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Journal articles on the topic 'Accounting tasks'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Sumar, Ramiro Rodrigues. "Accounting Automation and the Future of the Accounting Profession." Núcleo do Conhecimento 17, no. 06 (2021): 167–81. https://doi.org/10.32749/nucleodoconhecimento.com.br/accounting/accounting-profession.

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The presence of quality in the services provided is indeed indispensable for the survival of the accounting profession, since it translates into the objective of an accountant. Information systems, new artificial intelligence technologies and innovation, when connected with the expertise of accounting professionals, can result in greater performance of companies and, consequently, the economy. Considering that the profession of the accountant seeks to provide tax information to the tax authorities, this article aims to demonstrate that this profession is in a process of migration with regard t

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Рабаданова, Ж. Б., and М. Г. Махмудова. "The role and tasks of an accountant in accounting automation." Экономика и предпринимательство, no. 7(144) (December 2, 2022): 1341–46. http://dx.doi.org/10.34925/eip.2022.144.7.269.

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Бухгалтерский учет отражает все аспекты финансово-хозяйственной деятельности организации и является информационной основой для принятия эффективных управленческих решений, поэтому ведение бухгалтерского учета требует тяжелой и кропотливой работы, связанной с многочисленными операциями, расчетами, подготовкой документов и бухгалтерских отчетов. При ручном учете документальные и арифметические ошибки практически неизбежны, а автоматизация учетных систем упрощает и оптимизирует бухгалтерский учет, т.е. сокращает время на обработку основных документов, формирование отчетов, справок и сводит к мини

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Kolchugin, S. V. "Two Key Tasks of Accounting." Accounting. Analysis. Auditing 5, no. 3 (2018): 30–39. http://dx.doi.org/10.26794/2408-9303-2018-5-3-30-39.

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In the article, two main tasks of accounting are considered, which were formulated by Italian professor Vincenzo Giitti at the end of the nineteenth century, namely, the task of creating a scientifically sound accounting theory, and the task of developing accounting methods that meet the needs of modern enterprises. It is noted that at the present stage of development of accounting, these tasks have not lost their relevance. Despite all the attempts made, the generally recognized scientific theory of accounting has not yet been created, and the existing methods of accounting do not correspond

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Eremeeva, Ol'ga. "Accounting for Future Events: Objects of Accounting." Auditor 6, no. 6 (2020): 40–46. http://dx.doi.org/10.12737/1998-0701-2020-40-46.

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. The article defines the methodology of accounting for future events. The author's concept is disclosed and the list of objects of accounting observation of future events is given. The components of the methodology are presented: accounting objects, accounting tools. Grouping of objects of accounting observation of future events by objects of accounting, tasks of observation, and accounting tools. Using the methodology, an accountant can have a convenient tool for conducting integrated accounting, accounting for future events.

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Alves, Maria do Céu Gaspar. "Information Technology roles in Accounting Tasks – A Multiple-case Study." International Journal of Trade, Economics and Finance 1, no. 1 (2010): 103–7. http://dx.doi.org/10.7763/ijtef.2010.v1.19.

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Vicente, Célia Cristina da Silva, Maria João Cardoso Vieira Machado, and Raul Manuel da Silva Laureano. "Innovation in Accounting Tasks: Empirical Study in Two Professional Groups." Business: Theory and Practice 17, no. (3) (2016): 270–79. https://doi.org/10.3846/btp.2016.649.

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The aim of this study is to contribute to the knowledge on innovation in accounting tasks, from the point of view of two professional groups. Its goals are: evaluating the importance given by the professionals to accounting tasks; identifying whether there is convergence between the two professional groups, regarding the importance of the tasks; examining whether there is an association between the professionals' individual characteristics and the importance they attach to the tasks. Two professional groups were surveyed: 105 financial officers of the top 500 Portuguese companies; and 412 Char

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Vicente, Célia Cristina da Silva, Maria João Cardoso, and Raul Manuel da Silva Laureano. "Innovation in Accounting Tasks: Empirical Study in Two Professional Groups." Verslas: teorija ir praktika 17, no. 3 (2016): 270–79. http://dx.doi.org/10.3846/btp.2016.649.

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The aim of this study is to contribute to the knowledge on innovation in accounting tasks, from the point of view of two professional groups. Its goals are: evaluating the importance given by the professionals to accounting tasks; identifying whether there is convergence between the two professional groups, regarding the importance of the tasks; examining whether there is an association between the professionals’ individual characteristics and the importance they attach to the tasks. Two professional groups were surveyed: 105 financial officers of the top 500 Portuguese companies; and 412 Char

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Alimkhanova Nigora Alimkhanovna. "THEORETICAL ACCOUNTING OF MATERIAL RESOURCES." European Journal of Artificial Intelligence and Digital Economy 1, no. 5 (2024): 11–15. http://dx.doi.org/10.61796/jaide.v1i5.553.

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This article is devoted to the theoretical basis of reflecting the relations related to inventory in business entities of different types of ownership operating in our country in accounting. The types of inventories in business entities, the main tasks of the accountant in accounting for them, as well as opinions on the state of inventory and the establishment of internal control over their storage are highlighted. To fulfill these tasks, first of all, a proposal and recommendations on the use of primary accounting data, synthetic and analytical account registers were developed. This eliminate

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Amonov, Amin. "Tasks Of The Rights And Obligations Of An Expert Accountant In The Process Of Conducting A Forensic Accounting Examination." American Journal of Management and Economics Innovations 3, no. 06 (2021): 1–5. http://dx.doi.org/10.37547/tajmei/volume03issue06-01.

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10

Sherstiuk, Oleksandr. "Accountant’s Professional Judgment in the Implementation of Accounting Tasks." Oblik i finansi, no. 2(100) (2023): 47–53. http://dx.doi.org/10.33146/2307-9878-2023-2(100)-47-53.

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The implementation of accounting activities is carried out by accountants with a sufficient level of education and professional skills needed to solve the problems of registration, systematization, generalization and presentation of information based on generally accepted principles and assumptions. The methodological basis of such a solution is forming a set of professional judgments by an accountant. The accountant's professional judgment can be recognized as a way of communication between the enterprise and users regarding the content and results of its activities by the applied conceptual

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Melekhina, Tatyana Ignatievna, and Elena Ivanovna Sedova. "Main tasks of training accountants and auditors in the digital economy era." Uchenyy Sovet (Academic Council), no. 12 (November 20, 2023): 746–51. http://dx.doi.org/10.33920/nik-02-2312-04.

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The article discusses the issues related to the development of the accounting profession in the digital economy, associated with the emergence of new professional competencies, as well as the transformation of the accounting profession in the new “digital” conditions. The authors examine those functional features of an accountant that are associated with changed work formats and pay attention to the psychological qualities of the individual that need to be formed when training specialists of this professional orientation.

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Blay, Allen D., and M. G. Fennema. "Are Accountants Made or Born? An Analysis of Self-Selection into the Accounting Major and Performance in Accounting Courses and on the CPA Exam." Issues in Accounting Education 32, no. 3 (2016): 33–50. http://dx.doi.org/10.2308/iace-51583.

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ABSTRACT This study examines whether college students self-select into the accounting major based on accounting decision-making ability that they bring with them to their first accounting course and whether such ability is associated with performance in accounting coursework and on the CPA Examination. We analyzed the performance on three financial and managerial accounting-related tasks of 1,110 students prior to taking a principles of financial accounting course for the first time. We found that students who intend to be accounting majors performed no better on these tasks than other first-t

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Kyryk, Vasyl. "Organization and tasks of accounting in medical institutions." Economic Analysis, no. 35(1) (2025): 102–11. https://doi.org/10.35774/econa2025.01.102.

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Introduction. Healthcare is one of the key areas of social development, which requires effective management of financial and material resources. Rational organization of accounting in medical institutions contributes to increasing the transparency of financial transactions, optimizing costs, strengthening control over the use of resources, including budget funds, and improving the quality of medical services. The accounting system in healthcare institutions must meet modern standards of accounting and management accounting, ensuring the reliability and completeness of data for making managemen

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Arwani, Agus. "Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA)." Muqtasid: Jurnal Ekonomi dan Perbankan Syariah 7, no. 1 (2016): 163. http://dx.doi.org/10.18326/muqtasid.v7i1.163-184.

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Accountants are the actors who contribute to the establishment andimplementation of accounting as a structure. On the other hand theconsequences of the application of modern accounting shows the impact ofa less than satisfactory. Facts show the number of accounting manipulationscandal that hit the company’s financial statements and the low awarenessof their social responsibility and the environment implies that very largechanges in accounting principals. Accounting reality is part of how accountants take on the role. Deviations reality always brings accountants as party central is how actors a

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Panasyuk, V., T. Burdeniuk, and N. Muzhevych. "Peculiarities of digital accounting transformation." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 70–76. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.070.

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The peculiarities of the future accounting development in both theoretical and practical terms, which will logically automate most processes for all market participants are identified in this paper. The main trends in the accounting development, its demand and further development in the direction of professional competencies extension are information technology, intellectual analysis, communication skills and opportunities to promote business accounting services in social networks. It is determined that the content of the profession «accountant» should be qualitatively transformed, resulting i

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Sherstiuk, Oleksandr. "Accounting measures carried out by a professional accountant." Economic Analysis, no. 33(2) (2023): 139–49. http://dx.doi.org/10.35774/econa2023.02.139.

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The subject of the research is methodical approaches used by professional accountants to implement the functions of the accounting system. The purpose of the work is to identify the content of the tasks, the solution of which is entrusted by society to a professional accountant based on the performance of functions delegated to accounting. The methodology of the research is based on the use of general scientific and specialized methodological techniques. The analysis method was used to identify the tasks that a professional accountant must solve to implement the functions of the accounting sys

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Suh, JungHwa. "Current Status and Tasks of Accounting Standards Diversity." Academic Society of Global Business Administration 16, no. 4 (2019): 165–84. http://dx.doi.org/10.38115/asgba.2019.16.4.165.

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Semanyuk, Vita. "Necessity and problems of formation of alternative paradigm of the development of accounting science." International Journal of Accounting and Economics Studies 5, no. 2 (2017): 169. http://dx.doi.org/10.14419/ijaes.v5i2.8332.

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The main research objective is to develop the theory of accounting for the conditions of forming post-industrial society solving research tasks, which concern the concept of accounting system of post-industrial type and the development of its main attributes. What will support the development of general theory and reveal accounting as a system of creating information resources at macro- and micro-levels. It will reflect the main principles and tasks of accounting in the light of modern development of economy, investigate the structure, elements and connections of the system, and define tasks,

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Gomboeva, A. N. "Accounting objectives: state of the art and update." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 9 (September 18, 2023): 532–41. http://dx.doi.org/10.33920/sel-11-2309-02.

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The article presents theoretical approaches to updating accounting tasks. Factors that have a significant impact on the development of accounting are considered, respectively, on their tasks. The identified factors were consistently systematized. The author proposed tasks that are relevant in modern economics. The methodological basis of the study was compiled by the scientific works of the authors on accounting. The study used general scientific methods: analysis, synthesis, comparison and generalization of theoretical positions, conceptual aspects.

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Yaftian, Ali, Soheila Mirshekary, and Dessalegn Getie Mihret. "Learning commercial computerised accounting programmes." Accounting Research Journal 30, no. 3 (2017): 312–32. http://dx.doi.org/10.1108/arj-08-2015-0107.

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Purpose Practical accountving skills such as the ability to use commercial computerised accounting programmes (CCAP) is increasingly becoming expected of accounting graduates. To understand the impact of CCAP on learning, this paper aims to examine students’ motivations for and perceptions about learning CCAP in two accounting subjects trialled in an Australian university. Design/methodology/approach A survey of students who completed the course was conducted twice, before training and assessment using CCAP and after completing the CCAP-based learning activity and the associated assessment tas

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Springer, Carol W., and A. Faye Borthick. "Improving Performance in Accounting: Evidence for Insisting on Cognitive Conflict Tasks." Issues in Accounting Education 22, no. 1 (2007): 1–19. http://dx.doi.org/10.2308/iace.2007.22.1.1.

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In spite of continual demands for higher-order thinking skills in accounting graduates, accounting educators have resisted emphasizing these skills in courses on the assumption that doing so would jeopardize students' grasp of traditional accounting knowledge. We offer experimental results indicating that this fear may be unwarranted. We found that instruction developing higher-order skills was associated with a significant increase—rather than the feared decrease—in traditional knowledge. We obtained this result by comparing the exam scores in a junior financial accounting course of students

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Antari, Ni Wayan Meli, and I. Made Karya Utama. "Efektivitas Sistem Informasi Akuntansi, Pemanfaatan, Kesesuaian Tugas dan Kinerja Karyawan Lembaga Perkreditan Desa." E-Jurnal Akuntansi 32, no. 9 (2022): 2774. http://dx.doi.org/10.24843/eja.2022.v32.i09.p11.

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Good employee performance is driven by the effectiveness of accounting information systems, utilization of information technology and suitability of tasks with information technology. The research objective is to provide empirical evidence of the effectiveness of accounting information systems, the use of information technology, and the suitability of tasks with information technology on employee performance. The research was carried out at the Village Credit Institution in Tegallalang. The total respondents used are 110 employees, using purposive sampling technique. Data were analyzed using P

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Zamira Atabayeva, Zamira. "DEVELOPMENT OF ACCOUNTING IN THE CONTEXT OF REFORMING THE NATIONAL ECONOMY." International Journal Of Management And Economics Fundamental 03, no. 02 (2023): 26–32. http://dx.doi.org/10.37547/ijmef/volume03issue02-04.

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The article reveals the tasks of adapting accounting to market conditions and the transition to international rules for its maintenance. An idea of accounting in modern conditions is given, and the legal foundations and normative regulation of accounting are shown. The main approaches to reforming accounting in order to increase its efficiency are considered. The features of accounting in modern economic conditions are disclosed. The norms and regulations, the essence of the Law "On Accounting" in the new edition are disclosed in an accessible way. The importance of the introduction of interna

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Koske, Margarita, and Yuliya Mishuchkova. "Accounting Challenges and Solutions in the Context of Economic Security." Auditor 6, no. 7 (2020): 47–55. http://dx.doi.org/10.12737/1998-0701-2020-47-55.

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The article interprets the importance of accounting tasks in terms of their empirical role in ensuring the economic security of economic entities, as they are structurally related to the key tasks of internal control and their mutually agreed solution is a factor in reducing risks and threats to economic security. For this purpose, the mutual relationship of accounting tasks, both with certain risks and with key internal control tasks, which are implemented through labour actions aimed at reducing risks and established in professional standards of a number of specialists was revealed.

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Sabluk, P. "Tasks of Account Specialists in Providing Agricultural Transformations." Herald of the Economic Sciences of Ukraine, no. 1(36) (2019): 113–15. https://doi.org/10.37405/1729-7206.2019.1(36).113-115.

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The fulfillment of new functions and tasks of each of the accounting, economic analysis and audit systems is possible provided the creation of an extensive training network based on new standards of skilled personnel, provision of specialists of these professions in all areas of economic activity, mastery of the basics of market economy and modern accounting and auditing systems, computer technology.

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Iershova, Natalia. "ACCOUNTING AND ANALYTICAL SUPPORT OF THE MARKETING ACTIVITY OF THE ENTERPRISE." Energy saving. Power engineering. Energy audit., no. 7-8(173-174) (February 21, 2023): 3–11. http://dx.doi.org/10.20998/2313-8890.2022.07.01.

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In the article, the theoretical and practical aspects of accounting and analytical support for the marketing activities of an enterprise are considered. The significance of marketing activities for business entities is proved on the basis of statistical analysis. The author's opinion on the place and role of accounting and analytical support in the system of managing the marketing activities of an enterprise is presented. The functions of accounting and analytical support for the marketing activities of the enterprise are summarized. The author's idea of the system of accounting and analytical

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Jung, Dojin, and Seongmin Ma. "Status and Tasks of Text Analysis in Accounting Studies." Journal of Finance and Accounting Information 20, no. 4 (2020): 159–79. http://dx.doi.org/10.29189/kaiajfai.20.4.8.

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Marques, Sara, Rui Gonçalves, Renato Lopes da Costa, Leandro Ferreira Pereira, and Alvaro Lopes Dias. "The Impact of Intelligent Systems on Management Accounting." International Journal of Intelligent Information Technologies 19, no. 1 (2023): 1–32. http://dx.doi.org/10.4018/ijiit.324601.

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In today's competitive and changing business environment, the concern about technologies and intelligent systems has gained more notoriety. However, companies still have many tasks performed by humans; in the medium-term, intelligent systems will become more present in companies and will perform tasks that are currently done by humans much more efficiently. There is a need for companies to adapt and to start thinking about combining human and intelligent systems capabilities. This research was focused specifically in the management accounting profession, as these professionals spend a lot of t

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Elliott, W. Brooke, Frank D. Hodge, Jane Jollineau Kennedy, and Maarten Pronk. "Are M.B.A. Students a Good Proxy for Nonprofessional Investors?" Accounting Review 82, no. 1 (2007): 139–68. http://dx.doi.org/10.2308/accr.2007.82.1.139.

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We investigate a key assumption underlying much of the experimental research in financial accounting that graduate business students are a good proxy for nonprofessional investors. To conduct our investigation, we categorize recent experimental studies in financial accounting, based on the relative level of integrative complexity inherent in each study's task. We then conduct experiments using two tasks, one that is relatively low in integrative complexity and one that is relatively high in integrative complexity, and compare the responses of two groups of M.B.A. students and nonprofessional i

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Kovalenko, Svetlana Nikolaevna, Natalia Alekseyevna Kalutskaya, Aleksei Ilyich Bolvachev, Natalia Alekseevna Prodanova, Lyudmila Viktorovna Sotnikova, and Olga Pavlovna Shevchenko. "Artificial intelligence in the accounting profession." LAPLAGE EM REVISTA 7, Extra-B (2021): 378–83. http://dx.doi.org/10.24115/s2446-622020217extra-b938p.378-383.

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Accounting, classified as an information system, today in our world is aligned with information technology to expand its productivity capabilities. As information providers, accountants must improve the efficiency and productivity of their tasks and operations. Technological changes occur over time, and this has made accounting activities and tasks easier. The accounting profession has changed as a result of the evolution of accounting software, information technology, and the latest advances in artificial intelligence. Accounting practice is not the only beneficiary from the use of informatio

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Ságová, Zuzana. "Management Accounting Model for Small Industrial Enterprises." Multidisciplinary Aspects of Production Engineering 3, no. 1 (2020): 694–706. http://dx.doi.org/10.2478/mape-2020-0058.

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AbstractThe aim of the paper is a model of managerial accounting for small industrial enterprises, which is not theoretically developed in the literature and in most small enterprises, managerial accounting is not even practically applied. The questionnaire survey found information about the tasks, tools and methods that managerial accounting performs in medium-sized companies. The analysis of the use of managerial accounting is the practice of small industrial enterprises was carried out through guided personal interviews, while the evaluation specified the most problematic areas of its appli

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Ibrahim, Kabir, and Fidelis Ebarekpen. "Revolutionizing Accounting: The Power of Digital Accounting." Gusau International Journal of Management and Social Sciences 8, no. 1 (2025): 1–11. https://doi.org/10.57233/gijmss.v8i1.1.

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This study provides an overview of the evolution, benefits, challenges, and future prospects of digital accounting software. Digital accounting software encompasses a suite of computer programs and applications designed to streamline financial tasks, including bookkeeping, invoicing, payroll management, budgeting, and financial reporting. The study employed secondary data from different sources. The review highlights key benefits of digital accounting software include enhanced efficiency, improved accuracy, real-time financial insights, remote access and collaboration, and scalability. It also

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Lucy Cecilia, Mmadubuobi, and Ejimadu Amarachi Rosita. "Robotic Process Automation and Global Accounting Services: An Evaluation of Technology Acceptance Theory." International Journal of Advances in Engineering and Management 6, no. 10 (2024): 555–63. https://doi.org/10.35629/5252-0610555563.

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Robotic Process Automation (RPA) has revolutionized Global Accounting Services (GAS) by automating repetitive and rule-based tasks traditionally performed by human workers. This study investigates the impact of RPA on the efficiency and accuracy of accounting services and examines factors influencing its acceptance among accounting professionals using the Technology Acceptance Theory (TAT). The study employed a survey research approach, which required quantitative data to provide a comprehensive analysis. The sample comprised 62 accounting professionals with varied qualifications and experienc

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Beksultanov, A. A., and T. A. Tagaev. "ANALYSIS OF FINANCIAL, ECONOMIC, ECONOMIC ACCOUNTING IN PUBLIC INSTITUTIONS." Herald of KSUCTA n a N Isanov, no. 1-2020 (April 6, 2020): 175–80. http://dx.doi.org/10.35803/1694-5298.2020.1.175-180.

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The article discusses the analysis of financial, economic, economic accounting in state institutions. In the field of management, part of the analysis is the basis of management, the tasks and functions of analysis are indicated. For the analysis, mainly used information from financial statements. Also, analysis tasks, analysis steps, analysis methods are considered to correctly use the information for the above types of analysis. In addition, the article indicates the responsibility of the head of the budget institution and its functions for the effective development of the institution. The m

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Arquero, José L., and Carmen Fernández Polvillo. "Accounting stereotypes. Business and accounting students’ motivations and perceptions of accounting." Revista de Contabilidad 22, no. 1 (2019): 88–99. http://dx.doi.org/10.6018/rc-sar.22.1.354341.

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El papel del profesional de la contabilidad ha evolucionado incorporando un amplio abanico de tareas que requieren de los futuros profesionales (al menos a un cierto nivel) mucho más que conocimientos técnicos. Paralelamente a este incremento de los requisitos se percibe la existencia de problemas en cuanto a las características de los alumnos que optan por una carrera en contabilidad. Algunos autores han sugerido que en el origen de esta divergencia requisitos profesionales –características del alumnado está una concepción errónea, por parte de los estudiantes, de cuáles son las tareas

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Valentyna, D. Kubik, and V. Obniavko Oleksandr. "Ethical component of accounting policy of enterprises." Economics: time realities 6, no. 46 (2019): 118–26. https://doi.org/10.5281/zenodo.3878613.

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The importance and role of accounting policy as an important tool of enterprise management are analyzed, in the development of which strategic, current and operational goals and tasks of enterprise development must be taken into account, as well as taking into account real characteristics and features of the enterprise. It is justified that professional accounting cannot be effective if it does not include ethical conduct, which is the ultimate guarantee of professional service and high quality of services. The most widespread manifestations of the problem of compliance with the rules of profe

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Ramsay, Robert J., and Richard M. Tubbs. "Analysis of Diagnostic Tasks in Accounting Research Using Signal Detection Theory." Behavioral Research in Accounting 17, no. 1 (2005): 149–73. http://dx.doi.org/10.2308/bria.2005.17.1.149.

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Many accounting judgments are diagnostic tasks in which accountants, auditors, managers, or investors discriminate among possible states and decide which one exists. To measure the accuracy of such decisions, most accounting research employs percentage correct, a measure proven to be invalid and unreliable, primarily because it does not control for response bias. This paper describes Signal Detection Theory (SDT), a theoretical model of diagnostic tasks that has been supported empirically in many fields. SDT provides superior measures of accuracy and response bias. We discuss the benefits of e

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Bagramova, M. K., A. V. Dudina, K. A. Sizikova, and N. B. Abdrakhmanova. "INNOVATIONS IN FINANCE: HOW PROCESS ROBOTICS TECHNOLOGIES ARE CHANGING THE ROLE OF AN ACCOUNTANT." Vestnik of M. Kozybayev North Kazakhstan University, no. 1 (61) (March 20, 2024): 79–84. http://dx.doi.org/10.54596/2958-0048-2024-1-79-84.

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This article examines the impact of innovative robotics technologies on the financial sector, focusing on changes in the role of an accountant. It explores how automation of accounting processes not only optimizes routine tasks, but also opens up new opportunities for accountants in the form of strategic analysis and decisionmaking. The article also highlights the importance of adapting and developing new skills in the context of digital transformation. It is necessary to understand that today robotization technologies are shaping the future of the accounting profession in the modern financial

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Kavčič, Slavka, and Eva Mihelčič. "ACCOUNTING SKILLS HOTEL ENTERPRISES NEED TODAY." Tourism and hospitality management 12, no. 1 (2006): 19–34. http://dx.doi.org/10.20867/thm.12.1.2.

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The article presents a view of current happenings in the business and economic environment that are significantly influencing the knowledge requirements of modern accountants both worldwide and locally. First, we define the specific skills accountants are required to have apart from an in-depth expert knowledge of accounting. These skills have set the final boundary between accounting and ookkeeping. Later, the perspectives of certified accountants in Great Britain and Slovenia, as well as accountants working for Slovenian hotel enterprises are presented as regards the key factors influencing

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Thanasas, Georgios L., and Georgios Kampiotis. "Transformation in Accounting Practices." Technium Business and Management 10 (November 23, 2024): 1–16. http://dx.doi.org/10.47577/business.v10i.11876.

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This paper explores the transformative impact of automation and artificial intelligence (AI) on accounting practices. The integration of AI has shifted accounting from traditional manual tasks to automated processes, enhancing efficiency, accuracy, and scalability. AI-driven systems reduce human errors, ensure compliance, and offer data-driven insights, enabling accountants to take on more strategic advisory roles. Additionally, the adoption of cloud-based solutions allows real-time financial data access, improving decision-making processes. Through a review of real-world applications and the

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Neskorodieva, Tatiana. "TASK FORMALIZATION METHOD OF THE FIRST LEVEL AUDIT SYSTEM." Technical Sciences and Technologies, no. 2(16) (2019): 86–94. http://dx.doi.org/10.25140/2411-5363-2019-2(16)-86-94.

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Urgency of the research. At present, the actual scientific and technical problem of information technology in the financial and economic sphere is the automation of data analysis of financial and economic information of enterprises. The solution of audit tasks based on automated data analysis is one of the actual problems. Therefore, there is a need to create a methodology for designing DSS auditing. Target setting. When designing an IT audit, it is necessary to ensure that they can be applied to the financial and economic data of enterprises in various industries, types of production, various

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Leitner-Hanetseder, Susanne, Othmar M. Lehner, Christoph Eisl, and Carina Forstenlechner. "A profession in transition: actors, tasks and roles in AI-based accounting." Journal of Applied Accounting Research 22, no. 3 (2021): 539–56. http://dx.doi.org/10.1108/jaar-10-2020-0201.

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PurposeThis article ties in with current debates on the digital transformation of society and the consequent work changes. Using an artificial intelligence (AI)-based accounting context, the focus of this paper is on actors, roles and tasks and related skills on an individual level. The authors look at the effect of AI-based “smart” technology on the workforce in the broader accounting profession taking an intrafirm perspective, yet acknowledging that the digital transformation encompasses a much larger field in the financial sector.Design/methodology/approachThe authors conduct a Delphi study

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Papizh, Ju S. "Tasks of accounting and analytical support of the enterprise budgeting." Economic scope, no. 134 (June 6, 2018): 186–94. http://dx.doi.org/10.30838/p.es.2224.050618.186.122.

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Nande, Teresia, and Nikodemus Angula. "To assess the main drawbacks of advanced technologyfor the accounting sphere." BOHR Journal of Financial market and Corporate Finance (BJFMCF) 1, no. 1 (2023): 1–5. http://dx.doi.org/10.54646/bjfmcf.2023.01.

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Every accountant knows that accounting is a business language and that language has undergone many changesover the years. Dissemination in the use of information technology and the production of applications has contributed to intense shifts in accounting firms’ Procedures as of the 1990s. From the view of accounting experts, the influence of these advances has not been adequately analyzed. The general purpose of this study was therefore to determine the effect of technological progress on the accounting sphere in Namibia. A descriptive survey design was used to in this study, to establish whe

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Riadi, Sugeng. "Digitalization Era: How Is The Future Of Accountants?" Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi 18, no. 1 (2022): 85. http://dx.doi.org/10.30742/equilibrium.v18i1.1972.

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This study aims to determine the accounting profession in the future, will it still exist or will it disappear? Increasingly advanced technology and the era of computerization have made the tasks and jobs of accountants replaced by machines. The development of big data and artificial intelligence has an impact on the accounting profession. This research method uses qualitative methods with data collection techniques using indirect interviews including literature review. Researcher as a key instrument in this study. The results show that accountants need to be prepared in the face of the digita

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Hertati, Lesi, Azhar Susanto, Wahyudin Zarkasyi, Harry Suharman, and Haryono Umar. "PENGUJIAN EMPIRIS BAGAIMANA KUALITAS SISTEM INFORMASI AKUNTANSI YANG DIPENGARUHI OLEH ETIKA ORGANISASI BERIMPLIKASI TERHADAP KUALITAS INFORMASI AKUNTANSI." Jurnal Ilmiah Akuntansi Rahmaniyah 3, no. 1 (2020): 88. http://dx.doi.org/10.51877/jiar.v3i1.95.

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Accounting Information System is one of the most important parts in an organization. Function Organizational ethics is very influential on accounting information systems will produce accounting information needed by managers and non-managers of an organization as a basis for the decision making process in carrying out its functions or duties. The functions and tasks of managers or non-managers of related units within an organization vary greatly depending on the type of organization, the sections and levels that exist within the organization. The functions and tasks of managers or non-managers

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ADAMOVA, GYULNARA, and Ekaterina Orlova. "USING THE ABC SYSTEM TO SOLVE THE COMPANY'S STRATEGIC MANAGEMENT TASKS." Russian Journal of Management 13, no. 4 (2025): 153–61. https://doi.org/10.29039/2500-1469-2025-13-4-153-161.

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The paper examines the prerequisites for the transition from traditional costing systems to functional cost accounting. The possibilities of organizing cost accounting by type of activity are revealed. The analysis of the specifics of using the ABC system for calculating costs, as well as information support for strategic management decisions, is carried out. The role of functional cost analysis for evaluating the effectiveness of certain types of company activities is considered. The levels of cost accounting organization in relation to products are disclosed. The stages of calculating the co

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Bayne, Lyndie, Jacqueline Birt, Phil Hancock, Nikki Schonfeldt, and Prerana Agrawal. "Best practices for group assessment tasks." Journal of Accounting Education 59 (June 2022): 100770. http://dx.doi.org/10.1016/j.jaccedu.2022.100770.

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Barra, Roberta Ann, and Arline Savage. "Accounting Processes and the Accountant's Role in AIS: An Instructional Resource." AIS Educator Journal 2, no. 1 (2007): 33–117. http://dx.doi.org/10.3194/aise.2007.2.1.33.

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Abstract This paper outlines an Accounting Information Systems (AIS) manual practice set that is purely accounting-oriented. AIS faculty make extensive use of manual practice set projects in upper-division courses. A common feature of projects is their substantial bookkeeping component. In addition to their accounting components, such projects usually require students to perform the tasks of clerk and bookkeeper for the main business processes—sales, cash receipts, cash disbursements, purchases, and payroll—before beginning each accounting task. This amount of repetitive work can be tedious an

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Ivanova, T. N. "Transformatization of accounting in the digitalization of the economy." Ways to Improve Construction Efficiency 1, no. 49 (2022): 179–84. http://dx.doi.org/10.32347/2707-501x.2022.49(1).179-184.

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The existing system of accounting in enterprises needs to be transformed in the context of globalization of the economy and its digitalization. Analysis of existing approaches to the training of accountants and current requirements of stakeholders to it indicate a lack of practical readiness of graduates for modern challenges of the digital economy. The purpose of the study is to determine changes in the accounting system and their impact on enterprise management and training of accounting professionals in terms of its digitalization in the economy and the world. The article consid

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