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Full-Text Articles in Business

Finchain: Adaptation Of Blockchain Technology In Finance And Business - An Ethical Analysis Of Applications, Challenges, Issues And Solutions, Naresh Kshetri, Keith Miller, Gaurango Banerjee, Bikesh Raj Upreti Jul 2023

Finchain: Adaptation Of Blockchain Technology In Finance And Business - An Ethical Analysis Of Applications, Challenges, Issues And Solutions, Naresh Kshetri, Keith Miller, Gaurango Banerjee, Bikesh Raj Upreti

International Journal of Emerging and Disruptive Innovation in Education : VISIONARIUM

Blockchain Technology is a distributed database technology that has emerged as a ground-breaking technology with several possible solutions to critical applications, say from supply chain management, agribusiness, marketing to healthcare industry including internet of medical things. Although it started as a digital coin (popularly known as bitcoin), it is slowly influencing business, marketing policy and society. We have presented an in-depth study and ethical analysis of how blockchain is applied over the economic and financial sector including banks, credit unions and other retail giants. During our research, we have also investigated how blockchain technology can affect financial institutions around the …


Teaching Accounting Concepts Versus Applications: An Analysis Of Student Attitudes, Marshall A. Geiger Jan 1990

Teaching Accounting Concepts Versus Applications: An Analysis Of Student Attitudes, Marshall A. Geiger

Accounting Faculty Publications

Accounting faculty have long debated the usefulness and appropriateness of their teaching endeavor. One of the central themes in this continuing discussion is that of teaching concepts versus teaching applications of current accounting principles. In order to empirically address this issue, students' attitudes toward the conceptual aspects and toward the practical application aspects of financial accounting were assessed. This research also reports on the development and validation of an instrument that measures attitudes of students toward these aspects of financial accounting. The instrument demonstrated high reliability with both intermediate and introductory students. Intermediate students were found to distinguish between attitudes …