國立高雄大學圖資館 |

Impacting society positively through technology in accounting and business processesproceedings of the 5th International Conference of Accounting and Business iCAB, Sun City 2024 /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Impacting society positively through technology in accounting and business processesedited by Tankiso Moloi.
Reminder of title:	proceedings of the 5th International Conference of Accounting and Business iCAB, Sun City 2024 /
remainder title:	iCAB 2024
other author:	Moloi, Tankiso.
corporate name:
Published:	Cham :Springer Nature Switzerland :2025.
Description:	xxii, 1266 p. :ill. (some col.), digital ;24 cm.
Contained By:	Springer Nature eBook
Subject:	Accounting
Online resource:	https://doi.org/10.1007/978-3-031-84885-8
ISBN:	9783031848858$q(electronic bk.)

Impacting society positively through technology in accounting and business processesproceedings of the 5th International Conference of Accounting and Business iCAB, Sun City 2024 /
Impacting society positively through technology in accounting and business processesproceedings of the 5th International Conference of Accounting and Business iCAB, Sun City 2024 /[electronic resource] :iCAB 2024edited by Tankiso Moloi. - Cham :Springer Nature Switzerland :2025. - xxii, 1266 p. :ill. (some col.), digital ;24 cm. - Springer proceedings in business and economics,2198-7254. - Springer proceedings in business and economics..

An expert evaluated nomination process for the board of directors in South Africa's state-owned companies -- Comparative analysis of the proposed South African solar tax incentives with the solar tax incentives in the United States of America and India -- Critical thinking skills in accounting: A bibliometric analysis -- Ownership structure and financial performance of listed deposit money banks in Nigeria -- The impact of hybrid working model on employee performance -- Revitalizing retail: Innovative strategies for boosting employee morale in the age of digital technology -- Principal versus agent: Are universities doing their jobs? -- An evaluation of the challenges faced by the small and medium enterprises (SMEs) in implementing the international financial reporting standards (IFRSs) in emerging markets: Evidence from Ghana -- Impact of money supply and exchange rate on economic growth in Nigeria -- The tone of business model disclosure: An analysis of integrated reports of Johannesburg Securities Exchange (JSE) listed entities -- An in-depth study of the perceived fairness in South Africa's vat system with the introduction of automated assessments -- The impact of an abrupt change caused by Covid-19 on the taxation of expatriates in residence-based tax systems -- Components of corporate strategy implementation to ensure a competitive advantage -- Xero software in accounting education: Enhancing digital acumen and employability -- Factors leading to the failure of Small, Medium and Micro Enterprises in South Africa -- An Investigation of the Zombie Firms on Zimbabwe Stock Exchange in the Fourth Industrial Revolution -- Exploring the role of higher education in fostering entrepreneurship education among undergraduate students in South Africa -- Green accounting reporting and firm value for Southern African agriculture firms -- The environmental impact of industrialization, productive capacity and governance in the East Africa community -- Value relevance of accounting numbers in emerging Sub-Saharan Africa stock markets: comparison between Ghana and Nigeria -- Corporate environmental sustainability reporting and value relevance of listed financial service firms in Nigeria -- Investigating the role of accounting software in granting ease to the accountants within Small and Medium Sized Enterprises in South Africa -- The income tax deductibility of expenditure incurred by stockbrokers in earning exempt incidental dividends -- Financial analysis in the context of the fourth industrial revolution: opportunities and challenges -- Introduction of electronic transaction levy in Ghana: Impact on mobile technology adoption in the banking sector -- Financial planning and financial well-being of informal sector workers in Central Region of Ghana: The moderating and mediating role of financial literacy -- The impact of multilingual tutorials on second year auditing students' participation and engagement -- The role of business ethics in local economic development in South Africa -- Pricing the cost of carbon using net emissions technologies -- Determinants of growth of companies listed on the Johannesburg Securities Exchange -- Moderating role of audit tenure in the relationship between audit fees and financial performance: Evidence from the Nigerian Banking Sector -- Analysis of tax relief measures as a result of the COVID-19 pandemic in South Africa -- A systematic review of material flow cost accounting -- A comparative analysis of wealth taxation in South Africa and France: Assessing the viability and implications for implementing a wealth tax in South Africa -- Addressing jurisdiction to tax challenges in the digital economy: A comparative analysis of Amount A and Article 12B as Solutions for South Africa -- Benefits and challenges of the utilization of automation and artificial intelligence in audit firms in South Africa -- Unveiling the pivotal role of diverse representation in audit committees across the corporate landscape -- Critical considerations to attaining and sustaining clean audit outcomes in the South African public sector: A case of the National School of Government -- The impact of financial inclusion on women entrepreneurship in South Africa -- Is the turnover tax system perceived to be too complex for micro-business owners/managers? An exploratory study -- Impact of artificial intelligence in human resource management: A cross-sectional study of Travel Industry in South Africa -- Analysis of variability in excess portfolio return using Fama and French three-factor model: Evidence from Nairobi Security Exchange in Kenya -- Competitiveness of Kenyan Coffee: The price volatility - production perspective -- The impact of Nigerian's fuel subsidy removal on the sustainable development goals of selected African countries: A cross-country impact assessment -- Expected credit loss provision practices in South Africa: An analysis of the decision usefulness of the forward-looking disclosures -- Artificial intelligence and performance of auditors in the Big Four Audit Firms in Nigeria -- Funding and financing options of smart city exemplars: A model for upcoming smart cities -- Conceptualising performance measurement systems in the energy sector: Systematic literature review -- Managerial ability, audit firm industry specialisation and audit pricing in commercial banks: A mediation analysis -- Assessing Nigeria's fourth industrial revolution policy alignment with sustainable development goals: An in-depth exploration -- Designing research and development tax incentives: Lessons for South Africa -- Auditor independence: Does audit engagement lead partner rotation matter? -- Integrating artificial intelligence, blockchain, and business data analytics into the University of Johannesburg commercial accounting diploma curriculum -- Toward a future-ready accounting education: Opportunities and challenges of integrating artificial intelligence into contemporary accounting curricula -- Going green: The impact of green dynamic capability and development behavior on competitive advantage of Nigerian agro-allied firms -- The nexus between corporate cash holdings and corporate financialisation in listed South African non-financial firms -- Digital trust in banking: Post graduate students perspective -- Risk and challenges in experiential learning in accounting education: The use of Riipen.com for team projects assigned by industry partners -- A case of business strategies for positioning and competitiveness in South Africa -- The impact of emerging technologies on internal audit functions -- Cost implications of fringe benefits on the profitability of SMEs in the Cape Metropole -- Semi-skilled and skilled employment tax incentives: A comparative analysis of South Africa, Australia, and Canada -- A comparative analysis of the South African public sector procurement process with recognised practices -- An assessment of the VAT exemption for education services in South Africa and the treatment in comparative countries -- Data-driven innovation: Leveraging Big Data for business growth - A bibliometric review and meta analysis -- The impact of ERP upgrades on employee productivity: An empirical study in South African higher education institution.

This conference volume discusses the findings of the iCAB 2024 conference that took place in Sun City, South Africa, on June 27-28 2024. The University of Johannesburg hosted the iCAB 2024 conference with the aim to bring together researchers from different Accounting and Business Management fields to share ideas and discuss how new disruptive technological developments are impacting the field of accounting. The conference was sponsored by the Association of International Certified Professional Accountants AICPA & CIMA.

ISBN: 9783031848858$q(electronic bk.)

Standard No.: 10.1007/978-3-031-84885-8doiSubjects--Topical Terms:

217969
Accounting

LC Class. No.: HF5603

Dewey Class. No.: 657

Impacting society positively through technology in accounting and business processesproceedings of the 5th International Conference of Accounting and Business iCAB, Sun City 2024 /
LDR:09005nmm a2200349 a 4500 001 686979
003 DE-He213
005 20250509130238.0
006 m d
007 cr nn 008maaau
008 260309s2025 sz s 0 eng d
020 $a 9783031848858$q(electronic bk.)
020 $a 9783031848841$q(paper)
024 7 $a 10.1007/978-3-031-84885-8 $2 doi
035 $a 978-3-031-84885-8
040 $a GP $c GP
041 0 $a eng
050 4 $a HF5603
072 7 $a KFC $2 bicssc
072 7 $a BUS001000 $2 bisacsh
072 7 $a KFC $2 thema
082 0 4 $a 657 $2 23
090 $a HF5603 $b .I61 2024
111 2 $n (3rd : $d 1998 : $c Amsterdam, Netherlands) $3 194767
245 1 0 $a Impacting society positively through technology in accounting and business processes $h [electronic resource] : $b proceedings of the 5th International Conference of Accounting and Business iCAB, Sun City 2024 / $c edited by Tankiso Moloi.
246 3 $a iCAB 2024
260 $a Cham : $b Springer Nature Switzerland : $b Imprint: Springer, $c 2025.
300 $a xxii, 1266 p. : $b ill. (some col.), digital ; $c 24 cm.
490 1 $a Springer proceedings in business and economics, $x 2198-7254
505 0 $a An expert evaluated nomination process for the board of directors in South Africa's state-owned companies -- Comparative analysis of the proposed South African solar tax incentives with the solar tax incentives in the United States of America and India -- Critical thinking skills in accounting: A bibliometric analysis -- Ownership structure and financial performance of listed deposit money banks in Nigeria -- The impact of hybrid working model on employee performance -- Revitalizing retail: Innovative strategies for boosting employee morale in the age of digital technology -- Principal versus agent: Are universities doing their jobs? -- An evaluation of the challenges faced by the small and medium enterprises (SMEs) in implementing the international financial reporting standards (IFRSs) in emerging markets: Evidence from Ghana -- Impact of money supply and exchange rate on economic growth in Nigeria -- The tone of business model disclosure: An analysis of integrated reports of Johannesburg Securities Exchange (JSE) listed entities -- An in-depth study of the perceived fairness in South Africa's vat system with the introduction of automated assessments -- The impact of an abrupt change caused by Covid-19 on the taxation of expatriates in residence-based tax systems -- Components of corporate strategy implementation to ensure a competitive advantage -- Xero software in accounting education: Enhancing digital acumen and employability -- Factors leading to the failure of Small, Medium and Micro Enterprises in South Africa -- An Investigation of the Zombie Firms on Zimbabwe Stock Exchange in the Fourth Industrial Revolution -- Exploring the role of higher education in fostering entrepreneurship education among undergraduate students in South Africa -- Green accounting reporting and firm value for Southern African agriculture firms -- The environmental impact of industrialization, productive capacity and governance in the East Africa community -- Value relevance of accounting numbers in emerging Sub-Saharan Africa stock markets: comparison between Ghana and Nigeria -- Corporate environmental sustainability reporting and value relevance of listed financial service firms in Nigeria -- Investigating the role of accounting software in granting ease to the accountants within Small and Medium Sized Enterprises in South Africa -- The income tax deductibility of expenditure incurred by stockbrokers in earning exempt incidental dividends -- Financial analysis in the context of the fourth industrial revolution: opportunities and challenges -- Introduction of electronic transaction levy in Ghana: Impact on mobile technology adoption in the banking sector -- Financial planning and financial well-being of informal sector workers in Central Region of Ghana: The moderating and mediating role of financial literacy -- The impact of multilingual tutorials on second year auditing students' participation and engagement -- The role of business ethics in local economic development in South Africa -- Pricing the cost of carbon using net emissions technologies -- Determinants of growth of companies listed on the Johannesburg Securities Exchange -- Moderating role of audit tenure in the relationship between audit fees and financial performance: Evidence from the Nigerian Banking Sector -- Analysis of tax relief measures as a result of the COVID-19 pandemic in South Africa -- A systematic review of material flow cost accounting -- A comparative analysis of wealth taxation in South Africa and France: Assessing the viability and implications for implementing a wealth tax in South Africa -- Addressing jurisdiction to tax challenges in the digital economy: A comparative analysis of Amount A and Article 12B as Solutions for South Africa -- Benefits and challenges of the utilization of automation and artificial intelligence in audit firms in South Africa -- Unveiling the pivotal role of diverse representation in audit committees across the corporate landscape -- Critical considerations to attaining and sustaining clean audit outcomes in the South African public sector: A case of the National School of Government -- The impact of financial inclusion on women entrepreneurship in South Africa -- Is the turnover tax system perceived to be too complex for micro-business owners/managers? An exploratory study -- Impact of artificial intelligence in human resource management: A cross-sectional study of Travel Industry in South Africa -- Analysis of variability in excess portfolio return using Fama and French three-factor model: Evidence from Nairobi Security Exchange in Kenya -- Competitiveness of Kenyan Coffee: The price volatility - production perspective -- The impact of Nigerian's fuel subsidy removal on the sustainable development goals of selected African countries: A cross-country impact assessment -- Expected credit loss provision practices in South Africa: An analysis of the decision usefulness of the forward-looking disclosures -- Artificial intelligence and performance of auditors in the Big Four Audit Firms in Nigeria -- Funding and financing options of smart city exemplars: A model for upcoming smart cities -- Conceptualising performance measurement systems in the energy sector: Systematic literature review -- Managerial ability, audit firm industry specialisation and audit pricing in commercial banks: A mediation analysis -- Assessing Nigeria's fourth industrial revolution policy alignment with sustainable development goals: An in-depth exploration -- Designing research and development tax incentives: Lessons for South Africa -- Auditor independence: Does audit engagement lead partner rotation matter? -- Integrating artificial intelligence, blockchain, and business data analytics into the University of Johannesburg commercial accounting diploma curriculum -- Toward a future-ready accounting education: Opportunities and challenges of integrating artificial intelligence into contemporary accounting curricula -- Going green: The impact of green dynamic capability and development behavior on competitive advantage of Nigerian agro-allied firms -- The nexus between corporate cash holdings and corporate financialisation in listed South African non-financial firms -- Digital trust in banking: Post graduate students perspective -- Risk and challenges in experiential learning in accounting education: The use of Riipen.com for team projects assigned by industry partners -- A case of business strategies for positioning and competitiveness in South Africa -- The impact of emerging technologies on internal audit functions -- Cost implications of fringe benefits on the profitability of SMEs in the Cape Metropole -- Semi-skilled and skilled employment tax incentives: A comparative analysis of South Africa, Australia, and Canada -- A comparative analysis of the South African public sector procurement process with recognised practices -- An assessment of the VAT exemption for education services in South Africa and the treatment in comparative countries -- Data-driven innovation: Leveraging Big Data for business growth - A bibliometric review and meta analysis -- The impact of ERP upgrades on employee productivity: An empirical study in South African higher education institution.
520 $a This conference volume discusses the findings of the iCAB 2024 conference that took place in Sun City, South Africa, on June 27-28 2024. The University of Johannesburg hosted the iCAB 2024 conference with the aim to bring together researchers from different Accounting and Business Management fields to share ideas and discuss how new disruptive technological developments are impacting the field of accounting. The conference was sponsored by the Association of International Certified Professional Accountants AICPA & CIMA.
650 0 $a Accounting $3 217969
650 0 $a Business $3 213732
650 1 4 $a Accounting. $3 200440
650 2 4 $a Financial Technology and Innovation. $3 918801
650 2 4 $a Business Information Systems. $3 274346
650 2 4 $a Corporate Finance. $2 swd $3 406349
650 2 4 $a Corporate Governance. $2 swd $3 477867
650 2 4 $a Business Ethics. $3 731091
700 1 $a Moloi, Tankiso. $3 897445
710 2 $a SpringerLink (Online service) $3 273601
773 0 $t Springer Nature eBook
830 0 $a Springer proceedings in business and economics. $3 678321
856 4 0 $u https://doi.org/10.1007/978-3-031-84885-8
950 $a Business and Management (SpringerNature-41169)