Time: Tuesday, 04/June/2024: 11:30am - 12:30pm Session Chair: Margherita Molinaro |
Location: Sala Albergo – Scuola Grande San Giovanni Evangelista San Polo, 2454, 30125 Venezia VE |
Leveraging AI capabilities and performance measurement for the enhancement of environmental sustainability
LUT University, Finland
The objective of this paper is to provide evidence of the role of CPMS in AI capabilities- environmental performance-relationship. The results are based on survey data gathered from SMEs. First, this study develops the AI capabilities construct in the context of SMEs to consists of three dimensions: (1) Customer value creation capabilities, (2) Internal process capabilities, and (3) Renewal capabilities. Second, the study tests a research framework aiming to enhance the understanding about the role of CPMS on the connections between AI capabilities and environmental sustainability. The findings showed that none of the AI capabilities directly contribute to environmental performance. However, CPMS enhances the effect of customer value creation capabilities on environmental sustainability, but CPMS mitigates the effect of renewal capabilities on environmental sustainability.
A theoretical framework on employee acceptance of digital technology
1Department of Management and Engineering, University of Padova, Italy; 2Department of Economics and Management ‘Marco Fanno’, University of Padova, Italy
New digital technologies differ significantly from previous ones as they involve profoung changes in the connection and integration between various actors, processes and technologies. To better support the digital transformation within industrial contexts, understanding the dynamics behind users' acceptance or rejection of digital technologies is imperative. By doing so, academics and practitioners may be able to understand how to effectively engage employees. This paper develops a systematic literature review on the acceptance of digital technologies to (1) identify and describe the key antecedents influencing employee acceptance and/or resistance towards digital technologies; (2) analyze the extent to which the model constructs have been used in previous studies and (3) develop a framework for comprehensively understanding the acceptance of digital technologies in manufacturing. Leveraging the Unified Theory of Acceptance and Use of Technology (UTAUT), this study aims to accomplish these objectives while highlighting notable deviations from past technology acceptance research.
Navigating crypto territory: a comprehensive analysis of voluntary financial reporting and financing choices in the digital environment.
University of Illinois Springfield - Springfield, IL, United States of America
The global digital market rapidly evolves with widespread cryptocurrency adoption based on blockchain technology reshaping financing activities to mitigate challenges and uncertainties. Blockchain innovation addresses financial challenges, prompting companies to rebrand and invest, driving crypto asset adoption. However, reporting complexities arise for accountants and auditors due to FASB's new standard, valuing cryptocurrencies at fair market value. Bitcoin enables decentralized transactions, while NFTs (non-fungible tokens) certify digital ownership, affecting sectors. Analyzing 947 of 10K reports, our study focuses on cryptocurrency, Bitcoin, and NFTs, revealing increasing digital asset disclosures and distinct NFT patterns. Results show a connection between digital asset disclosure and long-term debt financing, showing growth prospects. Further research integrating case studies and sentiment analysis may help in understanding the evolving regulations and market dynamics for improved reporting practices and strategic decision-making. It has implications for accounting reporting practices.