In recent years, Amazon, Microsoft, and Google have become three of the dominant developers of AI infrastructures and services. The increasing economic and political power of these companies over the data, computing infrastructures, and AI expertise that play a central role in the development of...

Accounting profession is traditional profession and accounting rules and principles have been established and are the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession...

The European Union is aiming to foster digital transformation in all sectors by 2030. It has pioneered cross-sectoral legislation on artificial intelligence, cloud computing services and crypto-assets for this purpose. Yet compared with the work done on ESG, the prospective banking regulation...

Chapter 1:Incorporating Digital Skills in Accounting Education -- Chapter 2: Digital transformation in accounting: the nexus between technology, leadership, and beyond -- Chapter 3: Digital Transformation in Redefining the Role of the Finance and Audit Professional of the Future -- Chapter 4: A...

The arrival of cloud computing provides firms a new way to access digital technologies as digital services. Yet, capital incentive policies present in every OECD country are still targeted towards investments in informational technology (IT) capital. If cloud services are partial substitutes for...