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...

This paper establishes an economic theory of information value and volume that differs from Shannon's mathematical theory of communication (Shannon, 1948). The economics of information should be recognized as an important frontier field of economics to explore the 4th industrial revolution...

The present paper analyses the perception of innovation of individuals in Spain and the factors associated with it. Data from 2015 and 2018 about individuals from the Spanish surveys are used. The data include several measures of innovation perception, gender, age, educational level, and other...

The present paper analyses perception of AI of individuals in Spain and the factors associated with it. Data on 6,308 individuals from the Spanish survey (CIS, 2018) are used. The data include several measures of perception, innovation, place of residence (autonomous regions and province),...

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...