Information Technology Knowledge Research Articles

Digitalization of Accounting Profession: A Decade of Bibliometric Analysis

The Fourth Industrial Revolution (IR4.0) has altered the global industry requirement to replace human labour with greater digital software and robotic function automation. Similar developments are anticipated in the accounting sector as well, with the shift towards digitalization of the accounting industry. The accounting profession gets more difficult in a digital world because accountants must have greater knowledge of information technology and accounting information systems. To better comprehend this problem, the present study examines the development of research articles on the digitalization of the accounting profession by analysing data from the Scopus database between 2014 and 2023, using bibliometric analysis. The analysis involved looking for patterns in research publications to establish the document type; languages; subject area, publication categories by authors, countries and sources titles, citation metrics and keywords. For this reason, 182 relevant documents were examined in Mac 2024 and the data were analysed using software of Microsoft Excel, VOSviewer, Harzing’s Publish or Perish. This study offers some insights regarding the future development and advancement of the digitalization of the accounting profession topic in the academic literature of Business, Management and Accounting; Economics, Econometrics and Finance; Social Sciences and Decision Sciences, as well as provides helpful information for academics and practitioners looking to analyse and delve deeper within this particular field of research.

Empowering employees for digital transformation in manufacturing enterprises: A case study

Purpose: This study explores how manufacturing enterprises can effectively promote digital transformation through employee empowerment with ability, motivation, and opportunity empowerment at different stages.Design/methodology/approach: Drawing on ability, motivation, and opportunity (AMO) theory, this qualitative research takes the Jiangsu Shangshang Cable Group as a typical case to discuss manufacturing enterprises’ evolving employee empowerment model. Gioia structured data analysis method was adopted to analyse the data.Findings/results: In the stage of information technology (IT) application, the main task of employee empowerment is strengthening the employees’ abilities (‘can do’) and motivation (‘want to do’) by training their IT knowledge and skills, changing their mindset towards IT application, and letting them experience the efficiency of the latter. In the intelligence manufacturing stage, training employees to do better is the core content of employee empowerment. Enterprises can strengthen employees’ intelligent manufacturing skills, practice data-based performance appraisal and salary management, and let employees participate in intelligent manufacturing. In the stage of digital transformation of the whole process, employees are required to ‘do their best in the long run’. Enterprises could improve employee collaboration capabilities, build growth mechanisms, and involve every employee in innovation.Practical implications: In the digital transformation process, manufacturing enterprises could empower employees according to the different goals and requirements in the three stages of IT application, intelligence manufacturing, and digital transformation of the whole process. It has reference value for manufacturing enterprises to achieve digital transformation.Originality/value: This study explores a three-dimensional evolving employee empowerment model to promote manufacturing enterprises’ digital transformation.

<span><strong>A study on information technology competence in the context of educational innovation</strong></span>

Current advancements in information technology play an important role in our lives, bringing forth economic prosperity, happy societies and smart education. Information technology competence is defined as the ability to perceive today information technology knowledge, of training comparative, analytical thinking for association, judgment and reasoning for effective problem-solving tasks. This article presents our study on the major concepts and individual’s awareness of information technology competence to apply and improve information technology competence in education and training and in building models for pedagogical students, developing awareness for pedagogical students, contributing to improving the quality of education.

Role of Technology-Enhanced Service Learning in Empowering Marginalized Communities in Malaysia

Service learning (SL) provides a fitting opportunity for students to engage with and learn from the larger community. Such engagements are fast becoming a crucial facet of student and academic activities within Higher Educational Institutions (HEIs) in Malaysia. (SL) enhances pedagogical learning, fosters more durable relationships which extend beyond campus walls and appropriately prepares students for life outside the campus. The integration of community engagement within the (HEIs)’s curricula fosters an educational setting which facilitates the students’ academic, personal and professional developments. (SL) is a learning pedagogy that helps students identify issues within the community, work together and address some of the diverse challenges that have been identified. Today, without a basic knowledge of Information and communication technology (ICT) or digital literacy, it is very difficult to secure employment. Marginalized communities are faced with various socio-economic and environmental barriers which prevent them from obtaining such knowledge. This, in turn further perpetuates a vicious cycle that leaves them within a constant state of powerlessness. This study sought to explore the potential of (SL) in empowering marginalized communities by providing them with basic (ICT) training. A qualitative approach was utilized involving interviews with twenty respondents from marginalized communities. The respondents currently hold jobs which require a basic knowledge of (ICT). The findings indicate that basic digital literacy is becoming increasingly crucial toward the empowerment of marginalized communities in Malaysia. However, the relevant initiatives toward this are sorely lacking. Thus, service learning has a great potential to address the current gap.

Analysis of The Influence of Enterprise Resources Planning Adoption and Information Technology Applications on Quality of Accounting Report

This study aims to ascertain how user skills, information technology utilization, and enterprise resource planning (ERP) adoption affect accounting report quality. Causal study methodology is employed in this work. The method for gathering data was a questionnaire. The study's respondents are employees who have used accounting information systems. Convenience sampling, or non-probability sampling, was used to choose the sample for this study. Multiple linear regressions are employed in this study. According to the research findings, the use of enterprise resource planning, information technology, and user knowledge together had a favorable and significant effect on the quality of accounting information. The quality of accounting information can be enhanced by ERP adoption when backed by top management commitment and support, ease of system integration, system capacity to meet needs, vendor training, and solutions that satisfy needs. The quality of accounting information is positively impacted by IT, which is supported by a solid infrastructure, including functionally matched computers, computer networks, internet access, effective accounting procedures, software-assisted data processing, information system output, and infrastructure upkeep. Furthermore, the quality of accounting information can be enhanced by solid user knowledge, reinforced by education, training, and user experience. When managing accounting information systems, businesses must consider these criteria to guarantee that the data generated is reliable, accurate, timely, comprehensive, and verifiable. Thus, companies can make better decisions based on accurate and relevant information.

Requisite Information and Communication Technology Skills and Knowledge for Fostering Embedded Librarianship Practices in Tanzania

This study has examined librarians’ possession of information and communication technology (ICT) skills and knowledge that are requisite to practicing embedded librarianship in Tanzanian academic libraries. An exploratory cross-sectional design and qualitative and quantitative approaches have been employed by the study to collect data from 166 librarians and 6 library directors. While the data collected using a questionnaire have been analyzed using Statistical Product and Service Solutions version 21, those collected using interviews have been analyzed thematically. The study reveals that librarians have inadequate ICT skills and knowledge needed to effectively implement embedded librarianship. More specifically, the librarians lack the skills and knowledge needed to deploy sophisticated ICT tools, software, and online platforms. Regarding the ways through which librarians acquired the ICT skills and knowledge they had, the study reveals diverse sources. To effectively practice embedded librarianship, the study recommends both long-term and short-term ICT training for library professionals.

Problems of professional training of employees of the Russian penal system in the context of digital transformation

The subject of this article is the problem of professional training of current and future employees of the Russian penitentiary enforcement system in the context of the digital transformation of the penitentiary system in the country and the world. The relevance of the stated topic is due to the fact that the current employees of the penal enforcement system have a low level of knowledge of information technologies. In addition, modern professional training of future personnel of the penitentiary system is carried out without the use of such information innovations as distance education technologies and digital security. The article examines the current level of information technology proficiency of current employees of the penitentiary system; describes the problems existing in the system of training future personnel when they receive education in institutions under the jurisdiction of the Federal Penitentiary Service of the Russian Federation, as well as in civilian universities training personnel in the field of "Jurisprudence", "Law Enforcement"; the problem of the lack of courses is considered improving the digital literacy of current employees of the penitentiary system; the experience of using distance learning technologies by foreign countries in the process of obtaining education by current employees who have the opportunity to improve their competence without interrupting their direct official duties; the possibility of applying foreign experience in the Russian penitentiary system was assessed. Along with general scientific methods, the authors also used special legal methods (system-analytical, comparative legal, statistical). The novelty of the research lies in the development of the main ways to solve the problems of professional training of employees of the penitentiary system within the framework of the digital transformation of the penitentiary system, providing for improving the training of existing employees, as well as introducing certain innovations in the training of future personnel of the penitentiary system. On the basis of the conducted research, difficulties were identified and opportunities for improving the modern professional training of future personnel, as well as current employees of the penitentiary enforcement system, contributing to the optimization of processes and improving the quality of the penitentiary system were identified. The best way to solve these problems will be the introduction of a mandatory requirement to improve the digital literacy of existing employees of the system. For institutions that train future personnel of the penitentiary system, it is necessary to introduce disciplines into the educational program aimed at obtaining practical skills in working with automated information systems used in the activities of the Federal Penitentiary Service of the Russian Federation.

Investigating the Management of COVID-19 Pandemic Risks in Primary Schools: A Case of Public Primary Schools in Lindi Region, Southern Tanzania

The spread of COVID-19 in the year 2020 put various nations at risk, especially in social, economic, and educational aspects. School closure was employed as one of the response measures against the spread of this virus. However, the measure imposed high social and educational risks with consequences of a massive drop academically. This study investigated the management of the COVID-19 pandemic risks in primary schools in the Lindi region in Tanzania intending to suggest the essence of having a risk management plan for indeterminate outbreaks and other uncertainties to avoid the recurrence of the risks. The study adopted a qualitative case study design which allowed an in-depth data collection through one-on-one interviews and observation methods. Thematic analysis was adopted to analyze the data for this inquiry. Findings revealed that the targeted schools were able to manage the COVID-19 pandemic risks even though the management was done locally due to the lack of risk management plans in the schools. Furthermore, it was discovered that there was no budget set to deal with the emerging risks. Headteachers from the investigated schools went as far as using part of their salaries to tackle the emerging risks as a result of school closure. Additionally, findings also revealed that during school closure teachers were unprepared on how to conduct the teaching and learning processes amongst the pupils through distance mode. Despite several endeavors to try to ensure pupils continue to learn in their homes, the strategies were not successful due to inadequate Information and Communication Technology (ICT) knowledge and skills among the teachers, parents, and pupils as well as insufficient supportive distance learning infrastructures such as ICT equipment and the internet. Consequently, proper implementation of distance teaching and learning during school closure was impaired due to the lack of risk management plans in schools. It is recommended that the risk management plan be developed to ensure that teaching and learning processes are never hampered by emergencies.

Teaching Process for Modules in the Information Technology Major for Higher Students According to the Competency Approach

The first part of the article studies the concept of “competency” and approaches to competency, setting goals and output standards of the teaching process. The main part of the article focuses on analyzing the teaching process according to the competency approach, introducing the program content of the Information Technology knowledge block. The content of this program includes basic information technology, programming, operating systems, networks, databases, software, information security, artificial intelligence, web and mobile development, and management. projects, and cloud computing. The teaching process according to the competency approach is described in detail, starting from determining learning goals and output standards, followed by learning and practice. Using AI Chatbot and Website is recommended as an effective means of learning. Special emphasis is placed on student support through AI Chatbot, helping students to be autonomous and confident in the learning process. Diverse exercises and practices are provided to develop students’ abilities. Next is the testing and assessment step, emphasizing the importance of multi-dimensional assessment to ensure objectivity and fairness to test students’ knowledge and abilities. The last part of the article is to perfect the teaching process based on the competency approach in the Information Technology industry, with benefits such as the competency to personalize learning and develop learning competency for students.

The effect of technological context on smart home adoption in Jordan

<p><span lang="EN-MY">This research examines the use of internet of things (IoT) smart home technologies in Jordan, using the technologies-organization-environment (TOE) framework and social exchange theory (SET). This study investigates the influence of security and privacy considerations on the behavioral intention to embrace IoT smart home solutions. The research examines the function of trust (TR) in service providers as a mediator and investigates how information technology (IT) knowledge acts as a moderator between technological elements and behavioral intention. Analyzed using smart partial least squares (PLS), data from 315 responses of executives in both listed and non-listed businesses were examined. The results highlight the need of giving priority to technological factors and building TR in service providers to ensure the effective implementation of IoT smart home technology in Jordan.</span></p>

“Knowledge and Utilisation of Information and Communication Technology (ICT) in Agricultural Sector, its Problems and Prospects- A Study in Upper Brahmaputra Valley Zone of Assam, India”

Agriculture is different from other industry and it plays a vital role in the economic development of a country. In a country like India, its prosperity depends upon the development of agricultural. There are different sorts of agricultural products that have been produced in India and therefore the production and marketing of these farm products is quite difficult. Awareness of farmers regarding different methods of production, components of market information and its utility is generally verypoor with compared to the traders. In this context, Information and communication technologies (ICTs) have a great role to change the existing traditional agricultural system in developing countries. An attempt is made to study the relationship between various socio-economic factors and knowledge and utilization of ICT in agricultural sector in Upper Brahmaputra Valley Zone of Assam. Apart from these, problems and prospects of using ICT in agricultural sector is also analysed in the study area. Through application of ICTs in agriculture it is possible to; make efficient information dissemination, bring precision agriculture, production decision and increase market access of farmers. Now-a-days, most of the farmers of developing countries majority of rural farmers’ have access to ICT tools. However, most of the farmers have no enough awareness on the significance role of ICTs for agricultural production and its subsequent impact on welfare improvement. It is found that age and farm experience, extension contact and agricultural enterprise are negatively associated with knowledge and utilization of ICT among farmers. On the other hand, education, land holding, income and mass media participation are found to have positive correlation with knowledge and utilization of ICT among farmers. Lack of awareness, lack of reliable content in vernacular medium and high cost are some significant constraints of using ICT in agriculture. Therefore, proper training, provision of adequate training channelizing ICT to farmers through farmers organization can enhance the use of ICT in agriculture

Digital Marketing System for Fishery Industry Products (literature review)

Conduct a literature study regarding digital marketing of fisheries industry products in Indonesia. The advantages gained when marketing fisheries product commodities online include being efficient in terms of time, costs and energy for carrying out promotions. The online system can be accessed by anyone, anytime and anywhere so it can be used as a very massive promotional event. Apart from that, entrepreneurs and consumers of fishery products can be closer even though they are very far away. Besides that, with the existence of an online marketing system, the credibility of the fisheries commodity business is considered more promising in the eyes of consumers. To carry out digital marketing, it is necessary to increase public knowledge of Information and Communication Technology (ICT).

European Mobility Programs and Skills Development

This specific study follows the quantitative methodology approach and seeks to investigate primary education teachers’ perceptions of the skills developed through participation in European mobility programs. It examines whether there is a correlation between the perceptions of the following professional characteristics: knowledge of a foreign language, knowledge of information and communications technology (ICT), and participation in training programs for mobility. The research was conducted in the prefecture of Achaia in May 2023. The convenient sampling technique was applied, and 360 teachers finally completed the electronic questionnaire. Regarding data analysis, descriptive and inductive statistics were applied with the application of IBM SPSS v28 software. The internal consistency reliability for skills development from the European mobility programs is very satisfactory (Cronbach’s Alpha = 0.904 > 0.70). Based on the findings of this study, it is shown that teachers recognize, to a very high extent, that they develop precious skills while participating in European mobility programs. Finally, their perceptions are reinforced by specific vocational traits.

Persepsi Mahasiswa Akuntansi terhadap Pengetahuan Teknologi Informasi Akuntansi (Studi Kasus pada Mahasiswa Program Studi Akuntansi Universitas HKBP Nommensen)

This research aims to find out how different the perceptions of HKBP Nommensen University Accounting Students are regarding Knowledge of Accounting Information Technology based on their cumulative Achievement Index. The independent variable is the perception of accounting students, and the dependent variable is knowledge of information technology. The research method used is primary data collection techniques in the form of questionnaires.The sampling method used in this research was convenience sampling, with a sample size of 90 respondents. Data management uses SPSS version 25 tools. Tests used in this research include descriptive statistical analysis, validation and reliability tests, normality tests, and one way anova tests.Based on the research results, it shows that based on the one-way ANOVA test with a p-value of 0.040 with an alpha of 0.05, meaning that the probability value is greater than alpha, so Ho is accepted, it can be concluded that there is no difference in students' perceptions of accounting information technology knowledge based on grade-point average.

Knowledge, Attitude and Usage of Information and Communication Technology (ICT) and Digital Resources in Pre-Service Teachers

It is important to understand information and communication technology (ICT) and digital resources in classroom teaching and learning processes. Pre-service teachers’ attitudes towards ICT and digital resources in teaching and learning processes are important for positive attitudes in students towards these tools. The study employs a mixed methods study targeted teachers who have completed their internship training to understand the knowledge, attitude and usage of ICT and digital resources tries to find a correlation between these three facets. It employs a questionnaire with validated tools for measuring attitude, knowledge and usage of ICT and Digital Resources and the results are tabulated. Using statistical analysis of mean and standard deviation, the study affirms a positive correlation between Knowledge, attitude and usage of ICT and Digital Resources by Pre-Service teachers.

Specifičnosti izrade rudarskih projekata

Designing in mining represents the process of implementing conceptual solutions and requires a multidisciplinary approach to teamwork. Application of knowledge, experience, skills, and use of tools and techniques are elements of creativity in the function of realization of project requirements. Information technologies and software products are mechanisms that are necessary for achieving the objectives defined by the project task. Sophisticated design includes knowledge of information technology, and software programs, which have the role of facilitating the performance of operational tasks while ensuring a quick response to client requests. Designed project solutions must meet investment requirements with mandatory compliance with legal regulations. A prerequisite for this is clearly defined goals and guidelines, as a reliable basis for the implementation of the project. The starting point in the development of mining projects is the input parameters. The quality definition of initial conditions is the result of using a database with as many elements as possible. The design process needs to include as many inputs as possible, such as the natural environment, geology, geotechnics, hydrogeology, ecology, etc. Gathering information needed for testing, calculations, analysis and harmonizing the results of modulated solutions affects the making of correct conclusions. In the absence of information, which is important for a safe, reliable and efficient functioning system of the exploitation process, the monitoring and control of such operations are to a considerable extent subject to risks. Solving unexpected problems is much more demanding to find adequate solutions for timely production process planning.

PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM (STUDI PADA UMKM KECAMATAN KALIDERES)

The aim of this research is to study how the level of education, accounting knowledge, and use of information technology affect the quality of financial reports of small and medium enterprises (MSMEs). This research involved 460 MSMEs in Kalideres, and 40 respondents were selected as data samples. This research was conducted using quantitative methods. The IBM SPSS Statistics 25 application is a program used to analyze data. The research results show that the quality of financial reports is not influenced by the level of education; On the contrary, accounting knowledge using information technology has a positive effect on the quality of financial reports.

Analysis of the Conditions of Access and Use of ICT and LKT in Remote Teaching and their Impact in the Linguistic Aspect in First-Year Students of the Bachelor’s Degree of English Teaching at Universidad Nacional, Coto Campus, in 2021

This qualitative research paper explores the reality that freshman students lived in the Bachelor’s Degree in English Teaching at Universidad Nacional, Coto Campus, Brunca Region, during remote-teaching classes in 2021 with regard to accessibility, competence, and the importance of Information and Communication Technologies (ICTs) and Learning and Knowledge Technologies (LKTs). The information gathered shows that the competence in using these tools was very poor due to the students’ not having enough knowledge at the beginning of the semester. Also, the access to ICTs and LKTs was limited because of different factors that tend to happen in rural areas; therefore, it is necessary to work on trainings and the accessibility to these devices in the Brunca Region. However, the ICTs and LKTs were important to the learning and teaching process of these students because the results show that without these tools, the access to the lessons would not have been possible nor the development of the four linguistic skills of the English language.

PENGARUH MOTIVASI INTRINSIK, KREATIVITAS DAN PENGETAHUAN TEKNOLOGI INFORMASI DAN KOMUNIKASI TERHADAP KESIAPAN DIGITALISASI UMKM DI KAVLING DPR SIDOARJO

One of the impacts of the growth of digitalization is the expansion of business operations on ecommerce platforms, especially the growth and development of digital-based businesses that penetrate into wholesale and retail trade and other service industries such as transportation and warehousing. The purpose of this study is to ascertain the impact of Intrinsic Motivation, Creativity and Knowledge of Information and Communication Technology on the Readiness of Digitalization of MSMEs in the Sidoarjo DPR Lot and also for other MSME players so that they can appeal to how important Digitalization is at this time. For the government, which is expected to participate in the Digitalization process in MSMEs throughout Indonesia. This type of research uses a census research method with a sample of 45 MSME players in the Sidoarjo DPR Lot. The findings of this study indicate that partially the intrinsic motivation variable has a negative effect on the readiness of digitalization of MSMEs in the Sidoarjo Dpr Lot, while the creativity and information and communication technology variables have a positive and significant effect on the readiness of digitalization of MSMEs in the Sidoarjo Lot. Overall, the independent variables have a significant effect on the readiness of digitalization of MSMEs in the Sidoarjo Dpr Lot.

Settling Digital Divide on Students of Ebonyi State University, Abakaliki-Nigeria

The study on the implications of digital divide on Students of Ebonyi State University, Abakaliki, was carried out to determine the level of Information and Communication Technology (ICT) knowledge and access among the students in the system. Previous studies carried out in the developed nations such as United States of American, United Kingdom, and Canada and alike had shown that innovative use of ICT facilities has the potentials to effect students teaching/learning. However, literature search of similar studies in the developing nations of the world seems scanty. In order to have a good foundation upon which the study rests, technological determinism theory as propounded by Lievrouw and Livingstone (2006) was adopted. The major interest of the theory is to elucidate the irresistible power of ICT to propel human actions socially and economically for development. Flowing from the assumption of the theory and its focus, the implication of digital divide on students in Nigerian University emerged. The study adopted content analysis approach and reviewing of extent literature. Consequently, the study recommended repositioning the online teaching/learning among students of Ebonyi State University should be made a priority to increase ICT knowledge and access