Cloud-Based Intelligent Accounting Applications: Accounting Task Automation Using IBM Watson Cognitive Computing

2018 ◽  
Vol 15 (1) ◽  
pp. 199-215 ◽  
Author(s):  
Thomas Edward Marshall ◽  
Sherwood Lane Lambert
Keyword(s):  
Data Analytics ◽  
Cognitive Task ◽  
Future Research ◽  
Cognitive Computing ◽  
Knowledge Model ◽  
Job Roles ◽  
Computing Model ◽  
Cognitive Services ◽  
Ibm Watson ◽  
The Impact

ABSTRACT This paper presents a cognitive computing model, based on artificial intelligence (AI) technologies, supporting task automation in the accounting industry. Drivers and consequences of task automation, globally and in accounting, are reviewed. A framework supporting cognitive task automation is discussed. The paper recognizes essential differences between cognitive computing and data analytics. Cognitive computing technologies that support task automation are incorporated into a model delivering federated knowledge. The impact of task automation on accounting job roles and the resulting creation of new accounting job roles supporting innovation are presented. The paper develops a hypothetical use case of building a cloud-based intelligent accounting application design, defined as cognitive services, using machine learning based on AI. The paper concludes by recognizing the significance of future research into task automation in accounting and suggests the federated knowledge model as a framework for future research into the process of digital transformation based on cognitive computing.

An experimental investigation of the impact of using big data analytics on customers’ performance measurement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marwa Rabe Mohamed Elkmash ◽  
Magdy Gamal Abdel-Kader ◽  
Bassant Badr El Din
Keyword(s):  
Big Data ◽  
Performance Measurement ◽  
Data Analytics ◽  
Positive Impact ◽  
Big Data Analytics ◽  
Unstructured Data ◽  
Future Research ◽  
Web Based ◽  
Content Type ◽  
The Impact

Purpose This study aims to investigate and explore the impact of big data analytics (BDA) as a mechanism that could develop the ability to measure customers’ performance. To accomplish the research aim, the theoretical discussion was developed through the combination of the diffusion of innovation theory with the technology acceptance model (TAM) that is less developed for the research field of this study. Design/methodology/approach Empirical data was obtained using Web-based quasi-experiments with 104 Egyptian accounting professionals. Further, the Wilcoxon signed-rank test and the chi-square goodness-of-fit test were used to analyze data. Findings The empirical results indicate that measuring customers’ performance based on BDA increase the organizations’ ability to analyze the customers’ unstructured data, decrease the cost of customers’ unstructured data analysis, increase the ability to handle the customers’ problems quickly, minimize the time spent to analyze the customers’ data and obtaining the customers’ performance reports and control managers’ bias when they measure customer satisfaction. The study findings supported the accounting professionals’ acceptance of BDA through the TAM elements: the intention to use (R), perceived usefulness (U) and the perceived ease of use (E). Research limitations/implications This study has several limitations that could be addressed in future research. First, this study focuses on customers’ performance measurement (CPM) only and ignores other performance measurements such as employees’ performance measurement and financial performance measurement. Future research can examine these areas. Second, this study conducts a Web-based experiment with Master of Business Administration students as a study’s participants, researchers could conduct a laboratory experiment and report if there are differences. Third, owing to the novelty of the topic, there was a lack of theoretical evidence in developing the study’s hypotheses. Practical implications This study succeeds to provide the much-needed empirical evidence for BDA positive impact in improving CPM efficiency through the proposed framework (i.e. CPM and BDA framework). Furthermore, this study contributes to the improvement of the performance measurement process, thus, the decision-making process with meaningful and proper insights through the capability of collecting and analyzing the customers’ unstructured data. On a practical level, the company could eventually use this study’s results and the new insights to make better decisions and develop its policies. Originality/value This study holds significance as it provides the much-needed empirical evidence for BDA positive impact in improving CPM efficiency. The study findings will contribute to the enhancement of the performance measurement process through the ability of gathering and analyzing the customers’ unstructured data.

Understanding the internal audit function in a digitalised business environment

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nathanaël Betti ◽  
Gerrit Sarens
Keyword(s):  
Data Analytics ◽  
New Technologies ◽  
Internal Audit ◽  
Business Environment ◽  
Future Research ◽  
The European Union ◽  
Content Type ◽  
Internal Auditors ◽  
Internal Audit Function ◽  
The Impact

Purpose This paper aims to gain an in-depth understanding of how the internal audit function evolves in an increasingly digitalised business environment. Design/methodology/approach This paper is based on 29 semi-structured interviews with members of management committees and internal auditors based in Belgium. Findings The analysis reveals that a digitalised business environment affects the internal audit function in three respects. First, it impacts its scope. The agility of the internal audit planning and the required digital knowledge are expected to increase and information technology (IT) risks gain importance, especially cybersecurity threats. Second, the demand for consulting activities performed by internal auditors is higher and third, digitalisation modifies the working practices of internal auditors in their day-to-day tasks. New technologies such as data analytics tools are being implemented progressively in internal audit departments and digital skills are considered a critical asset. Research limitations/implications This research was conducted in the European Union and gathers opinions of members of management committees and internal auditors. Future research could focus on other internal auditing stakeholders in other legal contexts. Practical implications The internal audit function needs to integrate IT and data analytics skills. In addition, the internal audit function should develop consulting activities to help organisations deal with the digitalisation of the business environment. Originality/value The impact of digitalisation on the internal audit function and its effect on internal audit practices is an underexplored area.

scholarly journals Deep Learning for Big Data Analytics

2019 ◽  
pp. 1-21
Author(s):  
Priti Srinivas Sajja ◽  
Rajendra Akerkar
Keyword(s):  
Neural Networks ◽  
Big Data ◽  
Deep Learning ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Future Research ◽  
Cognitive Computing ◽  
Intelligent Support ◽  
Artificial Neural ◽  
Traditional Approaches

Traditional approaches like artificial neural networks, in spite of their intelligent support such as learning from large amount of data, are not useful for big data analytics for many reasons. The chapter discusses the difficulties while analyzing big data and introduces deep learning as a solution. This chapter discusses various deep learning techniques and models for big data analytics. The chapter presents necessary fundamentals of an artificial neural network, deep learning, and big data analytics. Different deep models such as autoencoders, deep belief nets, convolutional neural networks, recurrent neural networks, reinforcement learning neural networks, multi model approach, parallelization, and cognitive computing are discussed here, with the latest research and applications. The chapter concludes with discussion on future research and application areas.

A reformulation of the moderating effects of productive humor

2001 ◽  
Vol 14 (2) ◽  
Author(s):  
Kerri M Lehman ◽  
Kevin L Burke ◽  
Randall Martin ◽  
Jennifer Sultan ◽  
Daniel R Czech
Keyword(s):  
Cognitive Task ◽  
Small Sample ◽  
Stressful Events ◽  
Future Research ◽  
Anxiety State ◽  
Stressful Situation ◽  
Experimental Conditions ◽  
Significant Difference ◽  
Anxiety Levels ◽  
The Impact

AbstractThe ability to effectively cope with stress has been demonstrated to be an important factor in warding off potential physical disease and psychological distress. Responses to stressful events have been shown to greatly vary across individuals. Research has shown that intervening variables, such as cognitive appraisals of stressful events, can markedly affect the amount of stress (e.g., mood disturbance, anxiety, changes in neurotransmitter concentrations, suppression of immune system functioning) individuals experience. One such intervening variable, productive humor, was hypothesized to have a positive stress-moderating effect.Four different experimental conditions were used to assess the impact of a stressful situation on mood and anxiety state. Two conditions had subjects produce a humorous narrative in response to the stressful situation. One of these conditions included an instructional video on the use of productive humor. A third condition had subjects produce an intellectual narrative, while a fourth condition had subjects produce no narrative. The humorous narrative conditions were hypothesized to lead to the greatest moderation in stress (i.e., mood and anxiety).In the humorous narrative (without training) condition, subjects who were more successful at producing the narratives showed significantly more moderated changes in mood and anxiety levels pre-task to post-task. These changes were not significantly different from the intellectual or no narrative conditions. The significant difference found between high versus low humorous narrative producers may be accounted for in terms of success versus non-success at completing the experimental task.Finally, among subjects with initially high pre-task mood or anxiety levels and high tendencies to use productive humor, successful performance of some type of a verbal, cognitive task (i.e., humorous or intellectual narrative) was found to be more beneficial in moderating the effects of stress versus silence. These latter findings were based on patterns of results from post hoc analyses with small sample sizes, thus suggesting the need for future research along similar lines.

‘We’re not run on Numbers, We’re People, We’re Emotional People’: Exploring the experiences and lived consequences of emerging technologies, organizational surveillance and control among elite professionals

Organization ◽  
2019 ◽  
pp. 135050841989007
Author(s):  
Andrew Manley ◽  
Shaun Williams
Keyword(s):  
Data Analytics ◽  
Emerging Technologies ◽  
Employee Performance ◽  
Rugby Union ◽  
Unintended Consequences ◽  
Future Research ◽  
Organizational Contexts ◽  
And Performance ◽  
And Control ◽  
The Impact

The deployment of digital technologies and data analytics within contemporary organizations are continually seeking to capture vast reams of information to shape employee performance and guide behaviour. However, there is a need to further advance our understanding of the effects and unintended consequences of these technologies within differing organizational contexts. Drawing on the experiences of members connected to a UK-based professional Rugby Union club, we focus on the impact of emerging technologies and ubiquitous surveillance practices in governing employee behaviour, shifting workplace boundaries and providing the ability to resist a mode of organizational control governed by data analytics. Specific emphasis is placed upon exposing the lived consequences and tensions that emerge among employees subjected to an intensive mode of organizational surveillance. In doing so, this study highlights the manner in which emerging technologies and surveillance practices may contribute towards feelings of anxiety, precariousness and performance fatigue among their employees. Through this analysis, we aim to provide a critical understanding of managerial and leadership techniques of control, surveillance and knowledge production that may prove relevant for future research in wider organizational settings shaped by technological transformations and new forms of data-driven management.

scholarly journals Frontiers in Service Science: The Management of Data Analytics Services: New Challenges and Future Directions

2020 ◽  
Vol 12 (4) ◽  
pp. 121-129
Author(s):  
Francis de Véricourt ◽  
Georgia Perakis
Keyword(s):  
Data Analytics ◽  
Ethical Issues ◽  
Short Paper ◽  
Future Research ◽  
Machine Learning Method ◽  
Future Directions ◽  
Research Directions ◽  
Service Sectors ◽  
Future Research Directions ◽  
The Impact

In this short paper, we discuss the impact of data analytics in services and delineate future research directions for the field. After illustrating how data analytics are transforming different service sectors, we consider the provision of data analysis as a service in its own right. We discuss how the very nature of data and certain features of the machine learning method give rise to new issues and pitfalls for the management of these services, which delineates as many future research directions. We also discuss the coproduction of services by humans and machines and call for more research on responsible data analytics services to tackle some of the most pressing ethical issues in our societies.

The impact of emerging technologies on accounting curriculum and the accounting profession

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tawei Wang
Keyword(s):  
Data Analytics ◽  
Emerging Technologies ◽  
Future Research ◽  
Accounting Profession ◽  
Research Directions ◽  
Content Type ◽  
Accounting Curriculum ◽  
Future Research Directions ◽  
The Impact

Purpose In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum. Findings Challenges and experience when developing data analytics curriculum at DePaul University are discussed. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum. Originality/value This paper expresses the author’s viewpoints regarding the impact of emerging technologies on accounting curriculum and the accounting profession.

Self-Compassion and Quality of Life in Adults Who Stutter

2020 ◽  
Vol 29 (4) ◽  
pp. 2097-2108
Author(s):  
Robyn L. Croft ◽  
Courtney T. Byrd
Keyword(s):  
Quality Of Life ◽  
Social Connectedness ◽  
The Self ◽  
Future Research ◽  
Self Compassion ◽  
Adults Who Stutter ◽  
And Gender ◽  
Relationship Of ◽  
The Impact

Purpose The purpose of this study was to identify levels of self-compassion in adults who do and do not stutter and to determine whether self-compassion predicts the impact of stuttering on quality of life in adults who stutter. Method Participants included 140 adults who do and do not stutter matched for age and gender. All participants completed the Self-Compassion Scale. Adults who stutter also completed the Overall Assessment of the Speaker's Experience of Stuttering. Data were analyzed for self-compassion differences between and within adults who do and do not stutter and to predict self-compassion on quality of life in adults who stutter. Results Adults who do and do not stutter exhibited no significant differences in total self-compassion, regardless of participant gender. A simple linear regression of the total self-compassion score and total Overall Assessment of the Speaker's Experience of Stuttering score showed a significant, negative linear relationship of self-compassion predicting the impact of stuttering on quality of life. Conclusions Data suggest that higher levels of self-kindness, mindfulness, and social connectedness (i.e., self-compassion) are related to reduced negative reactions to stuttering, an increased participation in daily communication situations, and an improved overall quality of life. Future research should replicate current findings and identify moderators of the self-compassion–quality of life relationship.

Pengaruh Lintas Budaya Pada Pemasaran Internasional Dengan Pendekatan Perilaku Konsumen

2017 ◽  
Vol 1 (2) ◽  
pp. 168-176
Author(s):  
Endy Gunanto ◽  
Yenni Kurnia Gusti
Keyword(s):  
Consumer Behavior ◽  
Marketing Strategy ◽  
Consumer Culture ◽  
International Organization ◽  
Future Research ◽  
Special Issue ◽  
Cross Culture ◽  
Several Variables ◽  
Cultural Orientations ◽  
The Impact

In this article we present a conceptual of the effect of cross culture on consumer behavior incorporating the impact of globalization. This conceptual idea shows that culture inûuences various domains of consumer behavior directly as well as through international organization to implement marketing strategy. The conceptual identify several factors such as norm and value in the community, several variables and also depicts the impact of other environmental factors and marketing strategy elements on consumer behavior. We also identify categories of consumer culture orientation resulting from globalization. Highlights of each of the several other articles included in this special issue in Asia region. We conclude with the contributions of the articles in terms of the consumer cultural orientations and identify directions for future research.

Aviation and the Microbiome

2020 ◽  
Vol 91 (8) ◽  
pp. 651-661
Author(s):  
Joshua T. Davis ◽  
Hilary A. Uyhelji
Keyword(s):  
Psychological Health ◽  
Aviation Safety ◽  
Autism Spectrum ◽  
Unintended Consequences ◽  
Microbial Colonization ◽  
Future Research ◽  
Aerospace Medicine ◽  
Medical Certification ◽  
Physical Disorders ◽  
The Impact

INTRODUCTION: Although the impact of microorganisms on their hosts has been investigated for decades, recent technological advances have permitted high-throughput studies of the collective microbial genomes colonizing a host or habitat, also known as the microbiome. This literature review presents an overview of microbiome research, with an emphasis on topics that have the potential for future applications to aviation safety. In humans, research is beginning to suggest relationships of the microbiome with physical disorders, including type 1 and type 2 diabetes mellitus, cardiovascular disease, and respiratory disease. The microbiome also has been associated with psychological health, including depression, anxiety, and the social complications that arise in autism spectrum disorders. Pharmaceuticals can alter microbiome diversity, and may lead to unintended consequences both short and long-term. As research strengthens understanding of the connections between the microbiota and human health, several potential applications for aerospace medicine and aviation safety emerge. For example, information derived from tests of the microbiota has potential future relevance for medical certification of pilots, accident investigation, and evaluation of fitness for duty in aerospace operations. Moreover, air travel may impact the microbiome of passengers and crew, including potential impacts on the spread of disease nationally and internationally. Construction, maintenance, and cleaning regimens that consider the potential for microbial colonization in airports and cabin environments may promote the health of travelers. Altogether, the mounting knowledge of microbiome effects on health presents several opportunities for future research into how and whether microbiome-based insights could be used to improve aviation safety.Davis JT, Uyhelji HA. Aviation and the microbiome. Aerosp Med Hum Perform. 2020; 91(8):651–661.

Sign in / Sign up

Export Citation Format

Share Document