جستجوی مقالات مرتبط با کلیدواژه « digital transformation » در نشریات گروه « حسابداری »

This study provides a proposed digital platform for accounting disclosure of corporate social responsibility (CSR) performance. The purpose of this digital platform is to help companies disclose their sustainability performance in accordance with international standards by providing a platform for activities in the field of corporate social responsibility. Digital platforms provide mechanisms for measuring and disclosing corporate social responsibility and sustainability. This study provides new information and new measures of his CSR performance in three main dimensions: economic, social and environmental value creation. This study develops a digital platform to measure and disclose CSR performance in applied research in the Egyptian healthcare industry.The results of this study demonstrate that using digital platforms as measurement and disclosure systems is worthwhile and valuable. The results of the applied study demonstrate the effectiveness of the system in measuring strategic sustainability performance dimensions. This research provides a wealth of information for all users of financial reports and addresses stakeholder needs for more information on the measurement and disclosure of corporate social responsibility performance. This research has practical implications for companies using this system as a measurement tool to measure strategic sustainability performance. This research has implications not only for the concept of strategic sustainable performance of companies, but also for the concept of corporate social responsibility.

The digital world has disrupted entire sectors, such as publishing, media recording, commerce, and manufacturing, among others. The financial services sector is not being spared.“Digital transformation” has been on the agenda of many executives and board rooms for quite a long time. But beyond the buzzword, it is often not clear what “digital transformation” means. Financial services have often interpreted “digital transformation” only as a means to provide access to some products via digital channels, online or mobile, or, alternatively, as a pure cost reduction initiative. Digital transformation is much more than that: it is an entire change in the company’s business model.It involves putting the customer at the center and using digital platforms to build a new business and operating model around that, using both own or external products and services. In today's age, open banking and the use of APIs is one of the ways to enter the digital transformation into the banking industry.Therefore, in this article, after the introduction of open banking, two scenarios have been presented for the optimality of the open banking model by metaheuristic algorithms according to their similarity to the ecosystem of the banking industry, and finally, after examining the results of testing on the data It was concluded that the best platform is to use the second scenario based on the FMO algorithm in the design of open banking platforms.