Blockchain technology, business data analytics, and artificial intelligence: use in the accounting profession and ideas for inclusion into the accounting curriculum
Published in: Journal of Emerging Technologies in Accounting
May 01, 2020
ABSTRACT Recently, accounting academics have reported increased attention in the accounting profession toward the employment of various technologies. These studies only highlight the exploitation of these technologies in the profession and areas for future research, while missing the need for modernizing the accounting curriculum to meet the industry's technological needs. This paper follows an integrated model for curriculum redesign to reflect blockchain technology, business data analytics, ...
Identity Management System Model in the Internet of Things
Published in: TEM Journal
May 01, 2020
Belkacem Athamena
Zina houhamdi
This paper describes the identity management system (IdMS) by defining system and user requirements. Additionally, it introduces the IdMS concept that approaches the things identity management. Moreover, the paper deeply describes the IdMS features using unified modelling language (UML) diagrams such as class, system, and sequence diagrams to show the main system functionalities. Ultimately, the suggested system is evaluated by comparing it with the existing systems and discussing the fulfilmen...
Managing Asymmetric Information Effects in Decision-Making Productivity-Based Model
Published in: International Journal of Knowledge and Systems Science
Apr 01, 2020
Zina houhamdi
Belkacem Athamena
Ghaleb El Refae
Making the correct decision requires the possession of sufficient information regarding each alternative possible solution. Nevertheless, the investigation of all possible solutions to select the best alternative is complex and expensive. This article addresses the Principal-Agent problem, where the key feature is asymmetric information. Asymmetric information approaches the decision investigations in a business context, where one participant possesses more or better information than the second...
Communicative Public Relations Activities in Emirati National Banks.
Published in: Talent Development & Excellence
Mar 02, 2020
Factors that influenced the adoption of IFRS by Islamic banks in the UAE
Published in: Accounting Research Journal
Feb 21, 2020
Financing Constraints and Investment Efficiency of Canadian Real Estate and Construction Firms: A Stochastic Frontier Analysis
Published in: Working in progress based on Reviewers Comments
Dec 31, 2019
This article investigates the financing constraints and investment efficiency of Canadian real estate and construction firms (RECFs) using a stochastic frontier approach. Our results support the observation that Canadian RECFs have a strong dependence of using both equity financing and debt financing and debt financing is likely to reduce the uncertainty of future financing while equity financing might enlarge the uncertainty. Regional analysis shows that the investment efficiency level o...