The rapid rise of Artificial Intelligence (AI) brings forth an array of challenges and concerns that might hinder adoption and prevent the seizing of innovation opportunities. Coupled with the low success rate of digitalisation projects, the urgency for a structured approach to AI-driven...

This study explores how French firms use artificial intelligence, leveraging a uniquely detailed and representative dataset with information on the use of specific AI technologies and how AI systems are deployed across different business functions within firms, in 2020 and 2022. The use of AI is...

This study aims to investigate the key factors influencing the adoption of financial technology among digital immigrants and natives by extending the diffusion of innovation theory. A convenience sampling technique was employed to collect data from 160 digital immigrants and 193 digital natives,...

Leib et al. (2024) examine how artificial intelligence (AI) generated advice affects dishonesty compared to equivalent human advice in a laboratory experiment. In their preferred empirical specification, the authors report that dishonesty-promoting advice increases dishonest behavior by...

This study delves into the impact of open innovation on the performance of e-commerce, with moderation by accounting information systems (AIS) and artificial intelligence (AI). Data were gathered through a survey with 29 scale items adapted from established measures to assess seven crucial...

In an era inundated with vast amounts of information, the imperative for efficient news classification is paramount. This research explores the sophisticated integration of neural networks and convolutional neural networks (CNN) with Generative Pre-trained Transformers (GPT) to enhance the...

We examine the implications of robots and artificial intelligence (AI) for employment and productivity, using a rich firm-level database from the Survey of Business Activities provided by Statistics Korea. While previous studies have explored the effects of robots and AI separately, we...

In the digital age, banks must urgently transform their traditional lending processes. This necessity is intensified by the growing competition from digital providers and customers' increasing expectations for efficiency and speed in financial services. Particularly in the business banking...

Quantum computers may in the future break today's widely used encryption. This paper provides a framework to support the financial system in the transition to quantum-safe cryptographic infrastructures. It emphasises the need to start the transition today – with broad awareness and...

Generative AI (GenAI) and Large Language Models (LLMs) are moving into domains once seen as uniquely human—reasoning, synthesis, abstraction, and rhetoric. Addressed to labor economists and informed readers, this paper clarifies what is truly new about LLMs, what is not, and why it matters....

Despite the recognized importance of digital transformation, there remains a research gap regarding the specific mechanisms through which digital leadership enables organizations to translate digital strategies into sustainable outcomes. This study addresses this gap by examining the role of...

We provide experimental evidence on how employers adjust expectations to automation risk in high-skill, white-collar work. Using a randomized information intervention among tax advisors in Germany, we show that firms systematically underestimate automatability. Information provision raises risk...

We provide experimental evidence on how employers adjust expectations to automation risk in high-skill, white-collar work. Using a randomized information intervention among tax advisors in Germany, we show that firms systematically underestimate automatability. Information provision raises risk...

The development of ITC technologies, the emergence of novel digital business models, the growing imperative for cybersecurity assurance and the phenomenon of digital disruption caused by unexpected crises force companies to rethink and redefine their strategies. Nevertheless, empirical evidence...

Funding agencies play a pivotal role in bolstering research endeavors by allocating financial resources for data collection and analysis. However, the lack of detailed information regarding the methods employed for data gathering and analysis can obstruct the replication and utilization of the...

Prototyping is an important part of any development activity since it supports communication and knowledge creation among the members of the developing organization. Although prototyping is well established in the development of physical products, less is known about its use and effect on...

Microelectronics can be defined as "electronic devices manufactured using semiconducting materials". A chip is a "set of miniaturised electronic circuits composed of active discrete devices (transistors, diodes), passive devices (capacitors, resistors) and the interconnections between them,...

This study supports the European Commission in reporting on the implementation of the Digital Decade policy programme (DDPP), by assessing the EU's digital performance in the international context. The study benchmarks the EU against seven non-EU countries identified as digitalisation global...

The thematic scope of the study covers EU digital performance relative to the benchmark countries, with the analysis being framed according to the four cardinal points of the Digital Decade: (1) digital skills; (2) digital infrastructure; (3) the digital transformation of businesses; and (4)...

This study investigates the impact of security, reliability, and assurance characteristics of electronic payment service systems on the effectiveness of accounting information systems (AIS) in Jordanian governmental institutions. Additionally, it examines the moderated effect of perceived...

The main goal of this research is to explore the relationship between digitalized accounting information system (DAIS) and servitization (SERV). Alternatively, it aims to delve into the mediating role of sustainable innovation ecosystem (SIE) in the interlink between DAIS and SERV. More...