Who uses mobile money? What is mobile money used for? This paper describes the mobile money adoption patterns following the experimental introduction of mobile money for the first time in rural areas of Southern Mozambique. We use a combination of administrative and household survey data to...

A new wave of technological innovations, often called 'fintech,' is accelerating change in the financial sector. What impact might fintech have on financial services, and how should regulation respond? This paper sets out an economic framework for thinking through the channels by which fintech...

Chapter 1. Effects of ERP on Accounting Information System: Analysis of Accountants’ Attitudes -- Chapter 2. Impact of Digitalization on the Accounting Profession -- Chapter 3. The Impact of Digitalization on Audit -- Chapter 4. The Effect of Innovation Through Intangible Assets on Company’s...