Sustainable innovation reporting and emerging technologies: promoting accountability through artificial intelligence, blockchain, and the internet of things
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Leeds
Emerald Publishing
2024
|
| Ausgabe: | First edition |
| Schriftenreihe: | Emerald studies in sustainable innovation management
|
| Schlagworte: | |
| Online-Zugang: | DE-863 DE-862 DE-2070s DE-945 DE-29 URL des Erstveröffentlichers |
| Beschreibung: | 1 Online-Ressource (xiii, 127 Seiten) |
| ISBN: | 9781837977390 9781837977413 |
| DOI: | 10.1108/9781837977390 |
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Datensatz im Suchindex
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| author | Maione, Gennaro |
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| contents | Cover -- Sustainable Innovation Reporting and Emerging Technologies -- EMERALD STUDIES IN SUSTAINABLE INNOVATION MANAGEMENT -- Sustainable Innovation Reporting and Emerging Technologies: Promoting Accountability Through Artificial Intelligence, Blockchain, and the Internet of Things -- Copyright Page -- Dedication -- Contents -- About the Author -- Preface -- 1. Conceptualizing Sustainable Innovation Reporting in the Age of Technological Advancements -- 1.1 The Foundations of Sustainable Innovation Reporting -- 1.1.1 Key Principles and Values of Sustainable Innovation Reporting -- 1.2 Emerging Technologies in Accounting Scholarship: AI, Blockchain, and the IoT -- 1.3 The Accountability-Innovation Gap -- 1.3.1 The Relationship Between Accountability and Innovation -- 1.3.1.1 The Interdependence of Accountability and Innovation -- 1.3.1.2 The Balance Between Traditional Accounting Principles and Innovative Approaches -- 1.3.1.3 The Tension Between Risk-Taking and Accountability -- 1.3.1.4 The Impact of Stakeholder Expectations on the Accountability-Innovation Nexus -- 1.3.2 Challenges and Opportunities in Balancing Accountability and Innovation -- 1.3.2.1 The Paradox of Control and Flexibility -- 1.3.2.2 The Resistance to Change and Organizational Inertia -- 2. Ethical Imperatives for Sustainable Innovation Reporting -- 2.1 The Historical Evolution of Ethics in Accounting -- 2.1.1 Professional Codes of Conduct, Guidelines, and Ethical Behavior Among Accounting Professionals -- 2.1.2 Ethical Implications of Decision-Making in Accounting, Financial Reporting, and Auditing -- 2.1.2.1 Consequences of Unethical Accounting Practices on Stakeholders and Society -- 2.1.3 Corporate Governance and Ethical Accounting Practices -- 2.1.4 Culture of Ethical Accountability -- 2.1.4.1 Accounting Education, Professional Development, and Ethical Values 2.2 The Power of Transparency in Financial Reporting, Auditing, and Accountability -- 2.3 Lack of Trust and Credibility in the Accounting Profession -- 3. Convergence of Artificial Intelligence and Sustainable Innovation Reporting -- 3.1 Artificial Intelligence (AI) in Accounting Research -- 3.1.1 AI and Its Accounting Applications -- 3.1.2 AI and the Development of New Accounting Models -- 3.2 The Transformative Power of AI in Sustainable Innovation Reporting -- 3.2.1 AI-Enabled Data Collection and Processing in Sustainability Reporting -- 3.2.2 AI, Sustainability Metrics, and Indicators -- 3.2.3 AI and Stakeholder Engagement in Sustainability Reporting -- 3.3 Professional Bodies and Regulators and Ethical AI-Driven Accounting Practices -- 3.3.1 Regulatory Oversight and Enforcement in AI-Driven Accounting -- 3.4 Case Study: Unilever and AI-Driven Sustainable Innovation Reporting -- 3.4.1 Research Design -- 3.4.2 Findings and Discussion -- 3.4.2.1 Automation of Data Collection and Processing -- 3.4.2.2 Advanced Analytics and Predictive Modeling -- 3.4.2.3 Enhanced Reporting and Disclosure -- 3.4.2.4 Stakeholder Engagement and Communication -- 3.4.3 Best Practices and Future Developments -- 3.4.3.1 Leveraging AI for Continuous Improvement -- 3.4.3.2 Collaborative Approach to Sustainable Innovation Reporting -- 3.4.3.3 Emphasis on Transparency and Accountability -- 4. Blockchain Technology and the Quest for Decentralized Accountability -- 4.1 Underpinnings of Blockchain Technology in the Accounting Domain -- 4.1.1 Key Features of Blockchain in Accounting -- 4.1.1.1 Decentralization, Distributed Ledger Systems, Security, and Cryptography -- 4.1.1.2 Consensus Mechanisms and Trust in Blockchain-Based Accounting Systems -- 4.2 Decentralized Accountability in Sustainable Innovation Reporting -- 4.3 Blockchain as a Catalyst for Trust and Transparency 4.3.1 Challenges and Limitations of Blockchain in Promoting Trust and Transparency -- 4.4 Case Study: De Beers Group and the Tracr Blockchain Platform -- 4.4.1 Research Design -- 4.4.2 Findings and Discussion -- 4.4.2.1 The Tracr Blockchain Platform -- 4.4.2.2 The Impact of Tracr on the Diamond Industry -- 4.4.2.3 Decentralized Accountability in Diamond Sourcing and Sustainability -- 4.4.3 Best Practices and Future Developments -- 4.4.3.1 Prospects for Blockchain in the Diamond Industry -- 5. The Internet of Things and Its Impact on Sustainable Innovation Reporting -- 5.1 The Inquiry Into the Internet of Things (IoT) in Accounting -- 5.2 The Revolutionary Potential of the IoT in Sustainable Innovation Reporting -- 5.2.1 IoT-Driven Innovations in Sustainable Innovation Reporting -- 5.2.2 Issues and Limitations of the IoT in Sustainable Innovation Reporting -- 5.2.3 Standardization and Interoperability Challenges -- 5.3 Social Perspectives of the IoT in Accounting Practices -- 5.3.1 Impact on Workforce and Skill Requirements -- 5.3.2 Influence on Interpersonal Relationships and Collaboration -- 5.3.3 Transition for the Accounting Workforce and Culture of Collaboration and Adaptability -- 5.3.4 Digital Inclusion and Access -- 5.4 Case Study: Bosch and the IoT for Sustainable Innovation Reporting -- 5.4.1 Research Design -- 5.4.2 Findings and Discussion -- 5.4.2.1 Bosch's Networked Production System -- 5.4.2.2 IoT and Bosch's Sustainable Innovation Reporting -- 5.4.2.3 The Social Impact of Bosch's IoT Practices -- 5.4.2.4 Standardization and Interoperability Issues -- 5.4.3 Best Practices and Future Developments -- Conclusion -- References |
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| series2 | Emerald studies in sustainable innovation management |
| spellingShingle | Maione, Gennaro Sustainable innovation reporting and emerging technologies promoting accountability through artificial intelligence, blockchain, and the internet of things Cover -- Sustainable Innovation Reporting and Emerging Technologies -- EMERALD STUDIES IN SUSTAINABLE INNOVATION MANAGEMENT -- Sustainable Innovation Reporting and Emerging Technologies: Promoting Accountability Through Artificial Intelligence, Blockchain, and the Internet of Things -- Copyright Page -- Dedication -- Contents -- About the Author -- Preface -- 1. Conceptualizing Sustainable Innovation Reporting in the Age of Technological Advancements -- 1.1 The Foundations of Sustainable Innovation Reporting -- 1.1.1 Key Principles and Values of Sustainable Innovation Reporting -- 1.2 Emerging Technologies in Accounting Scholarship: AI, Blockchain, and the IoT -- 1.3 The Accountability-Innovation Gap -- 1.3.1 The Relationship Between Accountability and Innovation -- 1.3.1.1 The Interdependence of Accountability and Innovation -- 1.3.1.2 The Balance Between Traditional Accounting Principles and Innovative Approaches -- 1.3.1.3 The Tension Between Risk-Taking and Accountability -- 1.3.1.4 The Impact of Stakeholder Expectations on the Accountability-Innovation Nexus -- 1.3.2 Challenges and Opportunities in Balancing Accountability and Innovation -- 1.3.2.1 The Paradox of Control and Flexibility -- 1.3.2.2 The Resistance to Change and Organizational Inertia -- 2. Ethical Imperatives for Sustainable Innovation Reporting -- 2.1 The Historical Evolution of Ethics in Accounting -- 2.1.1 Professional Codes of Conduct, Guidelines, and Ethical Behavior Among Accounting Professionals -- 2.1.2 Ethical Implications of Decision-Making in Accounting, Financial Reporting, and Auditing -- 2.1.2.1 Consequences of Unethical Accounting Practices on Stakeholders and Society -- 2.1.3 Corporate Governance and Ethical Accounting Practices -- 2.1.4 Culture of Ethical Accountability -- 2.1.4.1 Accounting Education, Professional Development, and Ethical Values 2.2 The Power of Transparency in Financial Reporting, Auditing, and Accountability -- 2.3 Lack of Trust and Credibility in the Accounting Profession -- 3. Convergence of Artificial Intelligence and Sustainable Innovation Reporting -- 3.1 Artificial Intelligence (AI) in Accounting Research -- 3.1.1 AI and Its Accounting Applications -- 3.1.2 AI and the Development of New Accounting Models -- 3.2 The Transformative Power of AI in Sustainable Innovation Reporting -- 3.2.1 AI-Enabled Data Collection and Processing in Sustainability Reporting -- 3.2.2 AI, Sustainability Metrics, and Indicators -- 3.2.3 AI and Stakeholder Engagement in Sustainability Reporting -- 3.3 Professional Bodies and Regulators and Ethical AI-Driven Accounting Practices -- 3.3.1 Regulatory Oversight and Enforcement in AI-Driven Accounting -- 3.4 Case Study: Unilever and AI-Driven Sustainable Innovation Reporting -- 3.4.1 Research Design -- 3.4.2 Findings and Discussion -- 3.4.2.1 Automation of Data Collection and Processing -- 3.4.2.2 Advanced Analytics and Predictive Modeling -- 3.4.2.3 Enhanced Reporting and Disclosure -- 3.4.2.4 Stakeholder Engagement and Communication -- 3.4.3 Best Practices and Future Developments -- 3.4.3.1 Leveraging AI for Continuous Improvement -- 3.4.3.2 Collaborative Approach to Sustainable Innovation Reporting -- 3.4.3.3 Emphasis on Transparency and Accountability -- 4. Blockchain Technology and the Quest for Decentralized Accountability -- 4.1 Underpinnings of Blockchain Technology in the Accounting Domain -- 4.1.1 Key Features of Blockchain in Accounting -- 4.1.1.1 Decentralization, Distributed Ledger Systems, Security, and Cryptography -- 4.1.1.2 Consensus Mechanisms and Trust in Blockchain-Based Accounting Systems -- 4.2 Decentralized Accountability in Sustainable Innovation Reporting -- 4.3 Blockchain as a Catalyst for Trust and Transparency 4.3.1 Challenges and Limitations of Blockchain in Promoting Trust and Transparency -- 4.4 Case Study: De Beers Group and the Tracr Blockchain Platform -- 4.4.1 Research Design -- 4.4.2 Findings and Discussion -- 4.4.2.1 The Tracr Blockchain Platform -- 4.4.2.2 The Impact of Tracr on the Diamond Industry -- 4.4.2.3 Decentralized Accountability in Diamond Sourcing and Sustainability -- 4.4.3 Best Practices and Future Developments -- 4.4.3.1 Prospects for Blockchain in the Diamond Industry -- 5. The Internet of Things and Its Impact on Sustainable Innovation Reporting -- 5.1 The Inquiry Into the Internet of Things (IoT) in Accounting -- 5.2 The Revolutionary Potential of the IoT in Sustainable Innovation Reporting -- 5.2.1 IoT-Driven Innovations in Sustainable Innovation Reporting -- 5.2.2 Issues and Limitations of the IoT in Sustainable Innovation Reporting -- 5.2.3 Standardization and Interoperability Challenges -- 5.3 Social Perspectives of the IoT in Accounting Practices -- 5.3.1 Impact on Workforce and Skill Requirements -- 5.3.2 Influence on Interpersonal Relationships and Collaboration -- 5.3.3 Transition for the Accounting Workforce and Culture of Collaboration and Adaptability -- 5.3.4 Digital Inclusion and Access -- 5.4 Case Study: Bosch and the IoT for Sustainable Innovation Reporting -- 5.4.1 Research Design -- 5.4.2 Findings and Discussion -- 5.4.2.1 Bosch's Networked Production System -- 5.4.2.2 IoT and Bosch's Sustainable Innovation Reporting -- 5.4.2.3 The Social Impact of Bosch's IoT Practices -- 5.4.2.4 Standardization and Interoperability Issues -- 5.4.3 Best Practices and Future Developments -- Conclusion -- References Internet der Dinge (DE-588)7713781-4 gnd Künstliche Intelligenz (DE-588)4033447-8 gnd Technische Innovation (DE-588)4431027-4 gnd Rechnungslegung (DE-588)4128343-0 gnd Blockchain (DE-588)1124028595 gnd Nachhaltigkeit (DE-588)4326464-5 gnd |
| subject_GND | (DE-588)7713781-4 (DE-588)4033447-8 (DE-588)4431027-4 (DE-588)4128343-0 (DE-588)1124028595 (DE-588)4326464-5 |
| title | Sustainable innovation reporting and emerging technologies promoting accountability through artificial intelligence, blockchain, and the internet of things |
| title_auth | Sustainable innovation reporting and emerging technologies promoting accountability through artificial intelligence, blockchain, and the internet of things |
| title_exact_search | Sustainable innovation reporting and emerging technologies promoting accountability through artificial intelligence, blockchain, and the internet of things |
| title_full | Sustainable innovation reporting and emerging technologies promoting accountability through artificial intelligence, blockchain, and the internet of things by Gennaro Maione |
| title_fullStr | Sustainable innovation reporting and emerging technologies promoting accountability through artificial intelligence, blockchain, and the internet of things by Gennaro Maione |
| title_full_unstemmed | Sustainable innovation reporting and emerging technologies promoting accountability through artificial intelligence, blockchain, and the internet of things by Gennaro Maione |
| title_short | Sustainable innovation reporting and emerging technologies |
| title_sort | sustainable innovation reporting and emerging technologies promoting accountability through artificial intelligence blockchain and the internet of things |
| title_sub | promoting accountability through artificial intelligence, blockchain, and the internet of things |
| topic | Internet der Dinge (DE-588)7713781-4 gnd Künstliche Intelligenz (DE-588)4033447-8 gnd Technische Innovation (DE-588)4431027-4 gnd Rechnungslegung (DE-588)4128343-0 gnd Blockchain (DE-588)1124028595 gnd Nachhaltigkeit (DE-588)4326464-5 gnd |
| topic_facet | Internet der Dinge Künstliche Intelligenz Technische Innovation Rechnungslegung Blockchain Nachhaltigkeit |
| url | https://doi.org/10.1108/9781837977390 |
| work_keys_str_mv | AT maionegennaro sustainableinnovationreportingandemergingtechnologiespromotingaccountabilitythroughartificialintelligenceblockchainandtheinternetofthings |