The disruptive innovation (DI) theory developed by Clayton Christensen has been one of the most influential management concepts in recent years, being required reading at such prominent companies as Microsoft, AT&T and Cisco Systems. In this paper we describe the disruptive innovation process and analyze the underlying assumptions of both the theory and of its practice implications. We argue that there is much misunderstanding in the business world as to the exact meaning of the theory and a clear need for greater clarity on when it arises and what firms can do about it. In particular, we find that the theory makes implicit assumptions about the availability of information that may be hard to sustain in most circumstances. Our analysis gives rise to the conclusion that the standard models of management control cannot fully explain why disruptive innovations should necessarily cause well-run firms to fail, while at the same time startups are able to succeed. That leaves two possibilities: that the process is invalid as a descriptive phenomenon, or alternatively, that some other force is driving the DI phenomenon. It is the second possibility that we focus on in this paper, developing a model based on Prospect Theory that more fully explains why managers at large firms would react differently to a DI than those at startups. Better understanding the assumptions underlying DI theory and its practice implications is critical for those whose responsibility it is to develop the firm�s strategic control systems, in particular, to management accountants.
{"title":"A critical analysis of the \"innovators dilemma\" : why should new technologies cause great firms to fail","authors":"Michael G. Alles","doi":"10.4192/1577-8517-V2_8","DOIUrl":"https://doi.org/10.4192/1577-8517-V2_8","url":null,"abstract":"The disruptive innovation (DI) theory developed by Clayton Christensen has been one of the\u0000most influential management concepts in recent years, being required reading at such prominent companies\u0000as Microsoft, AT&T and Cisco Systems. In this paper we describe the disruptive innovation process and\u0000analyze the underlying assumptions of both the theory and of its practice implications. We argue that\u0000there is much misunderstanding in the business world as to the exact meaning of the theory and a clear\u0000need for greater clarity on when it arises and what firms can do about it. In particular, we find that the\u0000theory makes implicit assumptions about the availability of information that may be hard to sustain in\u0000most circumstances. Our analysis gives rise to the conclusion that the standard models of management\u0000control cannot fully explain why disruptive innovations should necessarily cause well-run firms to fail,\u0000while at the same time startups are able to succeed. That leaves two possibilities: that the process is\u0000invalid as a descriptive phenomenon, or alternatively, that some other force is driving the DI phenomenon.\u0000It is the second possibility that we focus on in this paper, developing a model based on Prospect Theory\u0000that more fully explains why managers at large firms would react differently to a DI than those at startups.\u0000Better understanding the assumptions underlying DI theory and its practice implications is critical for\u0000those whose responsibility it is to develop the firm�s strategic control systems, in particular, to management\u0000accountants.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128878116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The authors employ a seeded, ranking type Delphi to answer the following research question: how do each of the major stakeholder groups within organizations (representing both strategic and operational levels) conceptualize the risks associated with IT in operations? Using three expert panels drawn from Big 4 IT audit groups and Fortune 1000 business/IT managers, we identify the IT risks most salient to these groups, explore areas of convergence/divergence among them, and offer theoretical and practical implications from this research.
{"title":"Cousins Separated by a Common Language: Perceptions of Information Technology Risk","authors":"James L. Worrell, Ashley A. Bush, P. Gangi","doi":"10.4192/1577-8517-V14_1","DOIUrl":"https://doi.org/10.4192/1577-8517-V14_1","url":null,"abstract":"The authors employ a seeded, ranking type Delphi to answer the following research question: how do each of the major stakeholder groups within organizations (representing both strategic and operational levels) conceptualize the risks associated with IT in operations? Using three expert panels drawn from Big 4 IT audit groups and Fortune 1000 business/IT managers, we identify the IT risks most salient to these groups, explore areas of convergence/divergence among them, and offer theoretical and practical implications from this research.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123273315","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
J. Á. Domingo, P. L. Fernández, Antonio Bahamonde Rionda, J. Diaz
In recent years, researchers in the Field of Artificial Intelligence have developed a learning technique, namely, preference learning, that is suitable to be used for economic analysis. The present research empirically tests one of these models, which consists of a combination of LACE and RFE algorithms. The problem of forecasting the profitability of Spanish companies upon the basis of a set of financial ratios is used as a benchmark. The model provides forecasted rankings, which are a kind of information that is more useful for the economic analysts than the forecasted class memberships that traditional machine learning techniques provide.
{"title":"The use of machine learning algorithms for the study of business profitability: a new approach based on preferences","authors":"J. Á. Domingo, P. L. Fernández, Antonio Bahamonde Rionda, J. Diaz","doi":"10.4192/1577-8517-V4_4","DOIUrl":"https://doi.org/10.4192/1577-8517-V4_4","url":null,"abstract":"In recent years, researchers in the Field of Artificial Intelligence have developed a learning technique, namely, preference learning, that is suitable to be used for economic analysis. The present research empirically tests one of these models, which consists of a combination of LACE and RFE algorithms. The problem of forecasting the profitability of Spanish companies upon the basis of a set of financial ratios is used as a benchmark. The model provides forecasted rankings, which are a kind of information that is more useful for the economic analysts than the forecasted class memberships that traditional machine learning techniques provide.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"332 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115975342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The rise and continued implementation of cryptocurrencies and other cryptoassets is having, and will continue to have, a disruptive impact on the accounting, federal income taxation, and broader financial services industries. Much has been written, researched, and discussed about both cryptocurrencies and the underlying blockchain technology, but uncertainty remains as it pertains to how these items should be reported for accounting and tax purposes. What this research attempts to accomplish, through both a review of the literature and publicly available guidance issued by tax and accounting authorities, is to document and analyze what current guidance represents for financial reporting. Additionally, this research proposes how future iterations of cryptoassets and cryptocurrencies might be reported, with recommendations applicable for both practitioners and academics seeking to expand on this work.
{"title":"Blockchain and Cryptocurrencies – Considerations for Treatment and Reporting for Financial Services Professionals","authors":"S. Smith, R. Petkov, Richard Lahijani","doi":"10.4192/1577-8517-V19_3","DOIUrl":"https://doi.org/10.4192/1577-8517-V19_3","url":null,"abstract":"The rise and continued implementation of cryptocurrencies and other cryptoassets is having, and will continue to have, a disruptive impact on the accounting, federal income taxation, and broader financial services industries. Much has been written, researched, and discussed about both cryptocurrencies and the underlying blockchain technology, but uncertainty remains as it pertains to how these items should be reported for accounting and tax purposes. What this research attempts to accomplish, through both a review of the literature and publicly available guidance issued by tax and accounting authorities, is to document and analyze what current guidance represents for financial reporting. Additionally, this research proposes how future iterations of cryptoassets and cryptocurrencies might be reported, with recommendations applicable for both practitioners and academics seeking to expand on this work.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114256934","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The spread of digital technologies offers great potential for both the creative industries in general and for the tourism industry. The overall goal of this research is to evaluate the impact of mobile technology in augmenting and streamlining the tourist experience. To this end, we integrate two existing methodologies, the Kano Model (KM) and the Analytic Hierarchy Process (AHP), which allow categorization and ordering of service attributes according to how they are perceived by customers, and we estimate their impact on customer satisfaction. Our analysis is based on qualitative data collected through questionnaires administered to a panel of Italian tourists visiting the cities of Palermo and Rome, over a period of 3 months (March�May 2014). As results in evaluating the impact of mobile technology we propose the Smart Tourist App (STAPP) which is a mobile travel assistant that integrates the functionalities of a traditional city card with the specificities of mobile devices.
{"title":"Developing a new service for the digital traveler satisfaction : the Smart Tourist App","authors":"Federica Palumbo","doi":"10.4192/1577-8517-V15_2","DOIUrl":"https://doi.org/10.4192/1577-8517-V15_2","url":null,"abstract":"The spread of digital technologies offers great potential for both the creative industries in general and for the tourism industry. The overall goal of this research is to evaluate the impact of mobile technology in augmenting and streamlining the tourist experience. To this end, we integrate two existing methodologies, the Kano Model (KM) and the Analytic Hierarchy Process (AHP), which allow categorization and ordering of service attributes according to how they are perceived by customers, and we estimate their impact on customer satisfaction. Our analysis is based on qualitative data collected through questionnaires administered to a panel of Italian tourists visiting the cities of Palermo and Rome, over a period of 3 months (March�May 2014). As results in evaluating the impact of mobile technology we propose the Smart Tourist App (STAPP) which is a mobile travel assistant that integrates the functionalities of a traditional city card with the specificities of mobile devices.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132817213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
With technological advances, audit firms have been able to increase the level of decision support embedded within the firms’ audit support tools (Dowling et al., 2008). Large audit firms have been investing substantive resources into the utilization of Artificial Intelligence (AI) to take advantage of their past audit experience and industry knowledge (Kokina and Davenport, 2017; Appelbaum, 2017). During the initial stages of an audit, the engagement team will meet to update their understanding of the client through brainstorming sessions. Audit firms are required by SAS No. 99 and SAS No. 109 to use brainstorming sessions to evaluate risk factors and discuss the susceptibility of the entity’s financial statements to material misstatement, either as a result of error or fraud (AICPA, 2012). At present, the most commonly used decision support tool for audit plan brainstorming is the checklist (Bellovary and Johnstone, 2007), which has shown limitations (Dowling and Leech, 2007; Seow, 2011; Landis, 2008). To improve audit plan effectiveness, this study proposes an audit domain cognitive assistant system to provide interactive decision support for information retrieval and risk assessment in audit brainstorming session. Cognitive Assistants are speech-enabled technologies that can understand voice commands, recognize conversation’s context, and answer questions in a personable manner (Garrido et al., 2010; Myers et al., 2007)
随着技术的进步，审计公司已经能够提高公司审计支持工具中嵌入的决策支持水平(Dowling et al.， 2008)。大型审计公司一直在投入大量资源利用人工智能(AI)，以利用其过去的审计经验和行业知识(Kokina和Davenport, 2017;Appelbaum, 2017)。在审计的初始阶段，审计项目组将通过头脑风暴会议更新他们对客户的理解。SAS第99号和SAS第109号要求审计公司使用头脑风暴会议来评估风险因素，并讨论实体财务报表因错误或欺诈而导致重大错报的易感性(AICPA, 2012)。目前，审计计划头脑风暴最常用的决策支持工具是清单(Bellovary and Johnstone, 2007)，它已经显示出局限性(Dowling and Leech, 2007;?萧和,2011;兰迪斯,2008)。为了提高审计计划的有效性，本研究提出了一个审计领域认知辅助系统，为审计头脑风暴会议中的信息检索和风险评估提供交互式决策支持。认知助手是一种支持语音的技术，它可以理解语音命令，识别对话的上下文，并以一种有风度的方式回答问题(Garrido等人，2010;Myers et al.， 2007)
{"title":"Developing a Cognitive Assistant for the Audit Plan Brainstorming Session","authors":"Qiao Li, M. Vasarhelyi","doi":"10.4192/1577-8517-V18_5","DOIUrl":"https://doi.org/10.4192/1577-8517-V18_5","url":null,"abstract":"With technological advances, audit firms have been able to increase the level of decision support embedded within the firms’ audit support tools (Dowling et al., 2008). Large audit firms have been investing substantive resources into the utilization of Artificial Intelligence (AI) to take advantage of their past audit experience and industry knowledge (Kokina and Davenport, 2017; Appelbaum, 2017). During the initial stages of an audit, the engagement team will meet to update their understanding of the client through brainstorming sessions. Audit firms are required by SAS No. 99 and SAS No. 109 to use brainstorming sessions to evaluate risk factors and discuss the susceptibility of the entity’s financial statements to material misstatement, either as a result of error or fraud (AICPA, 2012). At present, the most commonly used decision support tool for audit plan brainstorming is the checklist (Bellovary and Johnstone, 2007), which has shown limitations (Dowling and Leech, 2007; Seow, 2011; Landis, 2008). To improve audit plan effectiveness, this study proposes an audit domain cognitive assistant system to provide interactive decision support for information retrieval and risk assessment in audit brainstorming session. Cognitive Assistants are speech-enabled technologies that can understand voice commands, recognize conversation’s context, and answer questions in a personable manner (Garrido et al., 2010; Myers et al., 2007)","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134621754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Adoption studies on electronic tax-filing system using data from emerging nations are rare. The present paper studies the influence of perceived ease of use, perceived usefulness, and user satisfaction on taxpayers’ behavioral intentions to adopt electronic tax filing services in an emerging economy. For this study, constructs from Theory of Planned Behavior (Ajzen, 1985, 1991), Technology Acceptance Model (Davis, 1989), and Information System Success Model (DeLone & McLean, 1992) are used. In order to test the impact of perceived ease of use, perceived usefulness, and user satisfaction on behavioral intentions to adopt online tax filing system, we develop several hypotheses. The data is collected from 201 respondents who filed taxes using government or private vendor websites. A structural equation modelling scheme using PLS is used to analyse the model. The measurement model not only shows structural validity but also demonstrates adequate predictive and explanatory quality. A strong support for a majority of hypotheses is found.
{"title":"The Influence of Theory of Planned Behavior, Technology Acceptance Model, and Information System Success Model on the Acceptance of Electronic Tax Filing System in an Emerging Economy","authors":"Gaurav Gupta, S. Zaidi, G. Udo, K. Bagchi","doi":"10.4192/1577-8517-V15_6","DOIUrl":"https://doi.org/10.4192/1577-8517-V15_6","url":null,"abstract":"Adoption studies on electronic tax-filing system using data from emerging nations are rare. The present paper studies the influence of perceived ease of use, perceived usefulness, and user satisfaction on taxpayers’ behavioral intentions to adopt electronic tax filing services in an emerging economy. For this study, constructs from Theory of Planned Behavior (Ajzen, 1985, 1991), Technology Acceptance Model (Davis, 1989), and Information System Success Model (DeLone & McLean, 1992) are used. In order to test the impact of perceived ease of use, perceived usefulness, and user satisfaction on behavioral intentions to adopt online tax filing system, we develop several hypotheses. The data is collected from 201 respondents who filed taxes using government or private vendor websites. A structural equation modelling scheme using PLS is used to analyse the model. The measurement model not only shows structural validity but also demonstrates adequate predictive and explanatory quality. A strong support for a majority of hypotheses is found.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"28 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133038436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this paper is to test competing theories from Pinsker�s (2007) new research framework in order to provide a better understanding of XBRL (as the continuous disclosure technology example) adoption intentions of managers who have low knowledge of XBRL, but work for firms who may adopt. A survey methodology was used with experienced business professionals and MBA students. Two of three research propositions were empirically supported. The results indicate that both the technology acceptance model (TAM) and absorptive capacity represent appropriate theories for studying XBRL adoption. However, future related TAM research should be conducted either with a modified �attitude� variable or through eliminating this variable altogether. Results provide an empirical validation of part of Pinsker�s (2007) framework. The findings add to the existing practical and academic literature regarding perceived benefits of XBRL adoption for firms. The difference in significance between TAM variables represents a unique finding in the TAM literature, which suggests XBRL adoption has significantly different aspects than previous information technology adoption research in general. Future research opportunities are explored.
{"title":"An empirical examination of competing theories to explain continuous disclosure technology adoption intentions using XBRL as the example technology","authors":"R. Pinsker","doi":"10.4192/1577-8517-V8_4","DOIUrl":"https://doi.org/10.4192/1577-8517-V8_4","url":null,"abstract":"The purpose of this paper is to test competing theories from Pinsker�s (2007) new\u0000research framework in order to provide a better understanding of XBRL (as the continuous\u0000disclosure technology example) adoption intentions of managers who have low knowledge of\u0000XBRL, but work for firms who may adopt. A survey methodology was used with experienced\u0000business professionals and MBA students. Two of three research propositions were empirically\u0000supported. The results indicate that both the technology acceptance model (TAM) and absorptive\u0000capacity represent appropriate theories for studying XBRL adoption. However, future related\u0000TAM research should be conducted either with a modified �attitude� variable or through\u0000eliminating this variable altogether.\u0000Results provide an empirical validation of part of Pinsker�s (2007) framework. The findings\u0000add to the existing practical and academic literature regarding perceived benefits of XBRL\u0000adoption for firms. The difference in significance between TAM variables represents a unique\u0000finding in the TAM literature, which suggests XBRL adoption has significantly different aspects\u0000than previous information technology adoption research in general. Future research opportunities\u0000are explored.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115526650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Extensible Business Reporting Language (XBRL) is mandated in the United States to make financial information easier to analyze and more useful for investors. When the technology is implemented as intended, it can standardize the information presented in the financial statements. The format is especially beneficial for nonprofessional investors, which represent approximately 41 million investors investing the United States stock exchange. In this study, we conduct an experiment comparing standard and non-standard financial statements, displayed either online or as traditional paper statements. Results suggest that XBRL’s ability to standardize financial information facilitates investment performance for nonprofessionals, offering evidence on the value of standardizing the presentation of financial statements and additional benefits of XBRL technology.
{"title":"Standardizing the Presentation of Financial Data: Does XBRL's Taxonomy Affect the Investment Performance of Nonprofessional Investors?","authors":"Cassy Henderson","doi":"10.4192/1577-8517-V15_5","DOIUrl":"https://doi.org/10.4192/1577-8517-V15_5","url":null,"abstract":"Extensible Business Reporting Language (XBRL) is mandated in the United States to make financial information easier to analyze and more useful for investors. When the technology is implemented as intended, it can standardize the information presented in the financial statements. The format is especially beneficial for nonprofessional investors, which represent approximately 41 million investors investing the United States stock exchange. In this study, we conduct an experiment comparing standard and non-standard financial statements, displayed either online or as traditional paper statements. Results suggest that XBRL’s ability to standardize financial information facilitates investment performance for nonprofessionals, offering evidence on the value of standardizing the presentation of financial statements and additional benefits of XBRL technology.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114593589","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The concept of information is often taken for more or less granted in research about information systems. This paper introduces a model starting with Shannon and Weaver data transmission model and ends with knowledge transfer between individual persons. The model is in fact an enhanced communication model giving a framework for discussing problems in the communication process. A specific feature of the model is the aim for providing design guidelines in designing the communication process. The article ends with identifying a need for develop the model further to incorporate also communication within and between organisations of different kinds.
{"title":"An enhanced communication model","authors":"Per Flensburg","doi":"10.4192/1577-8517-V9_2","DOIUrl":"https://doi.org/10.4192/1577-8517-V9_2","url":null,"abstract":"The concept of information is often taken for more or less granted in research about information systems. This paper introduces a model starting with Shannon and Weaver data transmission model and ends with knowledge transfer between individual persons. The model is in fact an enhanced communication model giving a framework for discussing problems in the communication process. A specific feature of the model is the aim for providing design guidelines in designing the communication process. The article ends with identifying a need for develop the model further to incorporate also communication within and between organisations of different kinds.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117057103","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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