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Academic year: 2023

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The SWOT analysis shows that the company's leadership position in the international retail market is based on Walmart's strengths and competitive advantages. According to Walmart, the SWOT analysis provides insight into the internal and external factors that are important in Walmart's strategy development in the retail market.


Digital technologies in the form of big data and artificial intelligence (AI) are expanding the organization's data ecosystem forcing the accountant to develop their digital technology skills and forge links with the data scientist, the current custodian of these growing data streams. Meanwhile, a rapidly growing sustainability agenda is broadening the organization's biophysical landscape leading to even more data flows and creating the need for management accounting and control systems that will help organizations act in an environmentally sustainable and socially responsible manner.

The road to a sociological research agenda

The work of auditors will undergo major changes in the future as a result of technological progress. The next two sections examine the changing role of accounting in this complex and evolving business environment as it transforms in the wake of data and AI.

Big data

And indeed, several scholars have suggested how big data should be successfully integrated into accounting and control systems [32, 36], decision-making processes [39, 40]; operational and strategic planning [41, 42] and management control [32]. A consistent feature of the management accounting and big data literature is the prevalence of largely prescriptive claims suggesting how big data should improve accounting processes and information and what role the accountant should play in facilitating this.

Artificial Intelligence

Accountants themselves can play a key role in implementing and operating digital technologies in increasingly complex organizational environments. The role of the accountant will indeed undergo major changes in the next ten years in line with the wider digital transformation of society.

Accounting and sustainability

Understanding these phenomena in a social context will allow us to understand why accounting is evolving in response to AI in the way it is and how things can be done differently. The extent to which they do this will depend on the organisation's core values, business strategy, external stakeholders and regulatory environment, but it is important to recognize that companies do not need to be 'in the business of sustainability' to ensure that sustainability objectives are integrated into their management accounting systems.

Conclusions: future directions for management accounting research It is clear that the continued development of accounting will be subject to

On the convergence of management accounting and financial accounting - the role of information technology in accounting change. In this context, the future functions of accounting and finance will be performed based on algorithms [5, 11].

The impacts of blockchain on accounting and finance functions Blockchain is a creative response to replace a trusted intermediary position

The strategic role of CFOs

One of the priorities of the CFO, who plays a strategic role in the corporate structure, is to create the fundamental building blocks of a strong, stable and reliable financial functioning for a company [22]. Each of these are practices that reinforce the strategic role of the CFO and shape his agenda [4, 8].

The restructuring process of accounting and finance functions

Using blockchain, it increases the quality of registration and reduces costs by ensuring the reliability and consistency of the data for all entities related to finance. This is the guide for the entire board and the company's stakeholders under the strategic leadership of the CFOs.

Blockchain algorithm samples in the field of accounting, finance, and auditing

Data and methodology

In this study, bibliometric method is used for conducting the survey on blockchain algorithms in the field of accounting, finance and auditing. In this respect, after applying the basic steps in Figure 2, the mapping is formed by VOSviewer shown in Figure 3.

Discussion on the bibliometric findings

This means that it can be argued that the perspective of the "accounting profession" has changed with "fintech" in the financial sector. Developments closely related to accounting and finance are discussed in the literature, particularly in relation to these keywords.

Concluding remarks

This situation suggests that in the future China, the US and the UK will be the countries that produce technology and determine innovation policy.

List of Top 10 Journals

Literature review and hypothesis development

Bitcoin is the first implementation of the concept of cryptocurrency, which was first described by Wei Dai in 1998. Their findings represent a first step towards a better diagnosis of the risk of critical transition in the price and/or volume of cryptocurrencies. 23] found that a particularly significant result is that the measures applied for the detection of cross-correlations between the dynamics of the BTC/ETH and EUR/USD exchange rates do not show any noticeable relationships.


Research Results

Paired sample test results between bitcoin and other investment instruments show a significant level of less than 0.01. Ha1: There is a difference between bitcoin and exchange rate returns (accepted at 0.01 significance level). Based on the results of the analysis of variance, the one-factor test shows that there is a difference between the average returns of all investment instruments.

Table 5 shows analysis of variance single factor for each investment instruments.
Table 5 shows analysis of variance single factor for each investment instruments.


Analysis of bitcoin stock market indices using comparative study of two models SV with MCMC. The Challenge of Cryptocurrency in the Era of the Digital Revolution: A Systematic Literature Review. Bitcoin's speculative nature has made it a lucrative investment opportunity for risk takers as well as a threat to financial market stability and innovation due to the high volatility of its ever-changing price.

Market regulations for Bitcoin 1 Security versus currency

  • Bitcoin use cases
  • Bitcoin policies and regulations

Rather, reasonable expectation of profits comes from the capital appreciation that results from investment in the business. Operational risk: how will manipulation in the digital asset prices in the financial market affect its trading. Recognizing the need to adapt to flexibility in financial market innovations, the Securities and Exchange Commission (SEC) has worked diligently to protect investors' rights as well as promote innovation in the financial market by allowing it to evolve exponentially while simultaneously expanding the SEC's federal rules and regulations to include digital assets.

Challenges facing Bitcoin 1 Bitcoin substitution

  • Bitcoin cross border financing
  • Bitcoin cyber risk and security
  • Bitcoin other challenges

For example, lawmakers in Wyoming supported the start of special purpose custodians to handle digital assets. Litecoin is another cryptocurrency that is four times faster than bitcoin and offers four times the amount of bitcoin supply (i.e. the total supply of bitcoin is 21 million while Litecoin's supply is 84 million). Lack of regulatory clarity of such important issues hinders the development of digital assets and blockchain technology.

The economic effect of Bitcoin halving events on capital markets An interesting question on whether bitcoin came up with net economic benefits

2nd_E is an indicator variable for the second halving event that occurred on July 9, 2016, zero otherwise. d by the difference in Cardano prices on day t and day t-1.ΔLINK is the difference in ChainLink coin returns, measured by the difference in ChainLink prices on day t and day t-1. ΔETH is the change in Ethereum currency returns, measured by the difference in Ethereum prices on day t and day t-1.DLTC is the change in return prices on day t-1.ΔLTC on day 1.ΔXLM is the change in Stellar Lumens returns, measured by the difference in Stellar Lumens prices on day t and day t-1. ΔUSDT is the difference in Tether coin returns, measured by the difference in Tether prices on day t and day t-1. ΔXRP is t the difference in returns measured in Ripple prices as Ripple token t (1 XRP on day t). I also ran an OLS regression regressing stock returns (R) on halving events, change in bitcoin, change in altcoins, and industry categorization to better understand the nature of the economic effect of halving events on stock returns. With so much uncertainty at stake, it's hard to make a prediction that bitcoin is the future of money.

Literature review

  • Accounting teaching and learning in higher education
  • Student learning skills and teacher teaching strategies -

Bui and Porter [47] refer to the fact that students in accounting education lack the desired skills. These authors discovered four factors that demonstrate resistance to the implementation of new technologies in accounting education. Student feedback is a crucial aspect of the success of the teaching-learning process, whether in the field of accounting or any other field.


  • Final output (N = 398 articles) .1 Number of publications by year
  • Top 20

The quality of accounting research is influenced by the rankings of accounting journals. According to the change in the regulation of publications in Spanish universities, these authors are The ranking of journals in which scientific articles are published is considered the main measure of academic performance in the field of accounting.

Study background and literature review

They found differences in the perceived importance of these skills between students enrolled in accounting education and those enrolled in other disciplines. Although there appears to be considerable resistance to change in accounting education, the above studies and reports have had a positive impact on the development of accounting education in the Chinese context. Thus, it seems that the reform of accounting education in China is not only necessary, but indispensable.

Methodological approach

Professional accountants’ perceptions

  • Perceptions about the needs
  • Comparative study

The mean scores for the two groups of respondents on the less important knowledge items varied considerably. In terms of the three most in-demand professional skills, CPAs and CPA students are consistent in identifying the third most important skill, a foreign language. At the aggregate level, analytical/critical thinking is one of the three most important professional skills.


It is clear that higher education institutions in the current state have no choice but to change their methods. Changes in accounting education in the United States: the impact of the accounting education change commission. Professional skills in the accounting professional profile: The Chartered Institute of Management Accountants (CIMA) employer's view.

Hình ảnh

Table 1 shows the operational variables used in this study include investment  instruments, namely bitcoin, exchange rates, gold and stock.
Table 5 shows analysis of variance single factor for each investment instruments.
Table 6 shows analysis of variance to test hypothesis 4 whether there is signifi- signifi-cant level of the return

Tài liệu tham khảo

Tài liệu liên quan

On the institutional level, quality-oriented reform requires a shift from lack of assessment or examination-dominated assessment toward assessment for evidence-based planning