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On the Use of Grounded Theory as a Basis for Research on Strategic and Emerging Technologies in Accounting
Sutton, Steve G. - 2014
Research on emerging technologies in accounting has often proven difficult to conduct while maintaining the … meaningfulness of a new technology-driven phenomena and the rigor expected for accounting research. Grounded theory is proposed in … has diverged from the other in their perspectives on how ‘good' grounded research should be conducted. We explore and …
Persistent link: https://www.econbiz.de/10013067153
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Fair Value Measurement of Patented Technologies a Survey of German Certified Accountants
Frey, Hannes - 2012
Intangible assets are regarded as the future value drivers of company performance. The increased economic importance requires an intensified analyst and investor awareness of (reported) intangible assets and their financial reporting quality. However, hardly anything is known about the actual...
Persistent link: https://www.econbiz.de/10013104914
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Analysts' Technological Expertise
Tan, Hongping - 2019
research activities and greater growth opportunities. Technological expertise is distinct from industry specialization, and …
Persistent link: https://www.econbiz.de/10012903375
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Technology Spillover and Corporate Technology Disclosures
Ettredge, Michael - 2019
In modern economies, technological knowledge can flow between firms through various channels. We test an economic theory that firms most likely to benefit from such knowledge flows disclose information about their technologies more readily, probably to attract technologically compatible...
Persistent link: https://www.econbiz.de/10012903626
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The Blockchain Evolution and Revolution of Accounting
George, Kimberlyn - 2020
Blockchain, the technology behind digital currency, is a decentralized, distributed ledger that records transactions in digital assets. By authenticating and recording immutable transactions, decentralized blockchains perform the same function as many intermediaries in our society that establish...
Persistent link: https://www.econbiz.de/10012824613
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Say More to Return Less? Disclosure Subsequent to Successful Technological Innovation
He, Jing; Lee, Dongyoung - 2022
This study examines voluntary disclosure after successful technological innovations and the associated cost of equity capital (COEC) consequences. We find that firms with successful technological innovations, proxied by economic and scientific values of patents, are more likely to voluntarily...
Persistent link: https://www.econbiz.de/10013295233
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The Unintended Consequences of Sarbanes-Oxley on Technology Innovation and Supply Chain Integration
Arnold, Vicky; Benford, Tanya; Canada, Joseph; Kuhn, J. … - 2013
This paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the...
Persistent link: https://www.econbiz.de/10014047595
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The Unintended Consequences of Sarbanes-Oxley on Technology Innovation and Supply Chain Integration
Arnold, Vicky; Benford, Tanya; Canada, Joseph; Kuhn, J. … - 2014
This paper reports the results of a series of case studies conducted to explore the impact of the Sarbanes-Oxley Act of 2002 on the performance of small and medium-sized enterprises (SMEs). This issue is critical as the SEC and the PCAOB continue to defend the requirement that SMEs adhere to the...
Persistent link: https://www.econbiz.de/10014050223
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Managing Emerging Technology and Organizational Transformation in Public Sector : An Acculturation Perspective
Pan, Shan; Pan, Gary; Devadoss, Paul - 2013
cultural adaptation. We discuss their application in research and practice …
Persistent link: https://www.econbiz.de/10014039153
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Adaptability of Accounting with the Advancement of Technology : Experience with Canadian Manufacturing Organizations
Hussain, Mostaq M. - 2010
accounting standards to IAS. Based on the empirical findings, some recommendations and research directions are given at the end …
Persistent link: https://www.econbiz.de/10013139326