{"id":"https://openalex.org/W7204896565","doi":"https://doi.org/10.5281/zenodo.22235457","title":"DIGITAL INNOVATION AND THE FUTURE OF REAL \u2013 TIME FINANCIAL REPORTING","display_name":"DIGITAL INNOVATION AND THE FUTURE OF REAL \u2013 TIME FINANCIAL REPORTING","publication_year":2026,"publication_date":"2026-08-30","ids":{"openalex":"https://openalex.org/W7204896565","doi":"https://doi.org/10.5281/zenodo.22235457"},"language":"en","primary_location":{"id":"doi:10.5281/zenodo.22235457","doi":"https://doi.org/10.5281/zenodo.22235457","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.22235457","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"BookChapter"},"volume":null,"type":"book-chapter","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.22235457","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5148875102","display_name":"Dharshini Nithila R K","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dharshini Nithila R K","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5147700023","display_name":"Lothika V","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Lothika V","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5088554674","display_name":"V Akshaya","orcid":"https://orcid.org/0009-0003-9822-0035","observed_orcids":["https://orcid.org/0009-0003-9822-0035"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Akshaya V","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5133903655","display_name":"K. Nirmala","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dr. K. Nirmala","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.7919999957084656,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.7919999957084656,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.0575999990105629,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13346","display_name":"Digital Transformation in Financial Services","score":0.0568000003695488,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/real-time-financial-reporting","display_name":"real-time financial reporting","score":1.0},{"id":"https://openalex.org/keywords/digital-innovation","display_name":"digital innovation","score":0.890999972820282},{"id":"https://openalex.org/keywords/artificial-intelligence-in-accounting","display_name":"artificial intelligence in accounting","score":0.777999997138977},{"id":"https://openalex.org/keywords/blockchain","display_name":"blockchain","score":0.9520000219345093},{"id":"https://openalex.org/keywords/robotic-process-automation","display_name":"robotic process automation","score":0.9259999990463257},{"id":"https://openalex.org/keywords/cloud-computing","display_name":"cloud computing","score":0.9620000123977661},{"id":"https://openalex.org/keywords/accounting-software","display_name":"accounting software","score":0.9490000009536743},{"id":"https://openalex.org/keywords/financial-decision-making","display_name":"financial decision-making","score":0.8349999785423279},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.8370000123977661},{"id":"https://openalex.org/keywords/cash-flow-management","display_name":"cash flow management","score":0.984000027179718},{"id":"https://openalex.org/keywords/system-integration-challenges","display_name":"system integration challenges","score":0.6150000095367432},{"id":"https://openalex.org/keywords/cybersecurity-risks","display_name":"cybersecurity risks","score":0.8109999895095825},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.7590000033378601},{"id":"https://openalex.org/keywords/financial-transparency","display_name":"financial transparency","score":0.4399999976158142}],"concepts":[{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.6430000066757202},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6004999876022339},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5805000066757202},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5752999782562256},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.5462999939918518},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.4869000017642975},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4839000105857849},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.42570000886917114},{"id":"https://openalex.org/C89992363","wikidata":"https://www.wikidata.org/wiki/Q5961558","display_name":"Track (disk drive)","level":2,"score":0.40630000829696655},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.3504999876022339},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.3465999960899353},{"id":"https://openalex.org/C2777904410","wikidata":"https://www.wikidata.org/wiki/Q7397","display_name":"Software","level":2,"score":0.3249000012874603},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.3222000002861023},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3212999999523163},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.31859999895095825},{"id":"https://openalex.org/C106201281","wikidata":"https://www.wikidata.org/wiki/Q336119","display_name":"Business operations","level":2,"score":0.3003000020980835},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.2994999885559082},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.2939000129699707},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.28690001368522644},{"id":"https://openalex.org/C85345410","wikidata":"https://www.wikidata.org/wiki/Q851587","display_name":"Business process","level":3,"score":0.27390000224113464},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.27160000801086426},{"id":"https://openalex.org/C164516710","wikidata":"https://www.wikidata.org/wiki/Q1166072","display_name":"Financial transaction","level":3,"score":0.2694999873638153},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.2678999900817871},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.2637999951839447},{"id":"https://openalex.org/C540431452","wikidata":"https://www.wikidata.org/wiki/Q16319025","display_name":"FinTech","level":3,"score":0.2574999928474426},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2549999952316284},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.2542000114917755},{"id":"https://openalex.org/C70179600","wikidata":"https://www.wikidata.org/wiki/Q1416547","display_name":"Financial plan","level":2,"score":0.2540000081062317},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.25060001015663147}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.22235457","doi":"https://doi.org/10.5281/zenodo.22235457","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.22235457","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"BookChapter"},{"id":"doi:10.5281/zenodo.22235458","doi":"https://doi.org/10.5281/zenodo.22235458","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.22235458","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"BookChapter"}],"best_oa_location":{"id":"doi:10.5281/zenodo.22235457","doi":"https://doi.org/10.5281/zenodo.22235457","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.22235457","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"BookChapter"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7217480456","https://openalex.org/W2043517143","https://openalex.org/W4243032968","https://openalex.org/W6930615141","https://openalex.org/W4407658162","https://openalex.org/W7142728307","https://openalex.org/W7134277570","https://openalex.org/W2373116962","https://openalex.org/W7070507177","https://openalex.org/W1033431533"],"abstract_inverted_index":{"ABSTRACT:":[0],"In":[1],"the":[2,95,111,118,122,142,151,177,192,198,202,222,228,239,244,272,285,290,294,296,308],"present":[3],"fast-changing":[4],"business":[5,47,297],"world,":[6],"it":[7,186],"is":[8,172,184,265,270,282],"essential":[9,66],"to":[10,13,168,292,319],"be":[11,36,317],"able":[12],"makeinformed":[14],"financial":[15,22,69,79,119,127,155,250,263,276,301],"decisions":[16,80],"based":[17],"on":[18,204],"accurate":[19],"information.":[20],"The":[21,32,83,124,147,246],"reporting":[23,105,128,223,251,264,277],"systemworks":[24],"with":[25,102,140,197,230],"data":[26,247],"acquired":[27],"at":[28],"specific":[29],"time":[30],"intervals.":[31],"process":[33,84],"can,":[34,252],"therefore,":[35,107,253],"describedas":[37],"periodic":[38],"and":[39,60,100,116,144,159,161,189,211,241,298],"may":[40],"create":[41],"problems":[42],"for":[43],"management":[44,112,234,291],"when":[45],"making":[46,78],"decisions.Modern":[48],"technologies":[49],"such":[50],"as":[51],"artificial":[52],"intelligence":[53],"(AI),":[54],"blockchain,":[55],"machine":[56],"learning,":[57],"RPA,cloud":[58],"computing,":[59],"accounting":[61,313],"software":[62],"are":[63,71],"playing":[64],"an":[65],"role":[67],"in":[68,73,77,87,109,150,165,215,221,255,259,278,305],"reporting.Reports":[70],"generated":[72],"real-time":[74,154,182,262,306],"aiding":[75],"managers":[76,160,188],"andenhancing":[81],"transparency.":[82],"also":[85,129,226],"helps":[86,187],"providing":[88],"more":[89],"accuracy":[90],"since":[91],"themanagement":[92],"can":[93,236,316],"track":[94,238],"expenditure,":[96],"income,":[97],"cash":[98,232],"flows,":[99],"profits":[101],"ease.":[103],"Real-timefinancial":[104],"is,":[106],"crucial":[108],"helping":[110],"make":[113,299],"informed":[114,257],"businessdecisions":[115],"monitor":[117,293],"performance":[120,194],"of":[121,126,153,176,180,195,213,243,275],"organization.":[123],"implementationprocess":[125],"poses":[130],"some":[131],"challenges,":[132],"including":[133,217],"system":[134,314],"integration,privacy,":[135],"cybersecurity":[136],"risks,":[137],"costs":[138],"associated":[139],"implementing":[141],"system,":[143],"compliancewith":[145],"regulations.":[146],"information":[148,287],"used":[149,318],"production":[152],"reports":[156],"must":[157],"bereliable,":[158],"auditors":[162,190],"should":[163],"invest":[164],"modern":[166],"technology":[167],"ensure":[169],"that":[170,185,269,315],"thesystem":[171],"not":[173],"compromised.":[174],"One":[175],"significant":[178],"benefits":[179],"using":[181],"financialreporting":[183],"compare":[191],"actual":[193],"anorganization":[196],"projected":[199],"figures.":[200],"Monitoring":[201],"trends":[203],"a":[205,266,311],"regular":[206],"basis":[207],"assist":[208],"inidentifying":[209],"irregularities":[210],"instances":[212],"fraud":[214],"finances,":[216],"unplanned":[218],"spending,and":[219],"errors":[220],"process.":[224],"It":[225],"aids":[227],"firm":[229],"better":[231,300],"flow":[233],"asmanagers":[235],"easily":[237],"inflows":[240],"outflows":[242],"business.":[245],"obtained":[248],"throughreal-time":[249],"help":[254],"supporting":[256],"decision-making":[258],"abusiness":[260],"overall":[261],"vital":[267,283],"technique":[268],"changing":[271],"conventional":[273],"way":[274],"organizations.":[279],"Its":[280],"implementation":[281],"inproviding":[284],"necessary":[286],"required":[288],"by":[289],"performanceof":[295],"decisions.":[302],"Maintaining":[303],"records":[304],"ensuresthat":[307],"organization":[309],"has":[310],"reliable":[312],"support":[320],"its":[321],"longterm":[322],"goals.":[323]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-09-02T00:00:00"}
