Digital Technology and Changing Roles in Managerial and Financial Accounting

Allam Hamdan is Dean and Full Professor of Accounting at the College of Business and Finance, Ahlia University, Bahrain. His work covers financial and economic issues concerning the Arab world and university educational related universities such as educational governance, investment in education and its relationship with economic growth. Bahaaeddin Alareeni is Assistant Professor of Accounting and Auditing at Middle East Technical University, Turkey. With over 10 years practical experience in the accounting profession, he has more than 50 publications in highly ranked journals, books, and ‎international conference ‎proceedings including chairing the International Conference of Business and Technology. Reem Khamis is Assistant Professor of Finance, University College of Bahrain. She was awarded an MBA degree in Finance from Ahlia University, Bahrain in 2013 and her major research area is in corporate governance, board of directors and ownership structure.

Part I. Tech-Managerial, FinTech and Financial Innovation

Chapter 1. Utilizing Big Data Analytics Lifecycle for Early Detection of Suspicious Financial Operations: A Proposed Model for Money Laundering Detection; Mohammed Elastal, Mohammad H Allaymoun, and Tasnim Khaled Elbastawisy

Chapter 2. The behavioral Intention of Fintech Usage: Applying Theory of Planned Behavior (TPB) in Jordan; Mohammad Ali Al-Afeef, Ayman Abdalmajeed Alsmadi, and Najed Alrawashdeh

Chapter 3. The Role of Artificial Intelligence in Stock Forecasting in Indonesian Stock Exchange Firm; Ariq Idris Annaufal, April Lia Dina Mariyana, and Ratna Roostika

Chapter 4. The Factoring 2.0 In The Era Of The Fintech Revolution Context; Wissem Ajili Ben Youssef and Nadia Mansour

Chapter 5. Investigating the role of business model innovation in the relationship between digitalization and firm performance; Imen Belhaj Ammar and Khaled Tamzini

Chapter 6. User’s Continuance Intention towards Banker’s chatbot service – A technology acceptance using SUS and TTF model; C. Nagadeepa, Pushpa A, Jaheer Mukthar K.P, Roger Rurush-Asencio, Jose Sifuentes-Stratti, and Jose Rodriguez-Kong

Chapter 7. The Value of Information and Communication Technology in Human Resource Management; Arti Singh, Raja Kamal Ch, and Sanjeev Chauhan

Chapter 8. The impact of green innovation on the financial performance of companies: context of MENA countries; Naziha Kasraoui, Kais Ben-Ahmed, Amira Feidi, and Mohamed Aymen Ben Moussa

Part II. Digitalization of Banking Services and the Role of Managerial Accounting, Accountability, and Transparency

Chapter 9. Service Digitalization Dimensions and Banks Competitiveness: An Institutional-Focused PLS-SEM Approach; AlaEldin Awawdeh, Ahmad Al-Hiyari, and Abdussalaam Iyanda Ismail

Chapter 10. Use of Chatbots and its role in Enhancing Customer Experience: A ‎Study of the Banking Industry; Mohammed Salem

Chapter 11. Factors Influencing the Mobile Banking Usage: Mediating role of Perceived Usefulness; Nabil Hussein Al-Fahim, Ali Ahmed Ateeq, Zahida Abro, Marwan Milhem, Mohammed Alzoraiki, and Tamer M. Alkadash

Chapter 12. Business Strategy and Earnings Management: Financial vs Non-Financial Firms; Taqwa Al Mawaali, Omar Nasser Khamis Al Hashar, Noof Al Alawi, Tamanna Dalwai, Syeeda Shafiya Mohammadi, and Maroua Ben Maaouia

Chapter 13. Impact of Financial Technology on Future of Banking in Bahrain: An Opportunities and Challenges; Shafeeq Ahmed Ali, Mujeeb Saif Mohsen Al-Absy, Ahmad Yahia Mustafa Al Astal, and Ahmad Mohammad Obeid Gharaibeh

Chapter 14. The Management of Electronic Customer Relationships Through Applying 5IS Model On the Mental Image of Umniah Mobile Network Operator Company’s Customers in Amman City; Khaled Tawfiq Al-Assaf  

Chapter 15. Financial Statements and Financial Reporting - A Narrative Embedded in ‎Numbers, a Two Prong Philosophy - Grameen Bank & Islami Bank Bangladesh ‎Limited (IBBL); Hafizur Rahman‎

Chapter 16. A Study on Behavioural Finance Investment Decisions of Investors in Bangalore; Chandrakala M and Raja Kamal Ch

Part III. Digital technologies, Stakeholder Engagement, and Sustainable Reporting Practices

Chapter 17. Firm Size, Firm Performance, and Environmental Information Disclosure Quality: Evidence from Listed A-shares Companies in China's Shanghai and Shenzhen Stock Exchanges; Xiaobin Luo, Junainah Jaidi, and Debbra Toria Nipo

Chapter 18. The Extent of Accounting Graduates' Abilities (AGAs) in Jordan to Use Modern Information Technology Systems (MITSs) to Make Optimal Financial Decisions (OFDs); Thaer Faisal Abdelrahim Qushtom and Sami Sobhi Saleem Waked

Chapter 19. Ensuring Competitive Advantages of the Banking Sector of Ukraine in the Context of Global Digital Transformation; Anna Slobodianyk, Anna Maryna, Halyna Kosovets, Liudmyla Tsiukalo, and George Abuselidze

Chapter 20. Culture and business performance of microenterprises in the Ancash Region – Peru; Nilda Barrutia-Montoya, Elia Ramirez-Asis, Jaheer Mukthar K.P, Mercedes Huerta-Soto, Robert Concepción-Lázaro, and Juan Villanueva-Calderón

Chapter 21. Customer satisfaction of small finance banks in India; Vipulkumar N.M., Cherian Thomas, and Ibha Rani

Chapter 22. How to Manage Value Creation, Value Delivery and Val-ue Capture in Software Development Projects: Lessons from an ERP Software Company; Galuh Candya Callista, Anjar Priyono , and Dwi Asih Anggetha

Chapter 23. The Empirical of Analysis of the Macroeconomics Variable and Financial Performance in China; Han Yue, Nurhaiza Binti Nordin, and Nurnaddia Nordin

Chapter 24. Board of Directors' Characteristics and Environmental Disclosure; Mujeeb Saif Mohsen Al-Absy

Part IV. Sustainability, Big Data and Financial Management

Chapter 25. Technologies in Sustainable Supply Chain: Insights from a Systematic Literature Review; Nitha Mary Siju and Avinash Shivdas

Chapter 26. Detecting and Preventing Fraud in Financial Transactions: A Case Study on Big Data Analysis at Kareem Exchange Company; Shafeeq Ahmed Ali, Mohammad H Allaymoun, Ahmad Yahia Mustafa Al Astal, and Rehab Saleh

Chapter 27. Financial Health Analysis of Selected Public and Private Sector Banks in India- An Altman Z-Score Approach; Ibha Rani

Chapter 28. Impact of Remuneration Committee's Characteristics on Firm Performance; Mujeeb Saif Mohsen Al-Absy and Husain Isa Merza

Chapter 29. The Impact of Artificial Intelligence on Small and Medium Enterprises in Yogyakarta; April Lia Dina Mariyana, Ariq Idris Annaufal, and Ratna Roostika

Chapter 30. Strengthening Work Engagement through Digital Human Resources Management; Fereshti Nurdiana Dihan, Alldila Nadhira Ayu Setyaning, and Ferdyan Ilhaam Saputro

Chapter 31. Orchestrating Participants of Ecosystem with the Use of Digital Technologies: Analysis in the Hospitality Industry; Dwi Asih Anggetha, Suhartini, Anjar Priyono, and Galuh Candya Callista

Chapter 32. A review of Internet of Things (IoT) Smart Office Data Security Threats; Elizabeth Frieda Ndamono Shipena and Attlee M. Gamundani