FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4366981208> ?p ?o ?g. }

• W4366981208 abstract "Purpose This study aims to investigate the extent to which newly certified public accountants (CPAs) and accounting graduate students possess a comprehensive understanding of cryptocurrencies and the skills they have acquired throughout their education. Design/methodology/approach A qualitative analysis was used through semi-structured interviews to obtain an in-depth insight into cryptocurrencies, which could not be investigated easily through quantitative methods, and to provide an understanding of the context for cryptocurrencies from CPA and non-CPA students' points of view. This was in addition to focusing on understanding the differences between the students' thoughts. Findings This study found that recent accounting graduates and CPA members have the least awareness of cryptocurrencies, likely due to a lack of professors' comprehension or exposure to the concept. However, students involved in forensic courses provided more information about cryptocurrencies compared with other students. Research limitations/implications The data are limited to only a single country. Given that cryptocurrencies are a relatively new notion in accounting, there is an alarming lack of legislation. Further, the authors found that recent accounting graduates and CPAs had the same level of knowledge of cryptocurrencies, most probably due to a lack of exposure during their education and academics' limited understanding of the concept. Practical implications The students' differing answers about cryptocurrencies show differences in their current level of understanding of cryptocurrencies. Originality/value This study has identified that the vast majority of accounting graduates lack adequate knowledge about cryptocurrencies or access to adequate resources, despite understanding the fundamental concepts of cryptocurrency." @default.
• W4366981208 created "2023-04-27" @default.
• W4366981208 creator A5060212946 @default.
• W4366981208 creator A5066947057 @default.
• W4366981208 creator A5068989113 @default.
• W4366981208 creator A5084918666 @default.
• W4366981208 date "2023-04-27" @default.
• W4366981208 modified "2023-10-14" @default.
• W4366981208 title "Cryptocurrencies in accounting schools?" @default.
• W4366981208 cites W1986527734 @default.
• W4366981208 cites W2024400353 @default.
• W4366981208 cites W2034682685 @default.
• W4366981208 cites W2059968529 @default.
• W4366981208 cites W2060715914 @default.
• W4366981208 cites W2073139014 @default.
• W4366981208 cites W2115523862 @default.
• W4366981208 cites W2148060062 @default.
• W4366981208 cites W2336718975 @default.
• W4366981208 cites W2510547309 @default.
• W4366981208 cites W2769638291 @default.
• W4366981208 cites W2782415435 @default.
• W4366981208 cites W2792404778 @default.
• W4366981208 cites W2793404869 @default.
• W4366981208 cites W2811333175 @default.
• W4366981208 cites W2915303612 @default.
• W4366981208 cites W2945364447 @default.
• W4366981208 cites W2971066954 @default.
• W4366981208 cites W2981513490 @default.
• W4366981208 cites W2983002284 @default.
• W4366981208 cites W3043427684 @default.
• W4366981208 cites W3122466371 @default.
• W4366981208 cites W3124534204 @default.
• W4366981208 cites W3125360912 @default.
• W4366981208 cites W3128042749 @default.
• W4366981208 cites W3128106980 @default.
• W4366981208 cites W3162535489 @default.
• W4366981208 cites W3173208982 @default.
• W4366981208 cites W3195263635 @default.
• W4366981208 cites W3201313498 @default.
• W4366981208 cites W3202143597 @default.
• W4366981208 cites W4200174141 @default.
• W4366981208 cites W4205193045 @default.
• W4366981208 cites W4225265950 @default.
• W4366981208 cites W4241790128 @default.
• W4366981208 cites W4251131413 @default.
• W4366981208 cites W864379382 @default.
• W4366981208 doi "https://doi.org/10.1108/heswbl-12-2022-0284" @default.
• W4366981208 hasPublicationYear "2023" @default.
• W4366981208 type Work @default.
• W4366981208 citedByCount "0" @default.
• W4366981208 crossrefType "journal-article" @default.
• W4366981208 hasAuthorship W4366981208A5060212946 @default.
• W4366981208 hasAuthorship W4366981208A5066947057 @default.
• W4366981208 hasAuthorship W4366981208A5068989113 @default.
• W4366981208 hasAuthorship W4366981208A5084918666 @default.
• W4366981208 hasConcept C119857082 @default.
• W4366981208 hasConcept C121955636 @default.
• W4366981208 hasConcept C144024400 @default.
• W4366981208 hasConcept C144133560 @default.
• W4366981208 hasConcept C151730666 @default.
• W4366981208 hasConcept C180706569 @default.
• W4366981208 hasConcept C190248442 @default.
• W4366981208 hasConcept C2776291640 @default.
• W4366981208 hasConcept C2776950860 @default.
• W4366981208 hasConcept C2779343474 @default.
• W4366981208 hasConcept C36289849 @default.
• W4366981208 hasConcept C38652104 @default.
• W4366981208 hasConcept C41008148 @default.
• W4366981208 hasConcept C86803240 @default.
• W4366981208 hasConceptScore W4366981208C119857082 @default.
• W4366981208 hasConceptScore W4366981208C121955636 @default.
• W4366981208 hasConceptScore W4366981208C144024400 @default.
• W4366981208 hasConceptScore W4366981208C144133560 @default.
• W4366981208 hasConceptScore W4366981208C151730666 @default.
• W4366981208 hasConceptScore W4366981208C180706569 @default.
• W4366981208 hasConceptScore W4366981208C190248442 @default.
• W4366981208 hasConceptScore W4366981208C2776291640 @default.
• W4366981208 hasConceptScore W4366981208C2776950860 @default.
• W4366981208 hasConceptScore W4366981208C2779343474 @default.
• W4366981208 hasConceptScore W4366981208C36289849 @default.
• W4366981208 hasConceptScore W4366981208C38652104 @default.
• W4366981208 hasConceptScore W4366981208C41008148 @default.
• W4366981208 hasConceptScore W4366981208C86803240 @default.
• W4366981208 hasLocation W43669812081 @default.
• W4366981208 hasOpenAccess W4366981208 @default.
• W4366981208 hasPrimaryLocation W43669812081 @default.
• W4366981208 hasRelatedWork W1548506959 @default.
• W4366981208 hasRelatedWork W2066150711 @default.
• W4366981208 hasRelatedWork W2089487275 @default.
• W4366981208 hasRelatedWork W2361066102 @default.
• W4366981208 hasRelatedWork W2366252173 @default.
• W4366981208 hasRelatedWork W2915219640 @default.
• W4366981208 hasRelatedWork W2937674331 @default.
• W4366981208 hasRelatedWork W2941108374 @default.
• W4366981208 hasRelatedWork W4289551004 @default.
• W4366981208 hasRelatedWork W4319862133 @default.
• W4366981208 isParatext "false" @default.
• W4366981208 isRetracted "false" @default.
• W4366981208 workType "article" @default.