Arion Cheong, H. Duan, Qing Huang, M. Vasarhelyi, C. Zhang
Financial reporting and assurance in their current form are losing relevance to investors in firm valuations. New sources of data, especially exogenous or external data that are generated outside the organizations, have opened doors to new ways of business measurement and information validation. Examples of exogenous data include social media, online searches, social networks, and news media. This paper discusses the state-of-the-art applications of exogenous data in the measurement and assurance of business reporting, ESG, and cybersecurity and provides potential avenues for future research. Furthermore, this paper speculates on the nature of the new paradigm of business measurement and assurance with exogenous data and the difficulties that are emerging.
{"title":"The Rise of Accounting: Making Accounting Information Relevant Again with Exogenous Data","authors":"Arion Cheong, H. Duan, Qing Huang, M. Vasarhelyi, C. Zhang","doi":"10.2308/jeta-10812","DOIUrl":"https://doi.org/10.2308/jeta-10812","url":null,"abstract":"\u0000 Financial reporting and assurance in their current form are losing relevance to investors in firm valuations. New sources of data, especially exogenous or external data that are generated outside the organizations, have opened doors to new ways of business measurement and information validation. Examples of exogenous data include social media, online searches, social networks, and news media. This paper discusses the state-of-the-art applications of exogenous data in the measurement and assurance of business reporting, ESG, and cybersecurity and provides potential avenues for future research. Furthermore, this paper speculates on the nature of the new paradigm of business measurement and assurance with exogenous data and the difficulties that are emerging.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46708262","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}
Digital innovations are disrupting the accounting profession, and this disruption is likely to increase. Artificial Intelligence (AI) applications, blockchain, and decision support technologies are moving beyond the "hype" stage to adoption in the accounting profession. While accountants are gaining a greater understanding of these technologies, there is limited consensus about using these new capabilities in the accounting domain and how they are likely to impact the profession. This study investigates the potential impact of emerging technologies on the accountant's role. A review of six relevant accounting journals was conducted focusing on emerging technologies and published between 2011-2020. The researchers identified 83 articles that met the inclusion criteria. The articles examined are used to understand what the digital future looks like for the accounting profession. The article considers how the accounting profession needs to transform in light of these technologies and how accountants can play an integral role in digital transformation.
{"title":"Digital Futures for Accountants","authors":"Amy J. Igou, D. Power, Sandra Brosnan, C. Heavin","doi":"10.2308/jeta-2020-088","DOIUrl":"https://doi.org/10.2308/jeta-2020-088","url":null,"abstract":"Digital innovations are disrupting the accounting profession, and this disruption is likely to increase. Artificial Intelligence (AI) applications, blockchain, and decision support technologies are moving beyond the \"hype\" stage to adoption in the accounting profession. While accountants are gaining a greater understanding of these technologies, there is limited consensus about using these new capabilities in the accounting domain and how they are likely to impact the profession. This study investigates the potential impact of emerging technologies on the accountant's role. A review of six relevant accounting journals was conducted focusing on emerging technologies and published between 2011-2020. The researchers identified 83 articles that met the inclusion criteria. The articles examined are used to understand what the digital future looks like for the accounting profession. The article considers how the accounting profession needs to transform in light of these technologies and how accountants can play an integral role in digital transformation.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48386872","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}
Kristine Brands, Dr. Mark A. Holtzblatt, Elina Koskentalo
More than a decade ago, the U.S. Securities and Exchange Commission mandated XBRL for corporate statutory financial statement filings for U.S. and foreign filers listed on its public stock exchanges. The European Union (EU) adopted a similar mandate for companies listed on its public stock exchanges, the European Single Electronic Format (ESEF). This regulation requires EU companies to file annual financial reports in digital format using iXBRL. The interactive data format will improve financial reporting by providing transparency. Finland elected to proceed on a voluntary filing basis. Its experience provides valuable early adopter experience with the mandate and insightful information about filer’s lessons learned complying with it. This proposed study is designed to develop an experiential, real world case to introduce students to this regulatory development through the lens of Finland’s experience. This case shows how to integrate emerging technology into the accounting curriculum, complying with the AACSB’s Standard A5.
十多年前，美国证券交易委员会(Securities and Exchange Commission)要求在其公开证券交易所上市的美国和外国公司在提交法定财务报表时使用XBRL。欧盟(EU)对在其公共证券交易所上市的公司采用了类似的指令，即欧洲单一电子格式(ESEF)。该法规要求欧盟公司使用iXBRL以数字格式提交年度财务报告。交互式数据格式将通过提供透明度来改进财务报告。芬兰选择在自愿提交的基础上继续进行。它的经验为早期采用者提供了有价值的授权经验，并提供了有洞察力的信息，说明了在遵守授权过程中获得的经验教训。这项拟议的研究旨在通过芬兰的经验向学生介绍这一监管发展的经验，开发一个经验丰富的现实世界的案例。本案例展示了如何将新兴技术整合到会计课程中，符合AACSB的A5标准。
{"title":"The European Union’s ESEF iXBRL Mandate: Finland’s Experience as an Early Adopter","authors":"Kristine Brands, Dr. Mark A. Holtzblatt, Elina Koskentalo","doi":"10.2308/jeta-2021-016","DOIUrl":"https://doi.org/10.2308/jeta-2021-016","url":null,"abstract":"More than a decade ago, the U.S. Securities and Exchange Commission mandated XBRL for corporate statutory financial statement filings for U.S. and foreign filers listed on its public stock exchanges. The European Union (EU) adopted a similar mandate for companies listed on its public stock exchanges, the European Single Electronic Format (ESEF). This regulation requires EU companies to file annual financial reports in digital format using iXBRL. The interactive data format will improve financial reporting by providing transparency. Finland elected to proceed on a voluntary filing basis. Its experience provides valuable early adopter experience with the mandate and insightful information about filer’s lessons learned complying with it. This proposed study is designed to develop an experiential, real world case to introduce students to this regulatory development through the lens of Finland’s experience. This case shows how to integrate emerging technology into the accounting curriculum, complying with the AACSB’s Standard A5.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48377977","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}
A main objective of AACSB Standard A5 (AACSB 2018) is for accounting students to achieve information technology agility and greater adaptability in this age of rapid change to the profession. To this end, academic research identifies technological agility as a foundational skill required to educate accountants in data analytics. However, prior research indicates a resistance by accountants to adopt new technology. In light of increasing demands for accounting students to develop increased abilities and flexibility with technology and to adopt data analytics techniques, educators need a much better understanding of antecedents to technology resistance. This proposed study asks: Do personality characteristics and situational and organizational conditions influence the technological resistance of accounting students and faculty? Do these influences operate through the status quo bias (SQB) decision framework? Performing this suggested study may lead to insights and suggest educational interventions and curriculum guidance to meet that guidance.
{"title":"Proposing Personality and Social Factors as Antecedents to Technology Resistance in Future Accountants","authors":"Jennifer Riley, K. Church, Pamela J. Schmidt","doi":"10.2308/jeta-2021-019","DOIUrl":"https://doi.org/10.2308/jeta-2021-019","url":null,"abstract":"A main objective of AACSB Standard A5 (AACSB 2018) is for accounting students to achieve information technology agility and greater adaptability in this age of rapid change to the profession. To this end, academic research identifies technological agility as a foundational skill required to educate accountants in data analytics. However, prior research indicates a resistance by accountants to adopt new technology. In light of increasing demands for accounting students to develop increased abilities and flexibility with technology and to adopt data analytics techniques, educators need a much better understanding of antecedents to technology resistance. This proposed study asks: Do personality characteristics and situational and organizational conditions influence the technological resistance of accounting students and faculty? Do these influences operate through the status quo bias (SQB) decision framework? Performing this suggested study may lead to insights and suggest educational interventions and curriculum guidance to meet that guidance.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":"1 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2022-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41375441","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 study of cybersecurity issues plays a fundamental role in accounting information systems (AIS) research. However, as the importance of cybersecurity has continued to grow in other disciplines, such as computer science and management information systems, it has become less clear what is distinct about AIS-based cybersecurity research, what unique insights AIS research has contributed to the study of cybersecurity, and what promising directions for AIS research into cybersecurity remain untapped. In order to answer these questions, we perform a literature review covering 56 articles published in eleven AIS-oriented journals. We find four distinct, yet related, categories of research inquiry: cybersecurity risks and threats, cybersecurity controls, cybersecurity-related assurance, and cybersecurity breaches. In highlighting the key insights uncovered from these four areas, we frame ‘what we know’, as well as ‘what remains to be learned’ by outlining a detailed proposal of future research opportunities for AIS researchers.
{"title":"Cybersecurity Research in Accounting Information Systems: A Review and Framework","authors":"W. Cram, T. Wang, Jonathan Yuan","doi":"10.2308/jeta-2020-081","DOIUrl":"https://doi.org/10.2308/jeta-2020-081","url":null,"abstract":"The study of cybersecurity issues plays a fundamental role in accounting information systems (AIS) research. However, as the importance of cybersecurity has continued to grow in other disciplines, such as computer science and management information systems, it has become less clear what is distinct about AIS-based cybersecurity research, what unique insights AIS research has contributed to the study of cybersecurity, and what promising directions for AIS research into cybersecurity remain untapped. In order to answer these questions, we perform a literature review covering 56 articles published in eleven AIS-oriented journals. We find four distinct, yet related, categories of research inquiry: cybersecurity risks and threats, cybersecurity controls, cybersecurity-related assurance, and cybersecurity breaches. In highlighting the key insights uncovered from these four areas, we frame ‘what we know’, as well as ‘what remains to be learned’ by outlining a detailed proposal of future research opportunities for AIS researchers.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2022-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49317273","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}
This project measured the effectiveness of charts in SEC 10-K filings. Amazon Mechanical Turk and business students participated in the online experiment. The first half of the study asked participants to interpret five charts rarely found in 10-K filings, including combo charts, scatterplots, stacked bars, relative waterfall charts, and absolute waterfall charts. While participants were successful with combo charts, stacked bars, and absolute waterfalls, half were unable to interpret a scatterplot, and only a handful understood relative waterfalls. The second half of the experiment tested the effects of the three most common design flaws found in 10-K charts. Users were influenced by each of the three flaws: line charts using a non-zero vertical axis, bar charts using an unlabeled non-zero vertical axis, and pie charts using a 3-D perspective. Accounting students should be better trained in deceptive chart designs, and companies should improve their 10-K charts.
{"title":"An Evaluation of SEC 10-K Charts","authors":"Nathan Garrett","doi":"10.2308/jeta-2021-030","DOIUrl":"https://doi.org/10.2308/jeta-2021-030","url":null,"abstract":"This project measured the effectiveness of charts in SEC 10-K filings. Amazon Mechanical Turk and business students participated in the online experiment. The first half of the study asked participants to interpret five charts rarely found in 10-K filings, including combo charts, scatterplots, stacked bars, relative waterfall charts, and absolute waterfall charts. While participants were successful with combo charts, stacked bars, and absolute waterfalls, half were unable to interpret a scatterplot, and only a handful understood relative waterfalls. The second half of the experiment tested the effects of the three most common design flaws found in 10-K charts. Users were influenced by each of the three flaws: line charts using a non-zero vertical axis, bar charts using an unlabeled non-zero vertical axis, and pie charts using a 3-D perspective. Accounting students should be better trained in deceptive chart designs, and companies should improve their 10-K charts.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2022-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46020063","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}
Pub Date : 2022-01-07DOI: 10.2308/jeta-19-05-14-26
Deniz Appelbaum, Eric Cohen, Ethan Kinory, S. Smith
Satoshi Nakamoto (2008) published a seminal paper on a promising digital currency application and proposed a distributed ledger technology (DLT) to support it. Shortly thereafter, in 2009, bitcoin and the customized DLT that supports it were established. Although the DLT described by Nakamoto (2008), which packages data into blocks that are then cryptographically chained together (i.e., "block chain", or "blockchain"), possesses features that are desirable for some business applications and/or their auditors, over a dozen years later there is not yet a widescale adoption of blockchain for business operations. This paper explores functionality, data and process integrity, and regulatory concerns as potential explanations for the lag in mainstream business and accounting adoption. We also contextualize some of the concerns that are likely to have delayed blockchain implementation by providing a framework of questions directed at both researchers and practitioners.
{"title":"Impediments to Blockchain Adoption","authors":"Deniz Appelbaum, Eric Cohen, Ethan Kinory, S. Smith","doi":"10.2308/jeta-19-05-14-26","DOIUrl":"https://doi.org/10.2308/jeta-19-05-14-26","url":null,"abstract":"Satoshi Nakamoto (2008) published a seminal paper on a promising digital currency application and proposed a distributed ledger technology (DLT) to support it. Shortly thereafter, in 2009, bitcoin and the customized DLT that supports it were established. Although the DLT described by Nakamoto (2008), which packages data into blocks that are then cryptographically chained together (i.e., \"block chain\", or \"blockchain\"), possesses features that are desirable for some business applications and/or their auditors, over a dozen years later there is not yet a widescale adoption of blockchain for business operations. This paper explores functionality, data and process integrity, and regulatory concerns as potential explanations for the lag in mainstream business and accounting adoption. We also contextualize some of the concerns that are likely to have delayed blockchain implementation by providing a framework of questions directed at both researchers and practitioners.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2022-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44116696","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}
Kimberly Swanson Church, Jennifer Riley, Pamela J. Schmidt
Demand for data analysis skills in the accounting profession is well documented and necessarily informs accounting curriculum and pedagogy. This empirical survey study focuses on small and medium-sized entities (SMEs), finding SMEs continue to use Excel spreadsheets extensively for data analytics tasks. SME cluster research suggests different adoption rates for technology between this segment and large firms. Investigating SME demands for skills and abilities of new job entrants differs from the large organizations that served as the original drivers of analytic skills and technology recommendations. Findings in this study suggest SMEs continue performing their leading accounting tasks using Excel spreadsheets, and lag in adoption of data analytics technology. SMEs are a significant business sector comprising 95-99 percent of firms in the U.S. economy, creating 65 percent of new jobs from 2000-2018 (USSBA 2019), and competing with large firms but with fewer resources. These findings will guide educators in SME markets.
{"title":"Has Excel Become a \"Golden Hammer\": The Paradox of Data Analytics in SME Clusters","authors":"Kimberly Swanson Church, Jennifer Riley, Pamela J. Schmidt","doi":"10.2308/jeta-2020-051","DOIUrl":"https://doi.org/10.2308/jeta-2020-051","url":null,"abstract":"Demand for data analysis skills in the accounting profession is well documented and necessarily informs accounting curriculum and pedagogy. This empirical survey study focuses on small and medium-sized entities (SMEs), finding SMEs continue to use Excel spreadsheets extensively for data analytics tasks. SME cluster research suggests different adoption rates for technology between this segment and large firms. Investigating SME demands for skills and abilities of new job entrants differs from the large organizations that served as the original drivers of analytic skills and technology recommendations. Findings in this study suggest SMEs continue performing their leading accounting tasks using Excel spreadsheets, and lag in adoption of data analytics technology. SMEs are a significant business sector comprising 95-99 percent of firms in the U.S. economy, creating 65 percent of new jobs from 2000-2018 (USSBA 2019), and competing with large firms but with fewer resources. These findings will guide educators in SME markets.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2021-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44487589","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}
In the process of automation implementation, it is critical for management and employees to have skills in understanding, identifying, and documenting the relevant business processes. To equip students with these skills, we employ an authentic business scenario from the Truveil, a toy company. In 2021, Truveil (a pseudonym) had operations in more than 15 countries. In this teaching case, we explain the business process of the company's Singapore office. This case provides students with the opportunity to map a business process before and after automation, understand the challenges the company faced in implementing automation, and apply critical thinking to business process automation.
{"title":"Automation at Truveil: Business Process Understanding and Analysis in RPA Implementation","authors":"Arif Perdana, D. Arisandi","doi":"10.2308/jeta-2021-025","DOIUrl":"https://doi.org/10.2308/jeta-2021-025","url":null,"abstract":"In the process of automation implementation, it is critical for management and employees to have skills in understanding, identifying, and documenting the relevant business processes. To equip students with these skills, we employ an authentic business scenario from the Truveil, a toy company. In 2021, Truveil (a pseudonym) had operations in more than 15 countries. In this teaching case, we explain the business process of the company's Singapore office. This case provides students with the opportunity to map a business process before and after automation, understand the challenges the company faced in implementing automation, and apply critical thinking to business process automation.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2021-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42474213","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}
We use the transaction cost theory, originally proposed by Coase (1937), as a theoretical framework to examine the potential impact of the blockchain technology on accounting and auditing processes in terms of information timeliness, information quality, and auditing costs. Since a blockchain enables recording, tracking, and managing business transactions and assets of firms, it offers natural advantages to accounting and auditing processes, and has the potential to lower various transaction costs. A use case on a supply chain of food products is presented to illustrate how a blockchain can be used to trace the movement of goods and record the related transactions. Subsequently, building on this scenario, we use the transaction cost framework to generate propositions related to accounting and auditing that can be empirically tested in future studies as data become available.
{"title":"Blockchain’s Impact on Accounting and Auditing: A Use Case on Supply Chain Traceability","authors":"Manlu Liu, Ashok Robin, Kean Wu, Jennifer Xu","doi":"10.2308/jeta-2021-002","DOIUrl":"https://doi.org/10.2308/jeta-2021-002","url":null,"abstract":"We use the transaction cost theory, originally proposed by Coase (1937), as a theoretical framework to examine the potential impact of the blockchain technology on accounting and auditing processes in terms of information timeliness, information quality, and auditing costs. Since a blockchain enables recording, tracking, and managing business transactions and assets of firms, it offers natural advantages to accounting and auditing processes, and has the potential to lower various transaction costs. A use case on a supply chain of food products is presented to illustrate how a blockchain can be used to trace the movement of goods and record the related transactions. Subsequently, building on this scenario, we use the transaction cost framework to generate propositions related to accounting and auditing that can be empirically tested in future studies as data become available.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43538589","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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