Drivers and influencers of blockchain and cloud-based business sustainability accounting in China: Enhancing practices and promoting adoption

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.

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Privacy Preservation of Electronic Health Records in the Modern Era: A Systematic Survey

Nowrozy,

Ahmed,

Kayes

et al. 2024

ACM Comput. Surv.

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Building a secure and privacy-preserving health data sharing framework is a topic of great interest in the healthcare sector, but its success is subject to ensuring the privacy of user data. We clarified the definitions of privacy, confidentiality and security (PCS) because these three terms have been used interchangeably in the literature. We found that researchers and developers must address the differences of these three terms when developing electronic health record (EHR) solutions. We surveyed 130 studies on EHRs, privacy-preserving techniques, and tools that were published between 2012 and 2022, aiming to preserve the privacy of EHRs. The observations and findings were summarized with the help of the identified studies framed along the survey questions addressed in the literature review. Our findings suggested that the usage of access control, blockchain, cloud-based, and cryptography techniques is common for EHR data sharing. We summarized the commonly used strategies for preserving privacy that are implemented by various EHR tools. Additionally, we collated a comprehensive list of differences and similarities between PCS. Finally, we summarized the findings in a tabular form for all EHR tools and techniques and proposed a fusion of techniques to better preserve the PCS of EHRs.

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Drivers and influencers of blockchain and cloud-based business sustainability accounting in China: Enhancing practices and promoting adoption

Cited by 4 publications

References 218 publications

Adoption of Digital Tools for Accounting Functions—Academicians and Practitioners Perspective

Adoption of Digital Tools for Accounting Functions—Academicians and Practitioners Perspective

Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance

Privacy Preservation of Electronic Health Records in the Modern Era: A Systematic Survey

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