Accounting information systems (AISs), the core module of any enterprise resource planning (ERP) system, are usually designed as centralised systems. Nowadays, the continuous development and applications of blockchain, or more broadly—distributed ledger technology (DLT), can change the architecture, overcome and improve some limitations of centralised systems, most notably security and privacy. An increasing number of authors are suggesting the application of blockchain technologies in management, accounting and ERPs. This paper aims to examine the emerging literature on this field, and an immediate result is that blockchain applications can have significant benefits. The paper’s innovative contribution and considerable objective are to examine if blockchain can be successfully integrated with AIS and ERPs. We find that blockchain can facilitate integration at multiple levels and better serve various purposes as auditing compliance. To demonstrate that, we analyse e-procurement systems and operations using case study research methodology. The findings suggest that DLT, decentralised finance (DeFI), and financial technology (FinTech) applications can facilitate integrating AISs and ERP systems and yield significant benefits for efficiency, productivity and security.

Among the hot research topics, Fintech is leading the trend in terms of the newest technology applications. The relatively new emerging paradigms in various sciences, such as geometry (fractals), physics (quantum), and database systems (distributed ledger—blockchain), seem to potentially contribute to a greater shift in the framework of the finance industry, bringing also some concerns (cyber-threats). Consistent and extensive investigation of the reasonable potential impact of these new models (and their underlying technologies) is performed, and then tested through a SWOT analysis, as the main objective of this research. Threats and opportunities are always intrinsically driven by the introduction of technological advancements (revolutions). This research confirms that information availability and the increasing interconnection of crosswise applications of each discovery to the different fields of science is determining the rapid succession of revolutions identified by evident large shifts in economic paradigms. The growing computing capacity and the development of increasingly powerful predictive software are leading to a competitive, extremely dynamic, and challenging system. In this context, as shown by history, there is a high possibility of market concentration in which, however, only a few corporations—digital giants—can afford to develop these technologies, consolidating their dominance.

Broadband connectivity is now essential to ensure a competitive advantage for any business. The analysis of Scotland’s crucial IT infrastructure contribution supported the authors’ thesis that the Government plays a decisive role in Open Innovation ecosystems. Indeed, IT infrastructures are a clear case of market failure where remote areas will never be served by adequate connectivity without public support. The main contribution is the demonstration that the benefits of public intervention are sometimes required and beneficial to correct market distortions and generate positive spillovers in terms of collaboration in Open Innovation ecosystems. Another relevant contribution is a comprehensive analysis of the consistency of the evolution of the public policies that supported the IT Infrastructure in Scotland. Therefore, pivotal is the study of this case study that can be easily generalised to many other contexts where the Government addressed market failures and, at the same time, contributed to generating collaborative environments.

Corporate financial statements address multiple stakeholders’ needs. International Financial Reporting Standards (IFRSs), among others, allow two different classifications, “by function of expense” and “by nature of expense”, for the statement of profit and loss and other comprehensive income for the period (from now on, also identified in short as “Income Statement”, or “IS”). XBRL standards ensure compliance and consistency in financial statements’ drafting and filing. XBRL taxonomies reflect the Income Statement IFRS disclosure requirement in the {310000} and {320000} codifications, respectively. Given the recent EU enhanced regulations that proposed extend mandatory ESG reporting to SMEs, this study aims to design and recommend an additional Income Statement to embed structured Environmental, Social, and Governance (ESG) disclosure. A restatement of the IS is organised following an adjusted Value-Added perspective to fit the purpose of sustainability disclosure. The above-mentioned Income Statement should be suitable and adaptable for entities of any size and operating in any industry. This goal can be achieved through customised input weighting. Therefore, this applied research can fill a current financial ESG disclosure gap, ensuring financial statements’ comparability and encouraging additional mandatory disclosures through standardisation. Two more items in the XBRL (IFRS-based) structure are suggested, leading to the introduction of one fully structured statement “{330000}—Statement of comprehensive income, profit or loss, by Added Value, ESG based” and a semi-structured “{814000}—Notes—ESG Ratings and Reporting” to better discuss and disclose the assumptions and results of the ESG Statement.

Innovation and e-commerce models are essential in sustainable development globally. They are among the most important technology and innovation catalysts of Dubai’s pillars. Technologies are essential parts of the strategic approach that aims to become a completely paperless city through digitalisation. The analyses begin with reviewing the most relevant literature on sustainable e-commerce and the e-commerce models. Furthermore, the research identifies the innovation and sustainable paradigms most suitable for developing technologies and e-commerce successfully. Finally, the focus is shifted to the best and most innovative and sustainable e-commerce practices adopted by the companies, contextualised in the Emirate of Dubai as a relevant case study. The primary outcome of this research demonstrated how a thriving environment, marked by adequate investments and opportunities provided by the government, supported e-commerce development and technology adoption. Subsequently, those models are matched with sustainable strategies. The analysis is carried out through an organic growth research framework. The results, therefore, provide valuable insights to multiple stakeholders. Indeed, despite some limitations, the Emirates of Dubai can be considered a benchmark in terms of a strategic digitalisation approach, as its ecosystem proves particularly fruitful for e-commerce development and company sales growth.