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Risk Assessment in the Age of Internet of Behaviors: A Delphi-Based Teaching Case

Jennifer D. Hamrick & James L. Worrell

Journal of Emerging Technologies in Accounting2026https://doi.org/10.2308/jeta-2025-008article
AJG 1ABDC B
Weight
0.50

Abstract

This case offers students an opportunity to assume the role of a staff analyst and conduct a qualitative risk assessment using the Delphi Method. We illustrate how the Delphi Method can be used to evaluate the risks associated with adopting and implementing an emerging technology, the Internet of Behaviors (IoB). After completing this exercise, 186 students at a large public university provided feedback regarding the case’s efficacy. Their feedback revealed that they found the case interesting and effective for introducing them to qualitative risk assessments and an emerging technology, the Internet of Behaviors.

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https://doi.org/https://doi.org/10.2308/jeta-2025-008

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@article{jennifer2026,
  title        = {{Risk Assessment in the Age of Internet of Behaviors: A Delphi-Based Teaching Case}},
  author       = {Jennifer D. Hamrick & James L. Worrell},
  journal      = {Journal of Emerging Technologies in Accounting},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.2308/jeta-2025-008},
}

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Risk Assessment in the Age of Internet of Behaviors: A Delphi-Based Teaching Case

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.