Challenges of using RPA in auditing: A socio-technical systems approach

The use of Robotic Process Automation (RPA) is rapidly growing in the professional services sector such as auditing. Despite the great benefits RPA can offer, RPA failure rates are still high. In this research, we draw on socio-technical systems theory to examine the challenges of using RPA in the various phases of auditing and how auditors address these challenges. By interviewing experienced partners and auditors in auditing firms and technology companies, we show that challenges arise when there is a lack of fit between the technical requirements of the RPA tool (technical subsystem) and the skills and knowledge of the auditors and clients (social subsystem). We discuss our findings and provide valuable practical implications and opportunities for future research.     

Internationalization's effect on marketing learning: A study of Syrian firms

The aim of the present study is to understand the effects of international expansion on firms' acquisition of marketing learning. This study's focus on marketing learning complements previous research on the impact of internationalization on the development of foreign-market and technological knowledge. The research finds that the scope of a firm's international activities, perception of gaps in marketing knowledge, and external social capital positively influence firms' acquisition of marketing learning. However, firm's age at initial international market entry appears not to be a significant factor. The study adds to the very limited body of research on the marketing learning outcomes of international expansion, while also offering rare empirical insights from the Middle East on this important subject matter. The paper discusses implications for international managers, policy makers, and future researchers.     

The network perspective and the internationalization of small and medium sized software firms from Syria

This study has employed a case-based approach to explore the relevance of relational factors in explaining the internationalization of six software B2B SMEs from Syria. It contributes by providing rare empirical insights on the internationalization behavior of Middle Eastern SMEs and redressing, albeit slightly, the apparent research gap in the internationalization of knowledge-based SMEs from developing countries. Analysis results suggest the importance of the relational perspective in explaining the initial internationalization, market selection and internationalization speed of the investigated software firms. It emerged that the case firms either reacted to the cross-border opportunities offered by their relational contacts or proactively pursued overseas opportunities through existing and newly developed relationships. Their market entry decisions and internationalization pace also appear to have been influenced by these relationships. Both social and business networks were found to be important, but social ties seemed more influential at initial stages, with business networks becoming more dominant subsequently. The article concludes with appropriate recommendations for managerial decision making and future research.     

The Expansion of High School Education in Poor Regions: The Case of East Nusa Tenggara,Indonesia

This paper explores the continuing labour market dilemmas resulting from the expansion of upper secondary and higher education in Indonesia. The situation is more acute in the poorer provinces such as East Nusa Tenggara (NTT) with their limited demand for high school graduates. The findings presented here are based on a sample of 800 high school students in the West Timor region of NTT. The authors point to the problems inherent in the Indonesian government's goal of nine years' compulsory education by the year 2004, and suggest policy measures to avoid the wastage of talent in provinces such as East Nusa Tenggara.     

A comparison of conventional versus Islamic banking customers attitudes and judgment

This investigates the impact of customer attitude and judgment regarding conventional and Islamic banking system in Pakistan. This study attempts to find out, how the customers of Islamic banks perceive about Islamic banking practices in terms of Shariah compliance and conventional banking system regarding earning more profits. This study consists on primary data through a well design questionnaire. Four hundred and thirty (430) questionnaires were distributed among different customers of all three types of banking, such as Islamic, conventional and stand-alone branches in order to investigate customer’s attitude and judgment toward banking system. The findings indicate that overall 28% of Islamic banking customers don’t know the essential concept of Islamic financial institution’s in Pakistan. Furthermore, 54% customers of conventional banking show their interest to convert their accounts toward Islamic banks.

     

Mind the gender gap: Inequalities in the emergent professions of artificial intelligence (AI) and data science

The emergence of new prestigious professions in data science and artificial intelligence (AI) provide a rare opportunity to explore the gendered dynamics of technical careers as they are being formed. In this paper, we contribute to the literature on gender inequality in digital work by curating and analysing a unique cross-country data set. We use innovative data science methodology to investigate the nature of work and skills in these under-researched fields. Our research finds persistent disparities in jobs, qualifications, seniority, industry, attrition and even self-confidence in these fields. We identify structural inequality in data and AI, with career trajectories of professionals differentiated by gender, reflecting the broader history of computing. Our work is original in illuminating gendering processes within elite high-tech jobs as they are being configured. Paying attention to these nascent fields is crucial if we are to ensure that women take their rightful place at forefront of technological innovation.