The query optimizer uses cost-based optimization to create an execution plan with the least
cost, which also consumes the least amount of resources. The challenge of query …

There have been many studies on the blockchain, however blockchain research in the
accounting field is scarce. The article outlines the characteristics and steps to apply …

Kubernetes is an open-source container management tool that automates container
deployment, container load balancing, and container (de) scaling, including Horizontal Pod …

Accounting practices are based on their underlying accounting principles, and currently, the
Double-Entry Accounting (DEA) is used in both manual and computer-based Accounting …

Blockchain has shifted the paradigm of computer-based commercial applications during the
last decade. Initially developed as a public ledger for Bitcoin transactions, it has already …

This study aims to examine the role of digitalization in management accounting systems
(DIMAS) in increasing the effectiveness of management decision-making in urban small and …

Purpose This study aims to examine the impact of extensible business reporting language
(XBRL) technology and its functionality on various aspects of financial reporting and its …

This study examines the critical factors driving the adoption and integration of blockchain
technology in accounting education. Employing a moderated model based on the …

Enterprise Resource Planning (ERP) systems seamlessly support business activities by
controlling both Supply Chain (SC) operations and relevant information. By serving as …

Digital assets are generally regarded as one of the most valuable assets for an organization.
When they are captured for ransom purposes, a serious problem arises, and ransomware is …