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Keywords: ICT index
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2026) 38 (1): 149–167.
Published: 17 September 2025
... in the measurement of the level of technological development. Specifically, the study employs the ICT index, which assesses the technological advancement and the readiness of banks to adopt technology. However, this index may not fully capture the complex nature of automation and digitalization, nor the synergies...
