[HTML][HTML] NGOs' performance, governance, and accountability in the era of digital transformation
Digital transformation creates opportunities and challenges for non-governmental
organisations (NGOs) and their stakeholders. In NGOs, digital transformation affects different …
organisations (NGOs) and their stakeholders. In NGOs, digital transformation affects different …
Evolving trends in corporate auditing: A systematic review of practices and regulations in the United States
This systematic review delves into the dynamic landscape of corporate auditing in the United
States, examining the historical underpinnings, current practices, and regulatory frameworks …
States, examining the historical underpinnings, current practices, and regulatory frameworks …
[HTML][HTML] Transformación digital en la administración pública: desafíos para una gobernanza activa en el Perú
PL Huamán Coronel, CG Medina Sotelo - Comuni@ cción, 2022 - scielo.org.pe
La transformación digital en el Perú se intensificó en el año 2020 para posibilitar el
progreso social, el crecimiento económico y una mayor confianza en el gobierno. Utilizar …
progreso social, el crecimiento económico y una mayor confianza en el gobierno. Utilizar …
[HTML][HTML] To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector
Prior accounting research problematizes the implications of individual technologies on
digitization, digitalization, and digital transformation. However, it often conflates such terms …
digitization, digitalization, and digital transformation. However, it often conflates such terms …
The loopholes of algorithmic public services: An “intelligent” accountability research agenda
E Bracci - Accounting, Auditing & Accountability Journal, 2023 - emerald.com
Purpose Governments are increasingly turning to artificial intelligence (AI) algorithmic
systems to increase efficiency and effectiveness of public service delivery. While the …
systems to increase efficiency and effectiveness of public service delivery. While the …
[HTML][HTML] How Do Digital Capabilities Affect Organizational Performance in the Public Sector? The Mediating Role of the Organizational Agility
As public sector agencies face rising imperatives to digitally transform citizen services, data
systems, and internal operations, questions persist as to whether investments in big data …
systems, and internal operations, questions persist as to whether investments in big data …
[HTML][HTML] Changing the boundaries of public sector auditing
Purpose This paper aims at reflecting on the changing boundaries of public sector auditing.
In particular the paper focusses on the opportunities and challenges for performance …
In particular the paper focusses on the opportunities and challenges for performance …
Toward digitalization strategic perspective in the European food industry: non-linear nexuses analysis
Purpose Organizations deal with digital technologies to achieve their strategic goals. The
shift toward digitization is a major challenge because it requires companies to create a …
shift toward digitization is a major challenge because it requires companies to create a …
Philosophical understanding of the dynamics and control of occupational fraud in the public sector: contingency analysis
A Maulidi - International Journal of Ethics and Systems, 2023 - emerald.com
Purpose This study aims to examine the roles of organisational control, structure, culture and
technology in preventing occupational fraud. This study is essential in the current time. It …
technology in preventing occupational fraud. This study is essential in the current time. It …
Accounting and accountability for the digital transformation of public services
This paper introduces the special issue on accounting and accountability for the digital
transformation of public services. Papers in special issues offer different perspectives on …
transformation of public services. Papers in special issues offer different perspectives on …