Guest editorial: Digital accounting, financial technology and data analytics

Abstract

Digital accounting, financial technology and data analyticsThe advent of a wide variety of cutting-edge technologies is radically changing our globalized world.Cutting-edge technologies refer to the disruptive, newest and most advanced technologies.In other words, these technologies are at the frontier of knowledge, intelligence, wisdom and smart learning technologies.With the emergence of these technologies such as big data, analytics, deep learning, blockchain, augmented and metaverse reality, the internet of things and human-robot collaboration, users have more options than ever before to gain an advantage or to add new value to their settings.Despite the rapid growth of new cutting-edge business technologies, the adoption of digital accounting systems, financial technology, smart banking services and applied artificial intelligence models is still in their infancy.That is, interaction with emerging digital technologies is not just a digital challenge, but also a human behavior and organizational issue involving understanding, learning, acceptance and intention to use.A thorough examination of the antecedents, consequences and diffusion of digital accounting and financial smart technology shows that human-digital technology interactions play an important role which is often disregarded in the way such sustainable innovation conveys to light.This special issue contains contributions from eight research papers on the blockchain, big data analytics, cloud AIS, robo-advisior, genetic algorithm, metaverse banking and retention contracts.In the context of cutting-edge technologies, blockchain technologies are revolutionizing the financial industry and business (Dehghani et al., 2022).It eliminates the need for intermediaries and offers a more secure and efficient method to conduct financial and banking transactions.In the research paper "Blockchain adoption in accounting by extended UTAUT model: empirical evidence from an emerging economy" by Abu Afifa et al. (2022), an evaluation of the accountant's intention to use blockchain technology is conducted using an extended UTAUT model (Venkatesh et al., 2003).As a result, the proposed model is intended to offer accountants the required incentives to adopt blockchain.Accountants recognize the relevance of blockchain in their job as well as its favorable impact on performance.In the research paper "Blockchain technology acceptance by investment professionals a decomposed TPB model" by Kumari and Devi (2022), the decomposed theory of planned behavior model is investigated using structural equation modeling.Findings revealed that DTPB provides the best fit for the data (Kumari and Devi, 2022).In the research paper "No trust, no use: how young retail investors build initial trust in financial robo-advisors" by Nourallah et al. (2022), a set of determinants on initial trustThe author would like to express sincere gratitude to Professor Khaled Hussainey and Professor Aziz Jaffar for their invaluable guidance and support throughout the editorial process of this special issue.