teachers' attitudes and motivation to integrate modern teaching innovations into their classroom practices.

Design/methodology/approach

Using a pre-post study design, the study was conducted in two phases, Phase I was conducted one week before conducting FDP (14th to 20th August 2023) and Phase II was conducted after one week of FDP (15th to 21st September 2023). The data were gathered through structured questionnaires from the participants in FDP and collected data were processed and analyzed through a statistical package for social sciences.

Findings

The study found that undergoing FDP by teachers significantly influences the adoption of advanced pedagogical approaches and technology integration during their teaching practice. This indirectly helps in promoting quality education at large and contributes to the UNSDG-4. The study also revealed that the effective FDP not only helps in advancing teaching methods but also influences instructors' philosophies and attitudes towards students' overall learning and development.

Practical implications

These findings have several key implications for higher education institutions, policymakers and teachers at large. Firstly, HEIs should prioritize undertaking FDPs that promote in adopting advanced pedagogical approaches. This indirectly equips the instructors with the knowledge and skills necessary to integrate modern teaching methods into their real classroom practices. Further, by adopting FDP as a strategic initiative to improve the quality of education and work by aligning these programs with broader SDG goals.

Originality/value

Advancing education for enhancing the overall quality of learning depends on the competencies of instructors. The competencies of instructors rely upon the involvement of instructors in life-long learning, level of adoption of technology, innovative approaches used, etc. This study may help higher education institutions adopt FDP as a strategic initiative to improve the quality of education and work by aligning these programs with broader SDG goals.

Details

Journal of Applied Research in Higher Education, vol. 16 no. 4
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 3 April 2024

Abhishek N., Neethu Suraj, Habeeb Ur Rahiman, Nishad Nawaz, Rashmi Kodikal, Abhinandan Kulal and Keerthan Raj

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical…

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Abstract

Purpose

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

Design/methodology/approach

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

Findings

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

Research limitations/implications

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

Practical implications

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Originality/value

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 4 June 2024

Abhinandan Kulal, Sahana Dinesh, N. Abhishek and Ajaya Anchan

The transformative impact of digital innovations on education has reshaped academic landscapes, affecting both instructional methods and evaluation systems. This study delves into…

Abstract

Purpose

The transformative impact of digital innovations on education has reshaped academic landscapes, affecting both instructional methods and evaluation systems. This study delves into the realm of distance education, exploring the intricate dynamics of digital access, equity and inclusivity, with a particular focus on their influence on learning outcomes.

Design/methodology/approach

A comprehensive survey involving 360 participants was conducted to gather data on various facets of the digital learning environment. Descriptive statistics illuminated participants' perceptions, while digital access disparities were analyzed through a chi-square test. Structural equation modelling (SEM) assessed direct relationships, mediation and moderation analyses and elucidated the nuanced influence of demographic parameters.

Findings

Descriptive analysis revealed generally positive perceptions of digital learning, with some variability in aspects like accessibility of learning materials and Internet connectivity. Digital access disparities were evident across demographic parameters, highlighting significant associations with gender, education, income, geographic location, religious affiliation and field of study. SEM indicated robust positive associations between digital access and learning outcomes, strategies for enhancing equity and inclusivity and their combined impact on overall academic success.

Originality/value

This study contributes original insights by comprehensively analyzing the interplay of digital access, equity and inclusivity in distance education and their impact on learning outcomes. The research unveils nuanced disparities across demographic dimensions, emphasizing the need for targeted interventions. The study’s integration of SEM, mediation and moderation analyses adds a sophisticated layer to the understanding of these relationships.

Details

International Journal of Educational Management, vol. 38 no. 5
Type: Research Article
ISSN: 0951-354X

Keywords

Open Access
Article
Publication date: 30 June 2023

Abhishek Nanjundaswamy, Abhinandan Kulal, Sahana Dinesh and M.S. Divyashree

The study aimed at analyzing operations managers’ perception of the use of electric vehicles (EVs) in business processes and its impact on…

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Abstract

Purpose

The study aimed at analyzing operations managers’ perception of the use of electric vehicles (EVs) in business processes and its impact on overall business process cost (BPC) and sustainable development (SD).

Design/methodology/approach

The present study adopts the triangulation approach which is a combination of quantitative and qualitative methods. The data was collected using structured and scientifically tested questionnaires from the industrial managers working in the industries in the Mysore region of Karnataka. Descriptive statistics, factor analysis and structural equation models were employed to analyze and interpret the data.

Findings

The findings revealed that the usage of EVs in Business Processes significantly impacts the BPC (b = 0.851, t = 8.037, p < 0.01) and it is also the usage of EVs in business processes can significantly impact SD (b = 0.889, t = 7.923, p < 0.01). Thus, the adoption of EVs in the business process offers many benefits to business organizations such as minimized operational costs, an eco-friendly business model, more tax incentives, less BPCs, a low-emission footprint and a contribution towards SD at large.

Practical implications

Many business organizations operating in the present time show interest in employing EVs in their business processes. Hence, before introducing EVs in industries on a large scale, it becomes imperative to obtain the perception of industrial managers who have already experienced its impact. This study may help industrial organizations to understand the impact of EV on various aspects of the business and to design a business model which would help in achieving SD goals.

Originality/value

The use of EVs in the daily life of human beings and business activities is gaining importance because of the various positive impacts. Therefore, it is necessary to understand industrial managers’ opinions regarding the use of EV in business activities.

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