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on Information and Communication Technologies |
| By: | R. Bawack (Audencia Business School); D. Dennehy; C. A. Kumi; W. Boutchouang |
| Abstract: | This study explores the impact of Artificial Intelligence Analytics (AIA) capability, supported by wearable technology, on patient-centered care in the healthcare systems of low- and middle-income countries (LMICs). Focusing on Cameroon and Ghana, a cross-country survey assessed how these digital health tools influence perceptions of effective patient-professional communication, empathy, patient involvement, and access to essential healthcare. Using big data analytics capability theory adapted to healthcare and structural equation modeling, the findings reveal that AIA capability significantly improves perceptions of patient-centered care, particularly regarding communication and empathy, with differences between the two countries. Although eHealth literacy enhances positive perceptions of care, it does not significantly moderate the relationship between AIA capability and patient-centered care. This study highlights the importance of context-specific approaches in adopting wearable health devices in LMICs and adds to the growing literature on AI-powered wearables in underrepresented regions. |
| Keywords: | Artificial Intelligence, analytics, wearable, patient-centered care, eHealth literacy, big data analytics capability |
| Date: | 2025–12 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-05563830 |
| By: | Mariam El Harras (ENCGT - Ecole Nationale de Commerce et de Gestion de Tanger - UAE - Abdelmalek Essaadi University [Tétouan] = Université Abdelmalek Essaadi [Tétouan]) |
| Abstract: | Regulatory technology (RegTech) is transforming financial compliance by integrating advanced information technologies to strengthen anti-money laundering and countering the financing of terrorism (AML-CFT) frameworks. Recent literature suggests that such technologies represent more than just an efficiency tool; they mark a paradigm shift in regulation and the evolution of financial oversight (Kurum, 2023). This paper aims to provide a narrative review of recent RegTech applications in financial crime prevention, with a focus on key compliance domains. A structured literature review was conducted to examine publications between 2020 and 2024 with a thematic synthesis of findings related to customer due diligence (CDD) and know your customer (KYC), transaction monitoring, regulatory reporting and compliance automation, information sharing and cross-border cooperation, as well as cost efficiency. Findings reveal that RegTech solutions give financial institutions more responsibility for detecting and managing financial crime risks, making them more active players in compliance processes traditionally overseen by regulators. The combined use of technologies such as artificial intelligence (AI), blockchain, and big data also generates synergistic effects that improve compliance outcomes beyond what these technologies achieve individually. This demonstrates the strategic relevance of integrated RegTech approaches. |
| Keywords: | Compliance Automation, Financial Crime Detection, Systematic Narrative Literature Review, AML-CFT, O33 RegTech, K22, G28, JEL Classification: E44, JEL Classification: E44 G28 K22 O33 RegTech AML-CFT Compliance Automation Financial Crime Detection Systematic Narrative Literature Review |
| Date: | 2025–08–07 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-05324285 |
| By: | Sailendra Pattanayak; Lorena Rivero del Paso; Herve Tourpe; Chloe Cho |
| Abstract: | This note offers insights into harnessing emerging technologies to enhance efficiency, decision making, and accountability in public financial management (PFM). Acknowledging the speculative enthusiasm around certain technologies and the diversity of country contexts, traditions, and PFM frameworks, it advocates for a structured, objective-driven approach for adopting emerging technologies, which involves assessing the potential gains and feasibility. The note also outlines key practices for sustainable adoption and for navigating the complexities of digital transformation in PFM. It is accompanied by Technology Cards, which illustrate key technologies and their relevance for PFM, providing a practical resource for policymakers and practitioners. |
| Keywords: | digitalization; digital transformation; GovTech; emerging technologies; public financial management; financial management information systems; Open Data; artificial intelligence |
| Date: | 2026–04–07 |
| URL: | https://d.repec.org/n?u=RePEc:imf:imftnm:2026/006 |
| By: | Wissem Ajili Ben Youssef (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School); Najla Bouebdallah (Excelia Group | La Rochelle Business School); Meriem El Bouhali (ESLSCA Business School - École Supérieure Libre des Sciences Commerciales Appliquées) |
| Abstract: | This study aims to identify factors affecting auditors' intention to use blockchain among the Big Four firms. The research proposes an extended technology acceptance model by integrating the technology acceptance model (TAM) with innovation diffusion theory (IDT). A quantitative approach was employed, utilizing questionnaires to collect data from 130 auditors working at the Big Four. The data were analyzed using partial least squares structural equation modeling (PLS-SEM). The results indicate that auditors' intention to use blockchain is significantly influenced by perceived usefulness (PU) and perceived ease of use (PEOU). The study highlights relative advantage and trialability as the most important attributes of IDT affecting auditors' perceived usefulness and ease of use of blockchain. Observability has a significant positive relationship with perceived ease of use but a nonsignificant correlation with perceived usefulness. However, complexity is statistically insignificant in explaining perceived ease of use. Finally, access to big data significantly enhances auditors' perception of the usefulness of blockchain technology. Therefore, our results recommend communication strategies and training policies to enhance the perceived usefulness of blockchain technology in auditing. Reducing uncertainty about emerging technologies, primarily through standardization, will also improve auditors' intention to use blockchain. |
| Keywords: | Audit, Blockchain, Technology acceptance model, Innovation diffusion theory, Big Four |
| Date: | 2025–06–23 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-05568241 |
| By: | S{\l}awomir Ku\'zmar |
| Abstract: | The rapid expansion of remote work following the last pandemic has renewed interest in whether spatial decoupling of residence from workplace can contribute to rebalancing regional development across the European Union. This paper examines four interrelated dimensions of remote work-induced residential mobility using the R-MAP survey dataset, a large-scale cross-sectional survey of over 7, 400 remote workers across Europe collected in 2024. First, the spatial direction of post-2020 relocations is analysed, revealing that mobility occurs overwhelmingly within the same urbanisation tier, with urban-to-urban moves accounting for 67% of all relocations. Counter-urban flows to- ward rural areas remain marginal at just 2% of moves, though their relative demograph- ic impact on small rural populations is non-trivial. Second, the motivational structure of relocation decisions is examined, showing that quality-of-life considerations dominate (cited by 78% of movers), followed by economic and housing factors (70%), while digital infrastructure ranks among the least cited reasons. Third, amenity preferences are compared across residential contexts, documenting striking convergence between urban and rural remote workers, with statistically significant differences emerging only for public transport and restaurant access. Fourth, logistic regression models reveal that remote work intensity is a consistent positive predictor of relocation probability, with a transition from 50% to fully remote work associated with a 6.5 percentage point in- crease in relocation likelihood. Age, education, and industry sector also shape mobility patterns. Overall, the findings suggest that remote work primarily stretches metropolitan systems and reinforces peri-urban zones rather than triggering large-scale redistribution toward structurally weaker peripheral regions. |
| Date: | 2026–04 |
| URL: | https://d.repec.org/n?u=RePEc:arx:papers:2604.08252 |