In this article, we examine labour market polarization dynamics in Türkiye. First, we use highly refined microdata to classify tasks - mainly abstract, routine and manual - to conduct analysis at the occupation-task level. Second, we find evidence for polarization driven by technological...

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...

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...

This assessment of the electronic payment acceptance (EPA) landscape in Eswatini has been produced as part of the Eswatini Financial Sector Technical Assistance Program implemented by the World Bank and funded by the European Union. The Program includes three components—the national payment...

The rapid advancement of quantum computing has sparked a considerable increase in research attention to quantum technologies. These advances span fundamental theoretical inquiries into quantum information and the exploration of diverse applications arising from this evolving quantum computing...

Quantum technology is significantly transforming businesses, organisations, and information systems. It will have a significant impact on accounting and finance, particularly in the context of cybersecurity. It presents both opportunities and risks in maintaining confidentiality and protecting...

Emotion recognition from electroencephalogram (EEG) signals has garnered significant attention owing to its potential applications in affective computing, human-computer interaction, and mental health monitoring. This paper presents a comparative analysis of different machine learning methods...

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...

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...

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...

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...

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...

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,...

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....

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...

This study conducts a bibliometric analysis of the scientific literature on digital, automated, and AI-assisted accounting systems. The data include documents listed in the Web of Science and Scopus databases. The analysis identifies the main authors, countries/territories, sources, and thematic...