Digital advertising is the fastest growing form of marketing. Within digital, mobile is the fastest growing medium. Mobile advertising occurs on any mobile device, such as smartphones and tablets. The upcoming generation of Digital Natives is especially prone to viewing mobile advertising. Digital Natives have grown up with digital communications; they use their smartphones to connect with the world and make purchases. Mobile advertising and Digital Natives are both new to the marketplace and, thus, research is scarce on both. This paper investigates the preferences of Digital Natives regarding mobile advertising. Several preferences were found and recommendations are provided.

A smart speaker is a wireless device with artificial intelligence that can be activated through voice command. The artificial intelligence interacts in the form of a virtual personal assistant, such as Amazon’s “Alexa”. Companies are currently creating voice applications for smart speakers that allow consumers to use the personal assistant to perform tasks, such as acquiring information and ordering products. This is the dawn of a new type of interaction between brands and consumers, a new touchpoint. Brands need to catch the vision and create content for this new technology, content that is useful in the buying process. The purpose of this study is to determine what types of marketing messages people find acceptable on smart speakers. Based on the findings, a cognitive message strategy is effective with smart speakers. The paper presents three types of executional frameworks that are best suited for the design of a cognitive message: authoritative, testimonial, and slice-of-life. The overriding requirement for marketing on smart speakers is that the message must provide value to the listener.

In this study, we examine major cryptocurrencies, present notable fraud cases, describe fraud risks, and analyze cryptocurrency financial performance. People debate whether cryptocurrency is an investment opportunity, the new Dutch Tulip Bubble, or a giant Ponzi scheme. There have been a number of high-profile fraud cases associated with cryptocurrencies, such as the FTX scandal in late 2022, thereby making fraud a real concern to current and potential future investors. Regarding financial performance, cryptocurrencies experienced a major collapse in value in the most recent period of the study, about three times worse than the major stock market indices. While in prior periods, cryptocurrencies have significantly outperformed stock market indices, recent fraud cases and the extreme volatility of cryptocurrencies indicate that investing in cryptocurrencies comes with much higher risk than traditional stock market investments. The debate over the investment potential of cryptocurrencies continues, whether they have long term value or are simply the new Dutch Tulip Bubble. The study’s findings will be useful to investors, regulators, and academic researchers regarding the cryptocurrency industry.

Social media usage by health care organizations has increased dramatically. Findings from this research show that 95% of the top ranked hospitals use social media. The purpose of this study is to examine whether social media usage varies according to size of hospital and types of services provided. Since social media platforms appeal to different groups of people, this prompts the question of whether certain platforms are more appealing to people who partake in different health services. Findings reveal differences in social media usage depending on the services provided by a hospital.

Past and current advances in artificial intelligence (AI) have resulted in a significant impact on business and accounting. Over time, AI has slowly transformed from the 1950s to today, from rule-based systems, also known as expert systems, to the deep learning architectures and sophisticated neural networks of modern generative AI. Early AI accounting applications of expert systems included a GAAP-based expert system to assess the appropriate accounting treatment for business combinations and an expert system to determine the proper type of audit report to issue. Recent accounting expert systems have been developed for document analysis, fraud detection, evaluating credit risk, and corporate default forecasting. The purpose of this study is to examine key events in the history of AI, current applications, and potential future effects pertaining to management accounting and society overall. In addition, the relationship of AI with economic and social factors will be evaluated. The study’s findings will be of interest to management accountants, businesspersons, academic researchers, and others who are concerned with artificial intelligence and its impact on management accounting and society overall.