Digital finance plays a major role in improving access to, usage and quality of financial services in developing countries. The use of these platforms has been associated with a positive impact on economic growth and people's welfare. They allow for convenient, secure, and efficient transaction...

Das Phänomen der Digitalisierung verändert unsere Produkte und Dienstleistungen. Während sie früher aus mechanischen und elektrischen Komponenten bestanden, sind aus Produkten heute komplexe Systeme geworden, die Hardware, Sensoren, Datenspeicher, Mikroprozessoren, Software und Vernetzung in...

The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for...

Das Phänomen der Digitalisierung verändert unsere Produkte und Dienstleistungen. Während sie früher aus mechanischen und elektrischen Komponenten bestanden, sind aus Produkten heute komplexe Systeme geworden, die Hardware, Sensoren, Datenspeicher, Mikroprozessoren, Software und Vernetzung in...

Daten entwickeln sich rapide zu einer der wichtigsten Unternehmensressourcen. Immer mehr Unternehmen stellen sich die Frage, wie sie Daten gewinnbringend in ihrem Geschäft einsetzen können. In diesem Zusammenhang werden datengetriebene Geschäftsmodelle zunehmend zu einem...

Digitalization has brought profound changes to enterprises. As the main decision maker of firm, manager has an important impact on the digital transformation of enterprises that cannot be ignored. Based on the perspective of managerial heterogeneity, we tested the impact of managerial ability on...

Purpose - The following article focuses on assessment of the evolution of digital transformation in SMEs in the manufacturing industry since the beginning of the pandemic. The digital transformation is assessed in the different blocks of the BM Canvas. The main objective of the paper is to...

What are the principal consequences on organization and management of the ongoing Digital Revolution? This essay examines how value can be created and captured in fundamentally new ways thanks to digital innovation. I propose that digital platform firms and their ecosystems are the emblematic...

This study investigates the roles of digital technologies in promoting inclusion, resilience, and sustainable development in Nigeria. The study surveys relevant literature and concludes that the agricultural, e-commerce, financial, and transportation sectors majorly use digital technologies to...

Objective - For transforming into digital organization; competence of employees, corporate culture and leadership in the digital context become important antecedents. This study attempts to examine the impact of leadership and corporate culture on digital competenceMethodology/Technique - Cross...