Ethical and Technological Issues in Management Accounting - Apple Iwatch

Ethical and Technological Issues in Management Accounting:

Apple iWatch

Chan JoChen, Chen Yu Hao & Jannak Phachara

jo-chen@cityuniversity.edu, yu-hao@cityuniversity.edu & Pjannak@cityuniversity.edu

MBA535 Managerial Accounting

Gianpiero Di Battista Instructor

Ethical and Technological Issues in Management Accounting

June 21, 2016

Introduction

        In the modern era, technology is necessary in people life, since the variety of function support in very aspect of daily routine of modern society such as business, education, communication, or scientific (Reference, 2016). Furthermore, during the previous couple of decades, specifically, computer have turned out to be, such a fundamental piece of society that innovation has turned into a depended on tool for majority of people (Reference, 2016). Therefore, many company start develop an innovation technology in order to serve people needs such as smart wind and solar power, robot, 3D printing, smartphone, intelligent car, tablet and even smart watch.

        Wearable.com states “Smart watch is a wearable figuring gadget that nearly takes after a wristwatch or other time-keeping gadget”. (as cited in wearable.com, 2016, para.1). A part from showing time, most of smart watches have ability to connect with smartphone via Bluetooth or wireless in order to make users interact with phone call, message, email and other notifications easier (Wearable.com, 2016).  

What are the origins of the technology? When did it start to be widely used in business?

        Before Apple Watch was established there were several company that launched smart watch before. Steve, (2015) in 2001 IBM company was launched IBM Watch Pad. IBM Company has been trying to start with a practicable watch that computing device (Steve, 2015). The features of Watch Pad are a QVGA (320x240 pixel) with LCD screen, Bluetooth and accelerometer and process by Linux version 2.4 but the battery life is only few hour (Steve, 2015). Besides, in 2002 Fossil Wrist PDA was launched in Palm and Pocket PC version with 190 KB memory, this device could store up to 1,100 contacts, 5,000 to do list, 800 appointment or 350 memos (Steve, 2015).  Furthermore, in 2006 the Microsoft Company was established Microsoft Spot smart watch project running (Steve, 2015). The watch came with a free year of MSN direct smart plan that could deliver news, business, technology and sports reports directly to the watch; unfortunately, the watch was not extremely successful at that time (Steve, 2015). In addition, Steve, (2105) in 2009 Samsung was launched Samsung S9110 which thick only 12mm. and become the world’s thinnest smart watch phone at that moment, plus, the device has ability to support voice recognition and speakerphone with 40 MB internal memories; moreover, the device sporting a 1.76-inch touch screen, Bluetooth, email and MP3. What is more, Sony was published Sony Smart watch in 2012 (Steve, 2015). The smart watch provide effectively function as a second screen for Android, and allow the users to read messages, email and others notifications such as twitter or Facebook  (as cited in IBM Watch Pad, 2015, para.5). Later on, there are lots of technology company start announced Smart watches in market such as Huawei, HTC, and LG etc. However, the companies were not pretty much successful from their products.