An Optimized Method for Information System Transactions Based on Blockchain

Alanazi, Jazem Mutared; AlZubi, Ahmad Ali

doi:10.32604/iasc.2023.029181

Cited by 2 publications

(1 citation statement)

References 26 publications

(26 reference statements)

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“…During this period, the selection and use of effective indicators were somewhat biased. As ERP adoption by businesses became widespread, Toumeh (2017) and Alanazi and Alzubi (2023) studied on the relationship between ERP and accounting theory gradually diversified, reinforcing that ERP is fundamentally oriented towards financial accounting Alanazi and Alzubi ( 2023) pointed out that an Accounting Information System (AIS), which is the foundation of any enterprise resource planning (ERP) system, is often built as a centralized system. Dillon (1999) proposed that through ERP, managers can obtain the final information of accounting processing in real time without waiting for a long accounting cycle or crossing the gap of accounting theory.…”

Section: Real and Accrual Earnings Managementmentioning

confidence: 99%

The impact of ERP utilization and ESG practices on earnings management—An empirical study of Taiwan

Hsiung,

Chen

2024

J. Infras. Policy. Dev.

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Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

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Section: Real and Accrual Earnings Managementmentioning

confidence: 99%

The impact of ERP utilization and ESG practices on earnings management—An empirical study of Taiwan

Hsiung,

Chen

2024

J. Infras. Policy. Dev.

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Research and design of student archives management system based on consortium blockchain

2023

JCM

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Student archives are records of students’ learning activities during school and important proof of students’ learning experiences, so the construction of a credible digital archives system is of great significance. Blockchain is a data structure and information storage technology that has become well-known with the development of Bitcoin and is currently widely used to build a trusted digital environment. The use of blockchain technology can solve the problems of low confidentiality and easy tampering of traditional archives management. Therefore, this paper proposes a blockchain-based student archives management scheme, designs the key data structures and algorithms of the system model, and tests the functions and performance of the system model on the ESXi platform. Experimental results show that the scheme proposed in this paper can effectively improve the confidentiality and difficulty of archive tampering, and at the same time have good resource sharing and retrieval efficiency, making archives management safer, more credible and more intelligent.

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An Optimized Method for Information System Transactions Based on Blockchain

Cited by 2 publications

References 26 publications

The impact of ERP utilization and ESG practices on earnings management—An empirical study of Taiwan

The impact of ERP utilization and ESG practices on earnings management—An empirical study of Taiwan

Research and design of student archives management system based on consortium blockchain

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