Internet of Things (IoT) depicts a world of networked smart objects, including cars, refrigerators, health care services, wearable devices, etc. which mark a distinctive revolution in digital world. In order for this revolution to realise a certain level of interoperability and standardisation...

The transition from cash to accrual accounting is said to change a government's perception of its budget quite fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years, reliable empirical evidence of consequences on their...