Meet the editor

Dr. Nizar Mohammad Alsharari is Associate Professor of Accounting and Finance and Ph.D. supervisor at the Department of Accounting, Finance, and Entrepreneurship, College of Business, Jackson State University, Mississippi, USA. He obtained his Ph.D. in Accounting and Finance from Durham University, UK. Dr. Alsharari has more than twenty years of experience in public sector management and academia. He has published more

than forty articles in high-ranking journals emphasizing management accounting, institutional approaches, and public sector management. Dr. Alsharari is a certified expert in QuickBooks Accounting and IMA Data Analytics and has good experience in artificial intelligence and cloud computing. He is also interested in studying accounting innovations, cloud accounting, budgeting, and government accounting. He has authored many peer-reviewed scientific papers and chapters and edited and reviewed several books and articles from international publishers.

Contents

**Section 1**

**Section 2**

*by Orla Feeney*

Bibliometric Approach

*by Sezer Bozkus Kahyaoglu and Tamer Aksoy*

**Section 3**

**Section 4**

Instrument *by Sunita Dasman*

*by Dina El Mahdy*

Walmart Corporation

*by Nizar Mohammad Alsharari*

Accounting in a Social Context

**Preface XIII**

Management Accounting and E-business Model **1**

**Chapter 1 3**

Management Accounting and Data Analytics **15**

**Chapter 2 17**

Blockchain and Artificial Intelligence in Accounting and Finance **33**

**Chapter 3 35**

Bitcoin and Cryptocurrency: Digital Assets **49**

**Chapter 4 51**

**Chapter 5 65**

Analysis of Return and Risk of Cryptocurrency Bitcoin Asset as Investment

The Economic Effect of Bitcoin Halving Events on the U.S. Capital Market

Survey on Blockchain Based Accounting and Finance Algorithms Using

Management Accounting Practices and E-Business Model in the US

## Contents



**Section 9**

Internationalization and Accounting Quality **271**

**Chapter 14 273**

**Chapter 15 291**

Internationalization and Turkish Manufacturing Firm Performance – Does Managerial Personality Matter? *by Phan Anh Tu, Le Khuong Ninh and Do Thuy Huong*

Accounting Quality and Its Challenges in 21st Century *by Sumiyana Sumiyana, Hendrian Hendrian, Ruslan Effendi, Krisnhoe Fitrijati and Sriwidharmanely Sriwidharmanely*


*Krisnhoe Fitrijati and Sriwidharmanely Sriwidharmanely*

Preface

We are delighted to present *Accounting and Finance Innovations*, a book providing business users, government leaders, academics, students, and practitioners with the most contemporary, relevant, and reliable financial and non-financial information. Topics were selected to address the various needs and demands of the international

The growing complexities of modern business have put substantial demands on innovations in accounting and finance fields. This book introduces new research innovations about blockchain, E-business models, data analytics, artificial intelligence, cryptocurrency, bitcoin, digital assets, and associated risks. Accounting challenges require innovations in the preparation and presentation of financial reports for various stakeholders. The innovations in accounting and finance focus on how effectively the business works, transforming business administration and creating business process improvements, cultural shifts, and new ways of doing

In recent years, the globalization of the economy has influenced the soft skills required to be successful accounting and finance professionals and has motivated accounting and finance educators to develop new approaches for delivering accounting and finance education. Accounting scholarship has moved forward toward research innovations, cloud accounting, and data analytics. Emphasis is now being given to incorporating innovations and data analytics into the accounting and finance curricula. Infusing innovations and data analytics into accounting and finance curricula can improve the analysis of a business's quality of earnings and

The editor would like to thank all the contributing authors for their valuable work. A warm thanks to the publication staff at IntechOpen and all anonymous reviewers

**Nizar M. Alsharari, Ph.D.**

College of Business, Jackson State University, United States of America

Associate Professor of Accounting,

Department of Accounting, Finance, and Entrepreneurship,

sustainable income, accurate planning, and relevant decisions.

for their support in the production of this book.

business community and academic environment.

things.
