Disruptive Technologies and Finance Professionals Engagement: Post Covid-19 Survival Signal
Disruptive Technologies and Finance Professionals Engagement
Keywords:
Fourth Industrial Revolution, Finance industry, Digital Currency, Covid-19Abstract
The reality of the fourth industrial revolution (4IR) has been forced on the less tech-savvy by the disruptive virus popularly known as covid-19. In this context, the responsiveness of finance professionals to job-related disruptive technology prior Covid-19 is a key indicator to their survival in the 4IR era. The study investigated the extent to which the Nigerian finance professionals engaged in online transactions prior the global pandemic. It also examined the level of ownership of digital currency both by individual finance professionals and by the organizations they work for. Quantitative data were purposively sourced from a sample of 250 accounting professionals which were selected from a population of 1300 using a structured questionnaire. Descriptive statistics and correlation analysis were employed to analyse data. In spite of the high level of engagement with online transaction, results revealed a low level of ownership of digital currency among professionals and zero level of ownership by organisations. The study signaled a low level of responsiveness to digital currency transactions, which has a high potential of displacing the service of finance professionals in the near future. The study concluded that the apathy exhibited by the finance professional prior covid-19 could deprive them the possible dividend of digital currency as a disruptive technology in the industry.
References
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Kaka, E. J. (2020). The Covid-19 Crisis, Risk Compliance and its Aftermath on Professional Accountants. Indonesian Journal of Accounting and Governance. 4(1), pp. 65-81.
Kim, Y. B, Lee, J., Park, N., Choo, J., Kim, J-H & Kim, C. H. (2017). When Bitcoin Encounters Information in an Online Forum: Using Text Mining to Analyse User Opinions And Predict Value Fluctuation, PLoS ONE, 12 (5), pp. 1-14.
Kondor, D., Posfai, M., Csabai, I. & Vattay, G. (2014). Do the Rich Get Richer? An Empirical Analysis of the Bitcoin Transaction Network, PLoS ONE 9 (2), pp. e86197.
Kristoufek, L. (2015). What Are the Main Drivers of the Bitcoin Price? Evidence from Wavelet Coherence Analysis, PLoS ONE 10 (4), pp. 1-15.
Krivoruchko, S., Ponamorenko, V. & Nebera, A. (2018). Central Bank Policy and Cryptocurrencies. Journal of Reviews on Global Economics, 7, pp. 549-561.
Kshetri, N. (2018). Blockchain’s Roles in Meeting Key Supply Chain Management Objectives, International Journal of Information Management, pp. 39, pp. 80-89.
Ly, M. K. M. (2014). Coining Bitcoin's Legal-Bits: Examining the Regulatory Framework for Bitcoin and Virtual Currencies, Harv. J. Law and Tec, 27, pp. 587-587.
Moore, T. (2013). The Promise and Perils of Digital Currencies, International Journal of Critical Infrastructure Protection, 6, pp. 147-149.
Nakamoto, S. (2008). Bitcoin: A Peer-to-Peer Electronic Cash System. Retrieved from https://bitcoin.org/bitcoin.pdf, 08/23/2018
Nnabuife, S. O. & Jarrar, Y. (2018). Online Media Coverage of Bitcoin Crypto-currency in Nigeria: A study of Selected Online Version of Leading Mainstream Newspapers in Nigeria, H-ermes Journal of Communication, 12, pp. 141-172.
Olusoji, J. G., Ogunkoya, O. A., Lasisi, J. O. & Elumah, L. O. (2015). Risk and Trust in Online Shopping: Experience from Nigeria, International Journal of African and Asian Studies, 11, pp. 71-77.
Osazevhabru, H. & Yomere, G. (2015). Benefits and challenges of Nigeria’s Cash-less Policy, Kuwait Chapter of Arabian Journal of Business and Management Review, 4 (9), pp. 1-10.
Pandey, P. K. (2017). Bitcoin as Emerging Virtual Currency and Its Related Impact on India, International Journal of Latest Engineering and Management Research (IJLEMR), 2 (7), pp. 59-63.
Papadopoulou, S. & Papadopoulou, M. (2020). The Accounting Profession Amidst the COVID-19 Pandemic. International Journal of Accounting and Financial Reporting, 10(2), pp. 39-59.
Piazza, F. S. (2017). ‘Bitcoin and the Blockchain as Possible Corporate Governance Tools: Strengths and Weaknesses’, Penn State Journal of Law and International Affairs, 5(2), pp. 262-301.
PricewaterhouseCoopers (PWC) Global (2016). Blurred Lines: How FinTech is Shaping Financial Services, Global FinTech Report. Retrieved from https://www.pwc.ru/en/banking/publications/fintech-global-report-eng.pdf, 03/18/2019.
Reddy, E. & Minnaar, A. (2018). Cryptocurrency: A Tool and Target for Cybercrime. Acta Criminologica: Southern African Journal of Criminology, 31(3), Special Edition: Cybercrime
Richter, C. Kraus, S. & Bouncken, R. B. (2015). ‘Virtual Currencies Like Bitcoin as A Paradigm Shift in The Field of Transactions’, International Business and Economics Research Journal, 14 (4), pp. 575-586.
Salawu, M. K. & Moloi, T. (2018). Benefits of Legislating Cryptocurrencies: Perception of Nigerian Professional Accountants, Academy of Accounting and Financial Studies Journal, 22 (6), pp. 1-17.
Salawu, M., Venter, S. & Moloi, T. (2018). Accounting Students Awareness and Understanding of Skills and Competencies Demanded by the Fourth Industrial Revolution, Proceedings of International Conference on Economics, Management and Technology, Bangkok, Thailand, pp. 15-31.
Schuh, S. & Shy, O. (2016). U.S. Consumers’ Adoption and Use of Bitcoin and Other Virtual Currencies, banqueducanada.ca Unpublished Retrieved from, https://www.dnb.nl/en/binaries/Consumer%20VC%20paper_DNB_FINAL_corrected_tcm47-344530.pdf?2016083013, 08/20/2018.
Seetharaman, A., Saravanan, A. S., Patwa, N. & Mehta, J. (2017). Impact of Bitcoin as a World Currency, Accounting and Finance Research, 6 (2), pp. 230-246.
Shahzad, S. J. H., Bouri, E., Roubaud, D., Kristoufek, L. & Lucey, B. (2019). Is Bitcoin a better safe-haven investment than gold and commodities? International Review of Financial Analysis, 63, pp. 322-330.
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Tsanidis, C., Nerantzaki, D., Karavasilis, G., Vrana, V. & Paschaloudis, D. (2015). Greek Consumers and the Use of Bitcoin, The Business and Management Review, 6 (2), pp. 295-302.
Wiśniewska, A. (2016). Bitcoin as an example of virtual currency. Institute of Economic Research Working Papers, (1/2016
Woodside, J. M., Augustine, F. K. & Giberson, W. (2017). Blockchain Technology Adoption Status and Strategies, Journal of International Technology and Information Management, 26 (2), pp. 65-93.
Zamani, E. D. & Babatsikos, I. (2017). The Use of Bitcoin in Greece. The 11th Mediterranean Conference on Information Systems (MCIS), pp. 1-12, Genoa, Italy.
Agbi, S. E. & Yusuf, I. (2018). The impact of electronic payments and cashless policy on the shadow economy in Nigeria, ICAN Journal of Accounting and Finance (IJAF), 7(1), pp. 154-165.
Agur, I., Peria, S. M., & Rochon, C. (2020). Digital Financial Services and the Pandemic: Opportunities and Risks for Emerging and Developing Economies, International Monetary Fund Research, Special Series on COVID-19
Albitar, K., Gerged, A. M., Kikhia, K., & Hussainey, K. (2020). Auditing in times of social distancing: The effect of COVID-19 on auditing quality. International Journal of Accounting and Information Management. In Press.
Armelius, H., Boel, P., Andreas- Claussen, C. & Nessén, M. (2018). The e-krona and the macroeconomy. Penning- Och Valutapolitik, 3, pp. 42-64
Arsov, A. (2017), Bitcoin as an Innovative Payment Currency in Germany: Development of the e-Gold Standard, Journal of International Business Research and Marketing 2(2), pp. 33-42.
Ayegba, A., Ochiba, A. A., Omale, A. D. & Onoja, A. D. (2017). A Study of Consumers’ Experience on Online Shopping in Nigeria, International Journal of Advancements in Research and Technology, 6(4), pp. 22-32.
Bech, M. Faruqui, U., Ougaard, F. & Picillo, C. (2018). Payments are a-Changin’ but Cash Still Rules, BIS Quarterly Review, pp. 67-80.
Beck, R., Avital, M., Rossi, M. & Thatcher, J. B (2017). Blockchain technology in business and information systems Research. Business & Information Systems Engineering, 59(6).
Campbell-Verduyn, Malcolm. 2017. Bitcoin, Crypto-
Coins, and Global Anti-Money Laundering Governance. Crime, Law and Social Change
Campbell-Verduyn, Malcolm. 2017. Bitcoin, Crypto-
Coins, and Global Anti-Money Laundering Governance. Crime, Law and Social Chang
Blanke, J. M. (2018). Privacy and Outrage, Journal of Law, Technology and the Internet, 9, pp. 1-7.
Boel, P. (2016). Thinking about the Future of Money and Potential Implications for Central Banks, Economic Review, Sveriges Riksbank, 1, pp. 147-58.
Bohr, J., Bashir, M. (2014). Who Uses Bitcoin? An exploration of the Bitcoin Community, Twelfth Annual Conference on Privacy, Security and Trust (PST), pp. 94-101, Toronto, ON, Canada.
Bonneau, J., Miller, A., Clark, J., Narayanan, A., Kroll, J. A. & Felten, E. W. (2015). SoK: Research Perspectives and Challenges for Bitcoin and Cryptocurrencies, IEEE Symposium on Security and Privacy, pp. 104-121.
Bryans, D. (2014). Bitcoin and Money Laundering: Mining for an Effective Solution. Indiana Law Journal, 89(1), pp. 441-472.
Campbell-Verduyn, M. (2017). Bitcoin, Crypto-Coins, and Global anti-money laundering governance. Crime, Law and Social Change.
Campbell-Verduyn, Malcolm (Ed.) (2018). Bitcoin and beyond: Cryptocurrencies, blockchains, and global governance, RIPE Series in Global Political Economy, ISBN 978-1-315-21190-9, Routledge, Taylor & Francis Group, London
Carlsson-Szleznak, P. Reeves M. & Swartz, P. (2020). Understanding the Economic Shock of Coronavirus, Harvard Business Review. Retrieved from https://hbr.org/2020/03/understanding-the-economic-shock-of-coronavirus, 03/27/2020.
Central Bank of Nigeria (CBN), (2018). Virtual Currencies Not Legal Tender in Nigeria, Press Release, 18 June.
Cermak, V. (2017). Can Bitcoin Become a Viable Alternative to Fiat Currencies? An Empirical Analysis of Bitcoin's Volatility Based on a GARCH Model. SSRN Electronic Journal.
Chen, Y. (2018). Blockchain Tokens and the Potential Democratisation of Entrepreneurship and Innovation, Business Horizons, 61(4), pp. 567-575.
Connolly, A. J. & Kick, A. (2015). What Differentiates Early Organisation Adopters of Bitcoin from Non-Adopters?, Emergent Research Forum Paper, Twenty-first Americas Conference on Information Systems, Puerto Rico.
Cvetkova, I. (2018). Cryptocurrencies Legal Regulation, Brics Law Journal, 5(2), pp. 128-153.
DeVries, D. P. (2016). An Analysis of Cryptocurrency, Bitcoin, and other Future, International Journal of Business and Commerce, 1(2), pp. 1-9
Ejoh, N. & Okpa, I. (2014). The Workability of the Cash-less Policy Implementation in Nigeria, Journal of Economics and Sustainable Development, 5(17), pp. 179-191.
Ernst & Young’s (EY), (2018). IFRS: Accounting for Crypto-assets. Retrieved from https://www.ey.com/Publication/vwLUAssets/ey-ifrs-accounting-for-crypto-assets-new/$FILE/ey-IFRS-accounting-for-crypto-assets.pdf, 03/18/2019.
Fyrigou-Koulouri, M. (2018). Blockchain Technology: An Interconnected Legal Framework for an Interconnected System Marina, Journal of Law, Technology and the Internet, 9, pp. 1-14.
Gikay, A. A. (2018). Regulating Decentralised Cryptocurrencies Under Payment Services Law: Lessons from European Union Law, Journal of Law, Technology and the Internet, 9 (1), pp. 1-35
Goodell, J. W. & Goutte, S. (2020). Diversifying with cryptocurrencies during COVID-19. Retrieved from https://www.researchgate.net/publication/342339242_Diversifying_with_cryptocurrencies_during_COVID-19, 07/17/2020.
Griffiths, M. E. (2015). Virtual Currency Businesses: An Analysis of the Evolving Regulatory Landscape, Texas Tech Administrative Law Journal, 16, pp. 303-331.
Gröblacher, M. (2018). Cryptocurrencies (Bitcoins) in Financial Reporting - New Challenge for Accountants. Conference: FINIZ 2018, pp. 88-93, Belgrade, Sindidunum University, Serbia
Henry, C. S., Huynh, K. P. & Nicholls, G. (2018). Bitcoin Awareness and Usage in Canada, Journal of Digital Banking, 2(4), pp. 311-337.
Ibbotson, C. (2020). Don't Panic: How to Manage your Finances and Financial Anxieties During and After Coronavirus. EBOOK, ISBN: 9781771089043, Nimbus.
International Federation of Accountants (IFAC), (2005). Revised Code of Ethics for Professional Accountants, International Accounting Education Standards Board. Retrieved from https://www.ethicsboard.org accessed 03/28/2019
International Federation of Accountants (IFAC), (2019). Framework for PAO Capacity Building. Retrieved from https://www.ifac.org/about-ifac/developing-global-profession/framework-pao-capacity-building, 03/18/2019.
Islam, M., Mohd-Nor, R., & Al-Shaikhli, I., & Kabir, S. M. H. (2018). Cryptocurrency vs. Fiat Currency: Architecture, Algorithm, Cashflow & Ledger Technology on Emerging Economy. 69-73. 2018 International Conference on Information and Communication Technology for the Muslim World (ICT4M), Kuala Lumpur, Malaysia.
Kabuya, P. (2020). How can the Accountancy Profession contribute to ensuring Covid-19 support reached the intended beneficiaries? Developing the Accountancy Profession, International Federation of Accountants. Retrieved from www.ifac.org. 11/14/2020.
Kaka, E. J. (2020). The Covid-19 Crisis, Risk Compliance and its Aftermath on Professional Accountants. Indonesian Journal of Accounting and Governance. 4(1), pp. 65-81.
Kim, Y. B, Lee, J., Park, N., Choo, J., Kim, J-H & Kim, C. H. (2017). When Bitcoin Encounters Information in an Online Forum: Using Text Mining to Analyse User Opinions And Predict Value Fluctuation, PLoS ONE, 12 (5), pp. 1-14.
Kondor, D., Posfai, M., Csabai, I. & Vattay, G. (2014). Do the Rich Get Richer? An Empirical Analysis of the Bitcoin Transaction Network, PLoS ONE 9 (2), pp. e86197.
Kristoufek, L. (2015). What Are the Main Drivers of the Bitcoin Price? Evidence from Wavelet Coherence Analysis, PLoS ONE 10 (4), pp. 1-15.
Krivoruchko, S., Ponamorenko, V. & Nebera, A. (2018). Central Bank Policy and Cryptocurrencies. Journal of Reviews on Global Economics, 7, pp. 549-561.
Kshetri, N. (2018). Blockchain’s Roles in Meeting Key Supply Chain Management Objectives, International Journal of Information Management, pp. 39, pp. 80-89.
Ly, M. K. M. (2014). Coining Bitcoin's Legal-Bits: Examining the Regulatory Framework for Bitcoin and Virtual Currencies, Harv. J. Law and Tec, 27, pp. 587-587.
Moore, T. (2013). The Promise and Perils of Digital Currencies, International Journal of Critical Infrastructure Protection, 6, pp. 147-149.
Nakamoto, S. (2008). Bitcoin: A Peer-to-Peer Electronic Cash System. Retrieved from https://bitcoin.org/bitcoin.pdf, 08/23/2018
Nnabuife, S. O. & Jarrar, Y. (2018). Online Media Coverage of Bitcoin Crypto-currency in Nigeria: A study of Selected Online Version of Leading Mainstream Newspapers in Nigeria, H-ermes Journal of Communication, 12, pp. 141-172.
Olusoji, J. G., Ogunkoya, O. A., Lasisi, J. O. & Elumah, L. O. (2015). Risk and Trust in Online Shopping: Experience from Nigeria, International Journal of African and Asian Studies, 11, pp. 71-77.
Osazevhabru, H. & Yomere, G. (2015). Benefits and challenges of Nigeria’s Cash-less Policy, Kuwait Chapter of Arabian Journal of Business and Management Review, 4 (9), pp. 1-10.
Pandey, P. K. (2017). Bitcoin as Emerging Virtual Currency and Its Related Impact on India, International Journal of Latest Engineering and Management Research (IJLEMR), 2 (7), pp. 59-63.
Papadopoulou, S. & Papadopoulou, M. (2020). The Accounting Profession Amidst the COVID-19 Pandemic. International Journal of Accounting and Financial Reporting, 10(2), pp. 39-59.
Piazza, F. S. (2017). ‘Bitcoin and the Blockchain as Possible Corporate Governance Tools: Strengths and Weaknesses’, Penn State Journal of Law and International Affairs, 5(2), pp. 262-301.
PricewaterhouseCoopers (PWC) Global (2016). Blurred Lines: How FinTech is Shaping Financial Services, Global FinTech Report. Retrieved from https://www.pwc.ru/en/banking/publications/fintech-global-report-eng.pdf, 03/18/2019.
Reddy, E. & Minnaar, A. (2018). Cryptocurrency: A Tool and Target for Cybercrime. Acta Criminologica: Southern African Journal of Criminology, 31(3), Special Edition: Cybercrime
Richter, C. Kraus, S. & Bouncken, R. B. (2015). ‘Virtual Currencies Like Bitcoin as A Paradigm Shift in The Field of Transactions’, International Business and Economics Research Journal, 14 (4), pp. 575-586.
Salawu, M. K. & Moloi, T. (2018). Benefits of Legislating Cryptocurrencies: Perception of Nigerian Professional Accountants, Academy of Accounting and Financial Studies Journal, 22 (6), pp. 1-17.
Salawu, M., Venter, S. & Moloi, T. (2018). Accounting Students Awareness and Understanding of Skills and Competencies Demanded by the Fourth Industrial Revolution, Proceedings of International Conference on Economics, Management and Technology, Bangkok, Thailand, pp. 15-31.
Schuh, S. & Shy, O. (2016). U.S. Consumers’ Adoption and Use of Bitcoin and Other Virtual Currencies, banqueducanada.ca Unpublished Retrieved from, https://www.dnb.nl/en/binaries/Consumer%20VC%20paper_DNB_FINAL_corrected_tcm47-344530.pdf?2016083013, 08/20/2018.
Seetharaman, A., Saravanan, A. S., Patwa, N. & Mehta, J. (2017). Impact of Bitcoin as a World Currency, Accounting and Finance Research, 6 (2), pp. 230-246.
Shahzad, S. J. H., Bouri, E., Roubaud, D., Kristoufek, L. & Lucey, B. (2019). Is Bitcoin a better safe-haven investment than gold and commodities? International Review of Financial Analysis, 63, pp. 322-330.
The Association of Chartered Certified Accountants (ACCA), (2012). The Role of Accountancy in Economic Development, A paper prepared for the High-Level Meeting on Accounting for Development in Doha, Qatar, on 22 April 2012. Retrieved from https://www.accaglobal.com/content/dam/acca/global/PDF-technical/global-economy/pol-tp-raed.pdf, 03/16/2019.
Tsanidis, C., Nerantzaki, D., Karavasilis, G., Vrana, V. & Paschaloudis, D. (2015). Greek Consumers and the Use of Bitcoin, The Business and Management Review, 6 (2), pp. 295-302.
Wiśniewska, A. (2016). Bitcoin as an example of virtual currency. Institute of Economic Research Working Papers, (1/2016
Woodside, J. M., Augustine, F. K. & Giberson, W. (2017). Blockchain Technology Adoption Status and Strategies, Journal of International Technology and Information Management, 26 (2), pp. 65-93.
Zamani, E. D. & Babatsikos, I. (2017). The Use of Bitcoin in Greece. The 11th Mediterranean Conference on Information Systems (MCIS), pp. 1-12, Genoa, Italy.
Published
2021-02-08
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Salawu, M. K., & Moloi, T. (2021). Disruptive Technologies and Finance Professionals Engagement: Post Covid-19 Survival Signal: Disruptive Technologies and Finance Professionals Engagement. The Journal of Accounting and Management, 11(2). Retrieved from https://dj.univ-danubius.ro/index.php/JAM/article/view/694
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