Analysis The Effect of Planning Effectiveness On Regional Development Mediated The Implementation Of The Performance Accountability System

This study examined the relationship between planning effectiveness and regional development, and the mediating role of the performance accountability system in this relationship. The research was conducted in a medium-sized region in the Western United States, and data were collected through surveys and interviews with regional planners and government officials. The results showed that planning effectiveness had a positive impact on regional development, and that the implementation of a performance accountability system significantly strengthened this relationship. The findings have important implications for policymakers and practitioners seeking to promote sustainable and equitable regional development through effective planning. This study aims to analyze the effect of planning effectiveness on regional development mediated by the implementation of the Performance Accountability System of Government Agencies in the Dairi Regency. This research was conducted with a quantitative approach, data were collected from 121 respondents through a questionnaire and analyzed using Structural Equation Modeling (SEM). The results of the research through hypothesis testing indicate that the effectiveness of planning has a positive and significant effect on regional development mediated by the implementation of the Performance Accountability System of Government Agencies in the Dairi Regenc

Influence of Training, Experience, and Expertise on Quality of Financial Reporting in Dubai – Mediation of Adoption of International Public Sector Accounting Standards –IPSAS

This study aims to examine the influence of three factors that related to the individual work proficiency on the IPSAS adoption to improve the quality of financial reporting in the public sector of Dubai. The proposed conceptual framework has three independent variables; staff training, knowledge and experience, and availability of expertise; one mediating variable, IPSAS Adoption, to predict the quality of financial reporting. This study is deductive approach, and using quantitative methods. Population of the study is the accountants and internal auditors who are working in the periodic bookkeeping and financial statement reporting based on the IPSAS standards in any of the Dubai public organisations. The total possible respondents are 430 in all the 43 organisations. The target sample size is 203; however, final data size has 232 respondents. Data collection took place during June, July, and August 2022. The results revealed that the respondents’ opinion of all variables is positive agreement. Overall, two hypotheses are not accepted, related to the direct and indirect effect of knowledge and expertise on quality of financial reporting. The three variables have direct impact on the quality of financial reporting. Future studies can replicate the study in different contexts and can examine different dependent variables

On Cyber Risk Management of Blockchain Networks: A Game Theoretic Approach

Open-access blockchains based on proof-of-work protocols have gained tremendous popularity for their capabilities of providing decentralized tamper-proof ledgers and platforms for data-driven autonomous organization. Nevertheless, the proof-of-work based consensus protocols are vulnerable to cyber-attacks such as double-spending. In this paper, we propose a novel approach of cyber risk management for blockchain-based service. In particular, we adopt the cyber-insurance as an economic tool for neutralizing cyber risks due to attacks in blockchain networks. We consider a blockchain service market, which is composed of the infrastructure provider, the blockchain provider, the cyber-insurer, and the users. The blockchain provider purchases from the infrastructure provider, e.g., a cloud, the computing resources to maintain the blockchain consensus, and then offers blockchain services to the users. The blockchain provider strategizes its investment in the infrastructure and the service price charged to the users, in order to improve the security of the blockchain and thus optimize its profit. Meanwhile, the blockchain provider also purchases a cyber-insurance from the cyber-insurer to protect itself from the potential damage due to the attacks. In return, the cyber-insurer adjusts the insurance premium according to the perceived risk level of the blockchain service. Based on the assumption of rationality for the market entities, we model the interaction among the blockchain provider, the users, and the cyber-insurer as a two-level Stackelberg game. Namely, the blockchain provider and the cyber-insurer lead to set their pricing/investment strategies, and then the users follow to determine their demand of the blockchain service. Specifically, we consider the scenario of double-spending attacks and provide a series of analytical results about the Stackelberg equilibrium in the market game

Assessing Blockchain Adoption in Supply Chain Management, Antecedent of Technology Readiness, Knowledge Sharing and Trading Need

The present research aimed to establish a framework integrating the concept of technology readiness with variables that accomplished the blockchain adoption theory to identify the impact of blockchain adoption on supply chain transparency, blockchain transparency, and supply chain performance. The methodology used was quantitative with PLS-SEM as the analysis method. There were 295 validated datasets used. The procedure of data collection involved questionnaires. The key finding of the research confirmed the six proposed hypotheses. It was also confirmed that technology readiness, knowledge sharing, and trading needs were significant for the profitability of blockchain technology adoption in supply chain management. On the other hand, blockchain adoption played a significant role in supply chain transparency, blockchain transparency, and supply chain performance. The novelty of this research is in the integration of technology readiness into blockchain in the field of supply chain management. This research can be used to improve and analyze the success rate of blockchain adoption in supply chain management systems. The findings of this study contribute to several aspects, namely practical and academic implications, by providing more insights that correlate with blockchain integration into supply chain management systems. Doi: 10.28991/ESJ-2022-06-05-01 Full Text: PD

Blockchain technology's impact on supply chain integration and sustainable supply chain performance: evidence from the automotive industry

The study investigates the relationship between the information and communication-enabled supply chain integration (SCI) and sustainable supply chain performance (SSCP). Moreover, to the best of our knowledge, there is no empirical evidence on the impact of blockchain technologies (BT) on the SSCP. Therefore, the primary aim of this study is to assess the relationship between BT and SSCP. More specifically, the study was conducted to examine the direct influence of BT on SCI and SSCP and the interactive effect of BT and SCI on SSCP. Based on the dynamic capability theoretical lens, the present study conceptualizes the use of BT as a specific IT resource to collaborate and reconfigure the ties with the upstream and downstream supply chain members to achieve SSCP. The results of the study support the hypothesis stating that BT positively influences the SSCP. The results recognize the role of SCI as a significant mediating variable between the BT and SSCP. The result indicates the strong influence of SCI with full mediation effect on the relationship between the BT and SSCP