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Dissertations / Theses on the topic 'Accounting technologies'

Author: Grafiati
Published: 10 March 2023
Last updated: 31 July 2025

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1

Candeo, Matteo <1994&gt. "Automation technologies in accounting and auditing within public accounting firms." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15945.

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Automation technologies in accounting and auditing within public accounting firms During recent years new trends related to technology have developed at a rapid pace, accounting and auditing are the professions more vulnerable to the change. Even if the positivity or negativity of these developments, it is necessary to understand deeply the meaning of words as Internet of Things, big data, cloud accounting, robotic process automation (RPA), artificial intelligence (AI) and blockchain in order to better understand their effects within public accounting firms. It was observed an higher research
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2

Peace, Collin. "Implications of Emerging Technologies on the Accounting Profession." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/616.

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Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or
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Kulyk, L. V. "Information technologies in the account of calculation of employment payment for employees." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10923.

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Etmannski, Tamara R. "Accounting for sustainability in Bengal : examining arsenic mitigation technologies using Process Analysis Method." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:349d4c46-1259-49c1-be2b-46f2cb394894.

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This thesis shows how the Process Analysis Method (PAM) can be applied to assess technologies used to mitigate arsenic from drinking water in rural India, using a set of sustainability indicators. Stakeholder perspectives, gathered from a fieldwork survey of 933 households in West Bengal in 2012, played a significant role in this assessment. This research found that the ‘Most Important’ issues as specified by the technology users are cost, trust, distance from their home to the clean water source (an indicator of convenience), and understanding the health effects of arsenic. It was also found
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Afanasieva, Inna, and Natalia Kyryk. "Features of the development of accounting in the conditions of digitalization." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54581.

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1. Русіна Н. В. Використання програмного забезпечення в аудиті. Кіровоградський інститут регіонального управління та економіки, 2011. URL: http://dspace.kntu.kr.ua/jspui/bitstream/123456789/562/1/58.pdf. 2. Афанас’єва І.І., Розмислов О.М. Сучасні тенденції трансформації управлінського обліку. Збірник наукових праць Державного університету інфраструктури та технологій: Серія «Економіка і управління». Вип. 48. К.: ДУІТ, 2020. С. 77-86 URL: https://em.duit.in.ua/index.php/home/article/view/18/20. 3. Осмятченко В.О., Олійник В.В. Стан та перспе
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Espling, Daniel. "Enabling Technologies for Management of Distributed Computing Infrastructures." Doctoral thesis, Umeå universitet, Institutionen för datavetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-80129.

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Computing infrastructures offer remote access to computing power that can be employed, e.g., to solve complex mathematical problems or to host computational services that need to be online and accessible at all times. From the perspective of the infrastructure provider, large amounts of distributed and often heterogeneous computer resources need to be united into a coherent platform that is then made accessible to and usable by potential users. Grid computing and cloud computing are two paradigms that can be used to form such unified computational infrastructures. Resources from several indepe
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Stoner, Gregory Neil. "Learning, students' skills and learning technologies (old and new) in the development of accounting education." Thesis, University of Glasgow, 2013. http://theses.gla.ac.uk/4224/.

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This submission represents a journey of learning about learning within accounting education, and, in particular, the role of learning technologies and students’ skills in the process of learning. The work presented was published over the past decade and a half and addresses issues concerned with accounting education both past and present, and includes research on the author of the first printed text on double entry bookkeeping, Fra’ Luca Pacioli. The overriding research interest at the core of this submission and which has guided the various and varied phases and themes within in it is a conce
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Bruno, Adriana. "The construction of an new accrual accounting system evidence from laboratory life: Campania region." Doctoral thesis, Universita degli studi di Salerno, 2014. http://hdl.handle.net/10556/1775.

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2012 - 2013<br>In recent decades the dissemination and the adoption of New Public Management (NPM) ideas has been significant within the new public sector (Hood 1991, 1995). The New Public Management is a model that privileges “quantification”, often by adopting managerial instruments from the business sector. The main points of NPM could be summarized as a replication of private sector practices focus on quantification, especially in accounting (Olson , et al., 1998). One such key innovation is the adoption of accrual accounting from business enterprise. The debates about the adoption of accr
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Lukianova, A. "Organization of accounts receivable in the use of information technology." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10924.

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Olsen, Linnéa. "Can Chatbot technologies answer work email needs? : A case study on work email needs in an accounting firm." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-85013.

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Work email is one of the organisations most critical tool today. It`s have become a standard way to communicate internally and externally. It can also affect our well-being. Email overload has become a well-known issue for many people. With interviews, follow up interviews, and a workshop, three persons from an accounting firm prioritise pre-define emails needs. And identified several other email needs that were added to the priority list. A thematic analysis and summarizing of a Likert scale was conducted to identify underlying work email needs and work email needs that are not apparent. Thre
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Єсманчук, С. В., та Т. М. Бочило. "Інформаційні технології в бухгалтерському обліку". Thesis, Видавництво СумДУ, 2009. http://essuir.sumdu.edu.ua/handle/123456789/22592.

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Mackevičiūtė, Asta. "Apskaitos tvarkymo kompiuteriais technologijos ir jų kokybės vertinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_153158-58063.

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Tyrimo objektas – apskaitos tvarkymo kompiuteriais technologijos. Tyrimo tikslas – išanalizavus teorinius ir praktinius apskaitos informacijos tvarkymo kompiuteriais technologijos aspektus bei nustačius svarbiausiuosius šios technologijos vertinimo kriterijus ir rodiklius ištirti ir įvertinti apskaitos informacijos tvarkymo technologijų, naudojančių tris skirtingas apskaitos informacines sistemas, kokybę. Tyrimo metodai: monografinis, palyginimo, loginės analizės ir apibendrinimo, grafinio vaizdavimo, anketinės ir interviu apklausos, statistinio duomenų apdorojimo, duomenų analizės ir sistemi
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Черемісіна, С. Г. "Прогресивні технології підготовки фахівців". Thesis, Українська академія банківської справи Національного банку України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/60686.

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Вельми відчутною для національної економіки є проблема висококваліфікованих кадрів. Проте спостерігається гострий дефіцит фахівців і насамперед професіоналів. З року в рік знижується рівень знань студентів. Згідно з дослідженням Міністерства освіти і науки України, IQ студентів за останні роки знизився з 107 до 96 балів.
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Giagouris, Pavlos, and Julia Martinsson. "En kvalitativ studie om kreditgivning, redovisning och förtroende." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-19982.

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Bakgrund: Kreditgivare är en av företagets viktigaste intressenter och de använder redovisning som informationskälla. Vilken information de grundar sitt beslut i och hur de använder redovisning har dock ändrats de senaste decennierna. Likaså har redovisningen i sig utvecklats då den för större företag blivit mindre konservativ. Konservatism i redovisning är ett sätt att hantera osäkerhet på vilket studier visar att kreditgivare föredrar. För att redovisningen ska vara användbar krävs att det finns förtroende för den. Förtroende har visat sig vara viktigt i affärsrelationer men är tämligen outf
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Wiberg, Amanda, and Lisen Wulkan. "Hur digitaliseringen påverkar redovisningskonsulters arbete under rådande Covid-19-pandemi : En kvalitativ jämförande studie mellan redovisningskonsulter från små, medelstora och stora redovisningsbyråer." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-84759.

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Den digitala utvecklingen i samhället har under lång tid påverkat redovisningsbranschen och redovisningskonsulters arbete i form av att det gått från pappersarbete till att använda datorer och digitala hjälpmedel för att utföra arbetet. Denna utveckling har även inneburit ett mer effektivt och noggrant arbete tack vare digitaliseringen. Tidigare forskning har behandlat hur redovisningsbranschen påverkas av den digitala utvecklingen, det som däremot inte har studerats tidigare är den inverkan Covid-19 har i relation till digitaliseringen och redovisningskonsulters arbete. Samhälle
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Pinto, Mariana Dórea Figueiredo. "Abordagem de gênero no trabalho no campo da contabilidade no Estado de Sergipe." Universidade Federal de Sergipe, 2009. https://ri.ufs.br/handle/riufs/4625.

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This research on the gender perspective aimed to analyze how effective is the potential for change / democratization of social relations, highlighting the representations of the work and training of professionals in the accounting of a private company in Aracaju. The study presents qualitative characteristics based on historical-critical approach, seeking to understand the facts so articulated, without isolating them from the context in which they originate. The knowledge obtained was supported by various sources of information: the relevant literature dealing with theoretical concepts consi
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Pourová, Martina. "Vývojové tendence ve využití informačních a komunikačních technologií v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-7469.

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The content of the thesis is a complex overview of development of ICT used in accounting since its beginning to the present. The thesis is devided into four chapters: General accounting forms and techniques and their development, Impacts of ICT on accounting, Modern approaches of accounting and Possible ways of further development.
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Baltrukėnienė, Virginija. "Rokiškio technologijos, verslo ir žemės ūkio mokyklos buhalterinės apskaitos sistemos projektavimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2004. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2004~D_20040920_012911-56090.

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In diesem Diplomarbeit ist das spezifische Problem des Buchhaltungssystems in einer Budgetanstaltbeschrieben:1. Analyse und Erneuerung des Buchhaltungssystems in unserer Schule,2. Besonderheiten des Buchhaltungssystems in einer Budgetanstalt,3. Vorstellung der Buchführung im Buchhaltungsprogram NOVISION,4. Analyse der Literatur,5. Nachschau der Buchhaltungsprograme, die in Litauen benutzbar sind,6. Realisierung und Bewertung der Möglichkeiten Programen EXCEL und ACCESS in der Projektierungdes Buchhaltungssystems zu ausnutzen.
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Honsa, Viktor. "Informační a komunikační technologie v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-96425.

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Development of information and communication technologies (ICT) has recently increasing importance. ICT has therefore become one of the effective tools in process of optimization and increase of competitiveness on the market. As a result of this trend, there are already some studies, having ambitions to explicitly formulate their importance. The application of ICT in the Czech Republic is similar, but there are not many studies with such ambitions. This thesis analyzes (i) the relations between, the use of ICT, total factor productivity and growth of gross added value in the Czech Republic in
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Vávra, Stanislav. "Vliv informačních a komunikačních technologií na růst v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-194095.

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Information and telecommunication technologies are always joint with economic growth in modern economies, because they participate on reduction of transaction costs and increase production factors productivity and competitiveness. Benefits from ICT had been obvious untill 2001, but right after the investmens and expenditure in ICT started to decrease rapidly. There are studies capturing this drop in developed economies, whereas there are not many works considering the situation in center and eastern Europe. This master thesis brings an analysis of impact of ICT capital and production factors p
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Šafránková, Ivana. "Implementace moderních komunikačních technologií v obchodním oddělení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222167.

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Kubiš, Tomáš. "Outsoursing účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264081.

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The aim of this diploma thesis is to describe the process of outsourcing of accounting from the initial steps, when the companies decide whether to use the outsourcing of accounting, through collaboration with the outsourcing provider to the eventual termination of cooperation. In the practical part you can find the description of the selected companies using information technology to provide outsourcing of accounting, that enables the most efficient course of action.
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Ghelardi, Pierre. "Les outils de gestion, processus d’émergence et reproduction de logiques d’actions : étude de cas d’un système complexe de haute technologie." Thesis, Paris 10, 2013. http://www.theses.fr/2013PA100013/document.

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Cette étude présente la recherche-action d’inspiration pragmatiste menée au sein du Programme de production du Système, un produit complexe de haute technologie. Dans un secteur où les contraintes sont de plus en plus fortes, certaines activités qui pendant longtemps n’avaient pas été questionnées commencent à être remises en cause. La gestion des évolutions techniques, dont le processus permet de mettre en œuvre de changements sur la définition du produit, en fait partie. Or, le constat de la présence de modifications sans coûts identifiés dans cette activité a soulevé la question de recherch
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Ramanauskas, Edvardas. "Vaistinės verslo procesų automatizavimas panaudojant Navision." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050119_220342-49254.

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Urgency of research. Nowadays business competition is large. So if managements want to keep in the fight of competition, they must make decisions efficiently. According researchers about 80% of information needed for decisions making is obtained out of accounting. So data of accounting must be processed quickly and operatively. Such way to get information necessitates purchasing of computerized accounting system. Newness of research. The supply of computerized accounting systems is large in Lithuania, so it is difficult to choose the best computerized accounting system for management of compa
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Blažek, Martin. "Zhodnocení využití Heliosu Orange v podmínkách konkrétního podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264644.

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The main aim of this thesis is to evaluate the use of Helios Orange in the context of a specific company. The thesis is divided into two parts, a theoretical and a practical one. The theoretical part describes the history of accounting and developments in the technology of bookkeeping, the development of ERP systems, related legislation and selected possibilities of electronic data interchange. In the practical part, the company PNEU PROCHÁZKA s.r.o. is firstly described. Selected most used modules of Helios Orange are then further discribed and evaluated including the possibilities of change
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Feger, Clément. "Nouvelles comptabilités au service des écosystèmes. Une recherche engagée auprès d'une entreprise du secteur de l'environnement." Thesis, Paris, AgroParisTech, 2016. http://www.theses.fr/2016AGPT0006/document.

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La lutte contre la destruction des écosystèmes et les efforts pour renforcer et renouveler les conditions de leur prise en charge collective reposent aujourd’hui sur trois fronts d’innovation disjoints : (1) la conception et l’utilisation de nouveaux outils d’évaluation des écosystèmes dans le champ de la conservation ; (2) le développement de nouvelles comptabilités socio-environnementales à l’échelle des organisations et (3) la mise à contribution des entreprises dans la protection du capital naturel. Cette thèse doctorale vise à les articuler en mobilisant la comptabilité comme pivot pour c
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Drochon, Victoria. "Le recours aux experts par les instances de représentation du personnel." Thesis, Paris 2, 2016. http://www.theses.fr/2016PA020046.

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Entre 1946 et 2016, ce sont plus de vingt cas de recours à des experts par les instances de représentation du personnel qui ont été créés, dont huit sur les trois dernières années. La possibilité sans cesse étendue de recourir à l’assistance d’experts pourrait laisser penser que le régime du recours à l’expertise est efficient. La facilité avec laquelle la loi associe désormais l’expert à chaque nouvelle mesure prise en faveur du dialogue social masque cependant mal l’incapacité croissante du législateur à préserver la fonction initiale de l’expertise : une fonction informative. Signe des dysf
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Toubon, Hector. "Le rôle de l'innovation médicale dans la croissance macro-économique." Thesis, Paris Sciences et Lettres (ComUE), 2016. http://www.theses.fr/2016PSLED045.

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Cette thèse a pour objectif de mettre en évidence les déterminants de l'innovation médicale et ses effets sur la croissance économique. Elle repose sur la construction d'une base de données répertoriant les dépenses et les consommations de biens et services de santé entre 1980 et 2010, ainsi que sur trois modèles théoriques. Les résultats établis, pour les cohortes nées entre 1923 et 2010, mettent en évidence que les innovations médicales sont essentiellement déterminées par les variations démographiques. Par ailleurs, même si ces innovations médicales ont historiquement permis l'apparition d'
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Ivinza, Lepapa Alphonse C. "Analyse de l'introduction de l'EDI dans les entreprises congolaises: une contribution à l'impact organisationnel des TI." Doctoral thesis, Universite Libre de Bruxelles, 2007. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210598.

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Résumé<p>Le cadre théorique de la contingence structurelle associe généralement « contexte, structure et performance » (Burns et Stalker, 1961; Woodward, 1965; Lawrence et Lorsch, 1967 ;Mintzberg, 1979).Le besoin de tester cette théorie dans l’environnement d’un pays sous développé (PSD) nous a conduit, dans cette recherche, à l’utilisation d’un cadre réduit basé uniquement sur des liens entre la technologie (remplacée par TI) et la structure (Galbraith, 1972 ;Lacrampe, 1974 ;Leifer, 1988). <p>Notre cadre théorique s’appuie sur les approches managériales, économiques et organisationnelles des
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Kashora, Trust. "E-learning technologies for open distance learning knowledge acquisition in managerial accounting." Thesis, 2018. http://hdl.handle.net/10500/25140.

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This research seeks to establish how e-learning may contribute towards knowledge construction for Management Accounting students at the University of South Africa. More specifically, the research is designed to investigate how educational technologies like e-learning may benefit and improve the teaching and learning of Management Accounting at Unisa. Educators need to understand how students learn so that they can establish suitable learning strategies. Studies have shown that generally, e-learning applications are little used, sometimes because of inappropriate content and technologies
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Chen, Mei-yen, and 陳美燕. "A Comparative Study of Product Decision Making under the Traditional Costing and Activity-Based Costing and Throughput Accounting-A Case Study in Technologies Firm." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/90244822158490628451.

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碩士<br>逢甲大學<br>經營管理碩士在職專班<br>94<br>Facing the global big environment change, the Taiwan industry unceasingly outside moves in addition, west bound, environmental protection consciousness gains ground, the artificial cost increases, does the law limit and so on cause the enterprise to manage the environment to change the meager profit, how the operator uses new also the good management technology and the method achieves the enterprise the goal, gains the biggest profit by the limited resources, is an important topic. This research analyzes the traditional cost system, under the ABC cost s
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Wong, Lily. "The e-Learning Experience in First-Year Introductory Accounting and its Impact on Learning Outcomes." Thesis, 2015. https://vuir.vu.edu.au/28779/.

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The primary objective of this thesis was to improve the learning experience and academic outcomes in Victoria University’s first-year introductory accounting unit; specifically in relation to the use of technology to augment traditional modes of teaching and learning. To achieve this, the Blended Learning Assessment Framework was devised and tested in the first year accounting unit. The application of this conceptual framework identified the extent to which e-Learning is currently used in this unit and its effectiveness in supporting the diverse needs of this student cohort.
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Zhao, Yuyang. "Exploring user behaviours on mobile technologies combined with payment functions during the COVID-19 pandemic." Doctoral thesis, 2022. http://hdl.handle.net/10362/135622.

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A thesis submitted in partial fulfillment of the requirements for the degree of Doctor in Information Management, specialization in Information Technologies<br>With the extensive spread of smart mobile devices, mobile technologies and services have revolutionised and pervaded significantly in most aspects of human life, such as social communication, commerce, entertainment, etc. Various industries have integrated services and products with mobile financial transaction technologies, facilitating the payment services combined with various mobile applications. The wide adoption of mobile transac
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Marracho, Ana Teresa Pereira. "O modelo de negócio das empresas de contabilidade orientadas para PMEs: Tempo de mudança e reinvenção." Master's thesis, 2020. http://hdl.handle.net/10071/21664.

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Propósito: O propósito desta investigação é construir propostas de reinvenção do modelo de negócio das empresas de contabilidade orientadas para PMEs e, acessoriamente, apresentar o próximo skillset dos profissionais da contabilidade e inerentes linhas de orientação futuras sobre alterações na educação daqueles profissionais. Design: É um estudo qualitativo, híbrido - empírico e conceptual - e exploratório. Adota a metodologia construtivista, com ênfase no construtivismo pragmático. Os dados foram recolhidos através de entrevistas semiestruturadas gravadas e documentação online. Foram
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Sousa, Ana Carolina Gonçalves Teixeira de. "A aceitação de tecnologias de inteligência artificial no retalho num contexto pandémico: Abordagem online vs offline." Master's thesis, 2021. http://hdl.handle.net/10071/24277.

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A inteligência artificial (IA) é atualmente uma das tecnologias mais emergentes e, com maior capacidade de transformar não só o tecido empresarial como a sociedade. No campo das organizações, o principal propósito deste tipo de tecnologias é ajudar a criar valor para os seus consumidores. Os avultados custos de investimento e o potencial fraco interesse dos seus clientes em adotar estas tecnologias são um entrave à sua implementação. Para além do mais, o clima de incerteza criado com o surgimento da pandemia COVID-19 levanta ainda mais dúvidas aos gestores. Por essa razão, o principal ob
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36

Jardim, Maria Beatriz Faria. "Plano de negócios: Tweezer's." Master's thesis, 2018. http://hdl.handle.net/10071/18091.

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Numa realidade onde mais de 70% da população portuguesa utiliza, constantemente, a internet em diversas atividades diárias, e onde a procura por prestadores de serviços de beleza tem aumentado significativamente, surge a necessidade deste setor se adaptar às novas tendências digitais. Através da observação de um exemplo prático e simples do nosso dia a dia, como uma ida ao cabeleireiro, é possível identificar o desgaste e o esforço em concretizar uma simples marcação na agenda de um prestador de serviços de beleza, implicando perda tempo, quer para o prestador de serviços, quer para o c
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37

Pires, Pedro Miguel da Silva. "e-HRM: unveiling the hidden dimensions of value creation within strategic human resources management using human resources information systems: a case study analysis." Master's thesis, 2018. http://hdl.handle.net/10071/18304.

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In the age of the digital society, a new paradigm of de-materialization crosses all dimensions of the organizations, and to the activities regarding Human Resources Management, this new digital imperative is no exception. Despite extensive theory that shows the financial and operational benefits inherent to the implementation of HR Information Systems, this theoretical research is not that much consistent when it comes to finer dimension of analysis. Starting from a case study approach, within a multinational corporation, operating in Portugal, this study had as its main goal to determi
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Raposo, João Nuno Marques. "Avaliação do sucesso da adoção de um ERP no contexto de educação da gestão no ensino universitário." Master's thesis, 2017. http://hdl.handle.net/10071/16090.

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Os sistemas de Enterprise Resource Planning (ERP) são hoje considerados o pilar central das empresas, visto suportarem todas as atividades empresariais a uma escala global. Com o crescimento do mercado de sistemas empresariais, existe uma forte procura das empresas por colaboradores com competências na área. Esta é uma oportunidade que as instituições de ensino têm vindo a aproveitar, de forma a melhorar os seus ìndicies de performance (empregabilidade, procura, satisfação, entre outros), e a aproximarem as competências dos alunos com as necessidades do mercado. Nesta dissertação pretend
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