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Volume 19, 2019


Information technology reliability influence on controlling excellence
Agnieszka Bieńkowska, Katarzyna Tworek and Anna Zabłocka-Kluczka
Published January 2019
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Controlling solutions implemented in the organization evolve in a continuous manner. They are becoming more "mature" - expanding the scope and depth of implemented solutions in striving for excellence. Nowadays, meeting controlling demands (in case of information requirements) is impossible without information technology (IT) support. Hence, IT reliability seems to play a special role in this maturation process. The notion of IT reliability is discussed in the paper as a prerequisite for the implementation of this management support method. Potential factor favoring the process of maturation of controlling solutions are also discussed. The aim of the paper is to identify what is the influence of IT reliability on controlling maturity (and excellence). The analysis will cover relations between the time of use of controlling (as an expression of maturity and excellence), the quality of its outputs, the results obtained due to its implementation in the organization and IT reliability, considered as a moderator of changes in controlling in the organization. The proposed theoretical framework is verified empirically on the sample of 557 organizations operating in Poland.

Social media as an information source in finance: Evidence from the community of financial market professionals in Poland
Andrej Cwynar, Wiktor Cwynar, Robert Pater and Kamil Filipek
Published March 2019
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Social media has become a source of information for individuals making decisions in financial institutions worldwide. As a part of Business Intelligence systems, platforms such as Facebook, Twitter, or LinkedIn provide financial market professionals with a magnitude of market data—for example, stock price expectations, customer insights, and market sentiment. Based on 415 survey responses of financial market professionals in Poland (purposive sample), this study examines factors behind social media usage in financial institutions. We found that decision-makers representing these institutions seldom use social media for job-related purposes. However, the professionals from institutions that manage more diversified asset portfolios and hold the most risky assets in the portfolios, are more likely to use social media for information purposes. We also found that the value of assets does not affect the use of social media for information purposes among financial market professionals in Poland. This implies that representatives of certain types of financial institutions are more inclined to use social media for professional purposes. Our study offers an insight into the variables that best explain the decision to monitor social media content by financial market professionals. Thus, it can provide a basis of recommendations aiming to enhance the market for business information.

Blockchain and cryptocurrencies – considerations for treatment and reporting for financial services professionals
Sean Stein Smith, Rossen Petkov and Richard Lahijani
Published May 2019
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The rise and continued implementation of cryptocurrencies and other cryptoassets is having, and will continue to have, a disruptive impact on the accounting, federal income taxation, and broader financial services industries. Much has been written, researched, and discussed about both cryptocurrencies and the underlying blockchain technology, but uncertainty remains as it pertains to how these items should be reported for accounting and tax purposes. What this research attempts to accomplish, through both a review of the literature and publicly available guidance issued by tax and accounting authorities, is to document and analyze what current guidance represents for financial reporting. Additionally, this research proposes how future iterations of cryptoassets and cryptocurrencies might be reported, with recommendations applicable for both practitioners and academics seeking to expand on this work.

Factors affecting mobile banking adoption: An empirical study in Gwalior region
Pooja Jain and Gaurav Agarwal
Published October 2019
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The aim of this study is to examine the factors that influence customers to adopt mobile banking. Going through the previous literature, four determinant factors have been identified. Individual variables are evaluated using a five-point Likert scale. Self-administered quantitative questionnaires were distributed, targeting the respondents in the Gwalior region, in the central Indian state of Madhya Pradesh, using the primary data collection method. A quantitative research technique was utilised for this exploration. A pilot investigation of 20 respondents was led to confirm the reliability of the questionnaire. Data was analysed using regression tests. The outcomes of this investigation resulted in the conclusion that perceived utility, perceived convenience, and perceived trust have a positive impact on the behavioural intention to adopt mobile banking, whereas perceived financial costs were found to be insignificant. The paper concludes with a discussion of the exploration results and draws out a few implications for future research.

A cybersecurity control framework for blockchain ecosystems
Jesús Canelón, Esperanza Huerta, José Incera and Terry Ryan
Published November 2019
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This paper proposes a cybersecurity control framework for blockchain ecosystems, drawing from risks identified in the practitioner and academic literature. The framework identifies thirteen risks for blockchain implementations, ten common to other information systems and three risks specific to blockchains: centralization of computing power, transaction malleability, and flawed or malicious smart contracts. It also proposes controls to mitigate the risks identified; some were identified in the literature and some are new. Controls that apply to all types of information systems are adapted to the different components of the blockchain ecosystem.

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