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Articles 1 - 30 of 34
Full-Text Articles in Technology and Innovation
Green Innovation And Firms’ Financial And Environmental Performance: The Roles Of Pollution Prevention Versus Control, Qiang Cheng, An-Ping Lin, Mengjie Yang
Green Innovation And Firms’ Financial And Environmental Performance: The Roles Of Pollution Prevention Versus Control, Qiang Cheng, An-Ping Lin, Mengjie Yang
Research Collection School Of Accountancy
This study examines the effects of firms' green innovation on their future financial and environmental performance. If pollution is primarily a manifestation of wasted resources, then investments in pollution prevention technologies can both reduce the environmental impact of production and improve financial performance. In contrast, investments in pollution control technologies likely reduce the environmental impact of production without improving financial performance. Using green patents to capture firms' investments in these two types of technologies, we find that the value of a firm's pollution prevention patents is positively associated with its future financial and environmental performance, and that the positive impact …
Making Accounting Education Fit For Purpose For The New Economy, Yew Kee Ho, Jean Liu, Sze Kee Koh, Kai Teck Ng, Sa-Pyung Sean Shin, Tin Wee Tan, Yuanto Zhu Kusnadi
Making Accounting Education Fit For Purpose For The New Economy, Yew Kee Ho, Jean Liu, Sze Kee Koh, Kai Teck Ng, Sa-Pyung Sean Shin, Tin Wee Tan, Yuanto Zhu Kusnadi
Research Collection School Of Accountancy
The accountancy profession faces one of its most challenging periods as several factors converge to disrupt it. Technological advancements, the expanding role of accountants, declining student interest in accountancy, and increasing expectations for uniquely human capital all exert pressure on the profession to reinvent itself or face marginalisation. This study, funded by the Institute of Singapore Chartered Accountants (ISCA), examines trends in the accountancy profession alongside accountancy education in Singapore. Its goal is to formulate a fit-for-purpose accountancy education for the new economy.
The Effect Of Pcaob Inspections On Corporate Innovation: Evidence From Deficiencies About The Valuation Of Intangibles, Jungbae Kim
Research Collection School Of Accountancy
I examine the economic consequences on corporate innovation when PCAOB inspections cite auditors for insufficient procedures in auditing the valuation of intangibles. I find that the clients of deficient auditors recognize larger and timelier impairments of intangibles, suggesting that affected auditors increase scrutiny about the valuation of intangibles in subsequent audits. This effect obtains only for valuation-related deficiencies and is salient for the clients of auditors who receive such deficiencies repeatedly. I also document real effects that the clients of deficient auditors exhibit less use of external mergers and acquisitions—which yield recognizable intangibles whose valuation is subject to increased auditor …
Accelerating Business Transformation In The Digital Age, Gary Pan, Shankararaman, Venky
Accelerating Business Transformation In The Digital Age, Gary Pan, Shankararaman, Venky
Research Collection School Of Accountancy
Business Transformation involves making fundamental changes in how business is conducted in order to help cope with shifts in market environment. This chapter focuses on the role played by digital technology in business transformation and the mindset shifts required to embark on a digital transformation journey. More relevantly, this chapter also highlights how data analytics is driving digital transformation.
Introducing A Model For How Knowledge-Driven Agile Innovation Can Drive Digital Transformation In Firms, Lipika Bhattacharya, Clarence Goh, Gary Pan
Introducing A Model For How Knowledge-Driven Agile Innovation Can Drive Digital Transformation In Firms, Lipika Bhattacharya, Clarence Goh, Gary Pan
Research Collection School Of Accountancy
Digital transformation often arises from the distribution of tasks among interdisciplinary teams of experts. One important factor that determines the success of digital transformation relates to an organization’s ability to innovate in an agile manner. In this article, we identify key drivers of digital transformation, which include organizational agility, knowledge management and innovation. Another crucial aspect of knowledge management relates to the coordination of knowledge. It is important for organizations to focus on knowledge coordination because the lack of coordination can dissuade them from meeting the demands for flexibility and speed during digital transformation, thereby negating the potential benefits from …
Leveraging On A University-Industry Partnership Programme: How A Yearbook Publisher Can Pivot Its Operations In A New Normal, Yuanto Kusnadi, Benjamin Huan Zhou Lee, Gary Pan
Leveraging On A University-Industry Partnership Programme: How A Yearbook Publisher Can Pivot Its Operations In A New Normal, Yuanto Kusnadi, Benjamin Huan Zhou Lee, Gary Pan
Research Collection School Of Accountancy
The printing industry is a “sunset” industry that is currently undergoing massive changes, with digital transformation and sustainability being two key issues that the companies in these 2 industries have to face. In addition, the Covid-19 pandemic has hastened the pace of the changes that are taking place and companies have to make serious decisions that will affect their future survival in this industry. This article highlights how one printing solutions provider in Singapore can pivot its operations to be more sustainable in the new post-pandemic normal.
Analysts' Site Visits And Corporate Innovation, Qiang Cheng, Yutao Wang, Holly I. Yang, Zheyuan Zhang
Analysts' Site Visits And Corporate Innovation, Qiang Cheng, Yutao Wang, Holly I. Yang, Zheyuan Zhang
Research Collection School Of Accountancy
While prior studies examine whether analyst coverage affects corporate innovation, there is little research on the mechanism through which financial analysts affect corporate innovation. In this paper, we examine whether and how analysts’ questions about innovation affect corporate innovation activities and outcomes. Using a sample of corporate site visits in China, we find that when analysts ask questions about innovation during site visits, the firms invest more in research and development and file more patent applications in the future. This association is stronger when analysts have a greater information and monitoring role. In addition, consistent with knowledge diffusion between firms, …
What Are The Four Traits Of Digitally Mature Organizations?, Clarence Goh, Gary Pan, Poh Sun Seow, Yuanto Kusnadi, Gek Choo Shirlena Tan
What Are The Four Traits Of Digitally Mature Organizations?, Clarence Goh, Gary Pan, Poh Sun Seow, Yuanto Kusnadi, Gek Choo Shirlena Tan
Research Collection School Of Accountancy
A study conducted by Deloitte Southeast Asia and the Singapore Management University said there are four traits that could identify digitally mature organisations based on how they manage the governance, risk, and compliance aspects of digital transformation.
Creating Exceptional Customer Experience With Data, Themin Suwardy, Melvin Yong
Creating Exceptional Customer Experience With Data, Themin Suwardy, Melvin Yong
Research Collection School Of Accountancy
In a joint commentary, SMU Associate Provost for Postgraduate Professional Education and Associate Professor of Accounting (Practice) Themin Suwardy and Melvin Yong, Singapore Country Head of CPA Australia, discussed how exceptional customer services can be created with data. They opined that this involves employing technology and analytical skills, with agile teams working across functional lines. SMU Associate Dean of the School of Computing and Information Systems and Professor of Information Systems (Education) Michelle Cheong said, “Sustainable competitive advantage can come from improvements in their product and service offerings which can be implemented quickly, cannot be imitated easily, and can bring …
Managerial Liability And Corporate Innovation: Evidence From A Legal Shock, Yuguan Guan, Liandong Zhang, Liu Zheng, Hong Zou
Managerial Liability And Corporate Innovation: Evidence From A Legal Shock, Yuguan Guan, Liandong Zhang, Liu Zheng, Hong Zou
Research Collection School Of Accountancy
Despite a longstanding debate over the pros and cons of imposing legal liability on directors and officers (D&Os), there is limited evidence on how D&O liability affects corporate innovation. We study this question by exploiting Nevada's 2001 corporate law change that dramatically lowered D&O legal liability and helped Nevada become the second most popular state for out-of-state incorporations. We find that firms incorporated in Nevada exhibit an increase in innovation outputs relative to matched control firms after the law change, particularly firms facing higher litigation risk or operating in more innovative industries. The results are driven mainly by exchange-listed firms …
Do Innovative Firms Communicate More? Evidence From The Relation Between Patenting And Management Guidance, Sterling Huang, Jeffrey Ng, Tharindra Ranashinghe, Mingyue Zhang
Do Innovative Firms Communicate More? Evidence From The Relation Between Patenting And Management Guidance, Sterling Huang, Jeffrey Ng, Tharindra Ranashinghe, Mingyue Zhang
Research Collection School Of Accountancy
Successful innovations could induce more disclosure if the information asymmetry between the firm and its investors about post-innovation outcomes leads investors to demand more information. However, such innovations also likely entail greater proprietary cost concerns, which deter disclosure. This paper uses patent grants to examine the effect of innovation success on management guidance behavior. We find that more management guidance follows patent grants, suggesting that despite disclosure cost concerns, firms with successful innovations do respond to information demand. This association is stronger after enactment of Regulation Fair Disclosure and for firms with greater institutional investor ownership, further highlighting the role …
How To Prepare Young Finance & Accounting Professionals For Digital Revolution, Clarence Goh, Gary Pan, Chi Kwan Yuen
How To Prepare Young Finance & Accounting Professionals For Digital Revolution, Clarence Goh, Gary Pan, Chi Kwan Yuen
Research Collection School Of Accountancy
Automation will alter the work of accountants in the coming years. However, accountants will always have a central role to play in business. In order to continue to thrive, the profession will need to position itself to capitalise on the opportunities that automation will bring. This involves identifying areas of work which computers cannot automate, and to focus on deepening contributions in these areas. This calls for a radical transformation of accounting education in order to equip accounting graduates with relevant work skills that will allow students to navigate a future workplace where computers and technology are the norm.
Leveraging Digital Technology To Transform Accounting Function: Case Study Of A Sme, Gary Pan, Benjamin Lee
Leveraging Digital Technology To Transform Accounting Function: Case Study Of A Sme, Gary Pan, Benjamin Lee
Research Collection School Of Accountancy
Digital transformation is taking hold of the processes and systems in accounting at a rapid pace and in a drastic way. With its emphasis on data and analysis, accounting entity is well suited to reap the benefits digital technologies have to offer. With the rapid infusion of digital technologies in accounting entity, the accounting literature has been calling for more empirical studies to examine the way accounting function leverages digital technology to enhance its analytical capabilities so as to obtain deeper business insights. This paper conducts an empirical study to examine the process of a SME's accounting function leveraging data …
Text Analytics, Nlp, And Accounting Research, Richard M. Crowley
Text Analytics, Nlp, And Accounting Research, Richard M. Crowley
Research Collection School Of Accountancy
The presentation covered: What is text analytics and NLP?; How text analytics has evolved in the accounting literature since the 1980s; What current (as of 2020) methods are used in the literature; What methods are on the horizon.
善用数据分析提升企业决策质量 [Using Data Analysis To Improve On Quality Of Business Solutions], Benjamin Huan Zhou Lee
善用数据分析提升企业决策质量 [Using Data Analysis To Improve On Quality Of Business Solutions], Benjamin Huan Zhou Lee
Research Collection School Of Accountancy
No abstract provided.
Agility In Responding To Disruptive Digital Innovation: Case Study Of An Sme, Calvin M. L. Chan, Say Yen Teoh, Adrian Yeow, Gary Pan
Agility In Responding To Disruptive Digital Innovation: Case Study Of An Sme, Calvin M. L. Chan, Say Yen Teoh, Adrian Yeow, Gary Pan
Research Collection School Of Accountancy
Disruptive digital innovation (DDI) often creates hypercompetitive market environment that forces firms to be agile to survive and remain competitive. Whereas most studies have focused on larger firms' effort to be agile, few have looked at how small‐ and medium‐sized enterprises (SMEs) respond to DDI. The study attempts to answer the research question of how SMEs achieve agility to respond to DDI. Drawing on a case study of an innovative SME, our study develops a framework on agility based on the processes of mitigating organizational rigidity, developing innovative capabilities, and balancing the tension of organizational ambidexterity. Specifically, our findings show …
How Data Analytics May Turn Smes Into Smart Enterprises, Gary Pan, Poh Sun Seow
How Data Analytics May Turn Smes Into Smart Enterprises, Gary Pan, Poh Sun Seow
Research Collection School Of Accountancy
No abstract provided.
Riding The Waves Of Disruption, Gary Pan, Poh Sun Seow, Clarence Goh, Melvin Yong
Riding The Waves Of Disruption, Gary Pan, Poh Sun Seow, Clarence Goh, Melvin Yong
Research Collection School Of Accountancy
For organisations, the need to respond to disruption, digital or otherwise, has never been greater – from re-defining the way they interact with customers to delivering services and products. While disruption presents significant opportunities for businesses, the biggest risk is not taking any action at all. A radical industry shift might be required in some cases and spending time thinking about this is critical. Organisations and individuals can shield themselves from disruption by building the skills and agility to move and adapt quickly, protecting their future in the short and long term. Against this backdrop, CPA Australia and Singapore Management …
Helping Hands, Gary Pan, Poh Sun Seow, Clarence Goh
Helping Hands, Gary Pan, Poh Sun Seow, Clarence Goh
Research Collection School Of Accountancy
Disruptors have found new ways of transforming various industries with intelligent technologies which have put significant pressure on enterprises in Singapore and around the world. With a good education and training system, and a cohesive relationship among the Government, businesses and people, Singapore is well placed to respond to such digital disruptions. Nevertheless, Singapore companies must strive for quality growth based on innovation, expand beyond Singapore and create an environment that enables innovation, said Minister in the Prime Minister’s Office and Labour chief Chan Chun Sing. No two industries are disrupted in the same way. With help from the Economic …
A Dominant Logic View Of Managing It Innovation, Gary Pan
A Dominant Logic View Of Managing It Innovation, Gary Pan
Research Collection School Of Accountancy
With rapid technological advances and increased competition, managing innovation has become increasingly challenging. There are two possible causes for the innovation project failure. First, owing to incomplete market information, poor product management decision is made that may result in delayed market entry. Second, challenging project management activities such as inefficient communication among project teammates and mishandling complex stakeholder relationships. To gain insight into successful IT innovation project management, a theoretical lens that is able to facilitate the understanding of issues arising from these two causes is necessary. Dominant logic, which can be viewed as both an information filter and routine, …
Being Agile To Thrive Amidst Disruptive Digital Innovation, Say Yen Teoh, Calvin M. L. Chan, Pan, Gary, Mark Goh
Being Agile To Thrive Amidst Disruptive Digital Innovation, Say Yen Teoh, Calvin M. L. Chan, Pan, Gary, Mark Goh
Research Collection School Of Accountancy
Firms around the world have been experiencing disruptive digital innovation. Such disruptions affect their business operations and models over time and geography. In this paper, we adopt Lucas and Goh’s (2009) framework of disruption response to examine how do firms achieve agility in responding to disruptive digital innovation. The framework draws on dynamic capability theory, disruptive innovation concept, organizational agility concept and organizational core rigidity concept. This research-in-progress paper aims to conduct an in-depth case study to understand how firms can be agile in responding to disruptive digital innovation. As a case study, this study adds to the growing corpus …
Singapore's Vision Of A Smart Nation, See Liang Foo, Gary Pan
Singapore's Vision Of A Smart Nation, See Liang Foo, Gary Pan
Research Collection School Of Accountancy
With a population of 5.4 million and land area of 718 square kilometres, 94 percent of Singapore’s population live in high-rise apartments, of which, 82 percent dwell in public housing. As an ultra-dense city-state, effective and innovative urban development is a social and economic imperative intricately intertwined with Singapore’s competitiveness and quality of life. Harnessing information and communications technology (ICT) is not only essential to achieving this, but also serves as a template for answering some of the global challenges faced by urban centres around the world–particularly in regard to economic development, social cohesion, better city administration and infrastructure management.
Examining How Firms Leverage It To Achieve Firm Productivity: Rbv And Dynamic Capabilities Perspectives, Gary Pan, Shan Ling Pan, Chu Yeong Lim
Examining How Firms Leverage It To Achieve Firm Productivity: Rbv And Dynamic Capabilities Perspectives, Gary Pan, Shan Ling Pan, Chu Yeong Lim
Research Collection School Of Accountancy
Firm productivity is one of the major drivers of firm's growth. Information Technology (IT) has the potential to be a key enabler of firm productivity. IS researchers have suggested strong association between investments in IT and firm productivity. Yet, uncertainty and concern about the actual impact of IT on firm productivity remain. This calls for an urgent need for research on how firms can leverage IT for productivity gains. Through a case study, this research aims to answer the above question by developing a process model that explicates the roles of firm capabilities in driving IT-enabled productivity.
The New Lyrics Of The Old Folks: The Role Of Family Ownership In Corporate Innovation, Po-Hsuan Hsu, Sterling Huang, Massimo Massa, Hong Zhang
The New Lyrics Of The Old Folks: The Role Of Family Ownership In Corporate Innovation, Po-Hsuan Hsu, Sterling Huang, Massimo Massa, Hong Zhang
Research Collection School Of Accountancy
According to conventional wisdom, family ownership, which signals a lack of social capital and trust in an economy, may impede innovation. This argument, however, fails to recognize that modern family firms can benefit from capitalist institutions that promote innovation. Using a comprehensive sample of U.S. family-owned public firms and patents for the period from 2000 to 2010, we show that family ownership promotes innovation and that this positive effect can be attributed to reduced financial constraints, a greater commitment to long-term value, and improved corporate governance. Causality is confirmed by an instrumental variable analysis using the state-level divorce rate and …
Do Managers Use Meeting Analyst Forecasts To Signal Private Information? Evidence From Patent Citations, Katherine Gunny, Tracey Chunqi Zhang
Do Managers Use Meeting Analyst Forecasts To Signal Private Information? Evidence From Patent Citations, Katherine Gunny, Tracey Chunqi Zhang
Research Collection School Of Accountancy
This study examines whether firms manage earnings to meet analyst forecasts to signal superior future performance. Prior research finds that firms use earnings management to just meet analyst forecasts and that these firms have a positive association with future performance (Bartov et al., 2002). There are two potential explanations for the positive association – signaling and attaining benefits that allow for better future performance (i.e., the real benefits explanation). Prior studies cannot provide evidence of signaling because they do not control for the real benefits explanation. Our research design enables us to control for the real benefits explanation because we …
Capability Deployment In Crisis Response To Asia Tsunami Disaster, Gary Pan
Capability Deployment In Crisis Response To Asia Tsunami Disaster, Gary Pan
Research Collection School Of Accountancy
The case covers the Asian tsumani in 2004 and the management of the crisis relief operations. The United Nations proposed a regional coordination centre in Singapore to coordinate all relief activities in the region. Singapore was considered the ideal candidate to coordinate the relief activities, due to its proximity to a number of tsunami-hit countries, her well-developed communications and logistics networks, and her status as a medical hub in the region.
Education 2.0 In Indonesia: Inspiring Bamboo Innovators, Koon Boon Kee
Education 2.0 In Indonesia: Inspiring Bamboo Innovators, Koon Boon Kee
Research Collection School Of Accountancy
No abstract provided.
Cloud Computing: A Paradigm Shift, Poh Sun Seow
Cloud Computing: A Paradigm Shift, Poh Sun Seow
Research Collection School Of Accountancy
Research has shown that investment in IT is a key driver of productivity improvement in the accountancy sector. IT enables accounting firms to increase their productivity by automating tasks and enhancing collaboration within the firm and with their clients. Cloud computing has generated much interest from the business and IT communities these days as an emerging technology to increase productivity.
Transition To Is Project De-Escalation: An Exploration Into Management Executive's Influence Tactics, Gary Pan, Shan Ling Pan
Transition To Is Project De-Escalation: An Exploration Into Management Executive's Influence Tactics, Gary Pan, Shan Ling Pan
Research Collection School Of Accountancy
This paper seeks to understand the factors that shape management executives' influence behaviors and the influence tactics that may be utilized during de-escalation of commitment to information systems (IS) projects. De-escalation is potentially a more important issue than escalation because de-escalation provides remedies for the ills of escalation. Therefore, it is important to understand how project stakeholders' commitment to troubled IS projects may be transformed under management executives' influence, hence allowing project teams to carry out their de-escalation activities. Here, we adopt theories of leadership, politics, and interpersonal influence, as our lenses to examine the management executive's influence behaviors during …
Managing Information Technology Project Escalation And De-Escalation: An Approach-Avoidance Perspective, Gary Pan, Shan Ling Pan, Michael Newman
Managing Information Technology Project Escalation And De-Escalation: An Approach-Avoidance Perspective, Gary Pan, Shan Ling Pan, Michael Newman
Research Collection School Of Accountancy
This paper presents an integrated theoretical process model for identifying , describing, and analyzing the complex escalation and de-escalation phenomena in software development projects. The approach-avoidance theory is used to integrate core elements of various escalation theories into a holistic, explanatory framework for the two phenomena. We use a process model to identify antecedent conditions, sequences of events, critical incidents, and outcomes over the course of a project. The analysis also operates at multiple levels: project, work, and environment. This highlights the recursive interactions between project, organizational work activities, and their contexts during the software project development process. By conceiving …