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Journal articles on the topic 'Accounting technologies'

Author: Grafiati

Published: 10 March 2023

Last updated: 31 July 2025

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1

Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (2020): 5108. http://dx.doi.org/10.3390/su12125108.

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This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role o

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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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Kravchenko, Olena, Natalia Nebaba, and John O. Aiyedogbon. "Blockchain technologies in accounting: bibliometric analysis." Accounting and Financial Control 4, no. 1 (2023): 14–29. http://dx.doi.org/10.21511/afc.04(1).2023.02.

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The purpose of the paper is to conduct a bibliometric analysis of scientific literature on the use of blockchain technologies in accounting for the period 2013–2022 based on the use of a number of special methods and tools, including Scopus and WoS, VOSviewer, Publish or Perish, Google Trends, and Google Books Ngram Viewer. Based on the results of the bibliometric analysis of relevant scientific publications, a map of the relationships between the concepts of «blockchain» and «accounting» with other categories was formed, which allowed identifying seven clusters. Based on the results of the an

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Filin, S. A., L. A. Chaikovskaya, and K. B. Satymbekova. "Innovative technologies in accounting." International Accounting 22, no. 4 (2019): 393–408. http://dx.doi.org/10.24891/ia.22.4.393.

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Brown, Judy, and Jesse Dillard. "Accounting for non-financial matters: technologies of humility as a means for developing critical dialogic accounting and accountability." Meditari Accountancy Research 29, no. 2 (2020): 197–218. http://dx.doi.org/10.1108/medar-01-2020-0692.

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Purpose The purpose of this paper is to present an expanded introduction of Jasanoff’s (2003, 2007) work on “technologies of humility” to the accounting literature and to show how it can be useful in developing critical dialogic accountings for non-financial matters. Design/methodology/approach Drawing on Jasanoff’s (2003, 2007) distinction between “technologies of hubris” and “technologies of humility”, this study extends prior research on critical dialogic accounting and accountability (CDAA) that seeks to “take pluralism seriously” (Brown, 2009; Dillard and Vinnari, 2019). This study shows

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Mamedova, Leyla Eldarovna, and Larisa Nikolaevna Ivanova. "Modern information technologies in accounting and financial accounting." Актуальные проблемы учета, анализа и аудита, no. 10 (2021): 50–56. http://dx.doi.org/10.52899/9785883036216_50.

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RATYNSKYI, Vadym. "Information technologies in accounting. prospects and problems." Economics. Finances. Law, no. 4/1 (April 29, 2021): 17–20. http://dx.doi.org/10.37634/efp.2021.4(1).3.

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The issues of application of new information technologies in accounting are considered. Peculiarities of automated accounting in the conditions of domestic reality are singled out, methodical principles of informatization of administrative activity are shown. The classification of software products used for automation of accounting is made, the rating of the most widespread programs for informatization of administrative activity in our country is resulted. The main advantages and disadvantages of using information technology in the organization of accounting are shown. Problems of automation o

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Druzhilovskaya, T. Y. "Features of digitalization in accounting: current state and development trends." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 18, 2023): 29–36. http://dx.doi.org/10.33920/med-17-2307-03.

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One of the most important trends in the development of accounting (including in healthcare organizations) is the increased use of digital technologies in it. The article examines the features of the use of various digital technologies in modern accounting. The digitalization of accounting is of great interest to scientists. However, different scientific works use different conceptual apparatus in relation to these issues. The author of the article presents an interpretation of the correlation of different terms in the field of questions of the use of digital technologies in accounting. The que

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Chambers, Robert G., Giannis Karagiannis, and Vangelis Tzouvelekas. "Productivity accounting for separable technologies." Journal of Productivity Analysis 41, no. 1 (2013): 41–50. http://dx.doi.org/10.1007/s11123-013-0367-6.

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Bruce, H. Geddes. "Emerging Technologies in Management Accounting." Journal of Economics and Business 3, no. 1 (2020): 152–59. https://doi.org/10.31014/aior.1992.03.01.185.

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This paper gives a broad overview of emerging technology fields and their effect on management accounting. The research involved reviewing, describing, analyzing, and summarizing some of the literature in the area. The first field examined was that of business intelligence (BI) and its necessary partnership with management accounting. Following the BI section is an examination of how software aids accounting analytics. Next up is the surging field of big data and how it is poised to revolutionize the accounting profession. Included in this area are the definitions of descriptive, predictive, a

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Otelbay, Sh K., A. Zh Dossayeva, and Sh Sh Moldakhodzhaev. "New technologies in accounting: artificial intelligence for automation and error detection." Bulletin of "Turan" University, no. 1 (March 31, 2023): 49–62. http://dx.doi.org/10.46914/1562-2959-2023-1-1-49-62.

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Currently, software products are widely used in the accounting system, which determine new directions for accountants to improve their skills in working with IT technologies. The study of new technologies that are necessary for the analysis of financial information of companies is relevant. The purpose of the study is to study modern technologies used in accounting, which are based on artificial intelligence. The scientific article deepens the concept of artificial intelligence and its use in accounting; the main mechanisms of using new technologies in accounting are considered; prospects for

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Voronova, I. V. "Impact of Software Products on Accounting Personnel Requirements." Entrepreneur’s Guide 17, no. 3 (2024): 70–75. http://dx.doi.org/10.24182/2073-9885-2023-17-3-70-75.

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The study determines the impact of software products on the requirements for the personnel of accounting services. Electronic document management system and programm «1С: Accounting 8» performs the calculation part of accounting work, routine operations can be transferred to robots, but software products cannot completely replace an accountant, since there are processes that cannot be formalized, for example, the formation of reporting indicators depends on the selected elements of accounting policy, the choice and decision remains with the accountant. The possibilities of an automated program

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Brander, Matthew, Francisco Ascui, Vivian Scott, and Simon Tett. "Carbon accounting for negative emissions technologies." Climate Policy 21, no. 5 (2021): 699–717. http://dx.doi.org/10.1080/14693062.2021.1878009.

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Lapitkaia, Liudmila. "APPLICATION OF CLOUD TECHNOLOGIES IN ACCOUNTING." MEST Journal 9, no. 1 (2021): 90–96. http://dx.doi.org/10.12709/mest.09.09.01.12.

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Traditional accounting in modern conditions of digitalization of the economy requires significant changes in terms of the use of new information tools. One of these opportunities is the use of new information technologies in accounting. These new information technologies include cloud technologies, which are a specific environment (for storing, processing, and protecting information) that combines technical tools, software, communication channels, and technical support. Services that may be based on technology (MCloud) are software as a service (SaaS), infrastructure as services (IaaS), platfo

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Kogan, Alex. "Journal of Emerging Technologies in Accounting." Journal of Emerging Technologies in Accounting 11, no. 1 (2014): 105–7. http://dx.doi.org/10.2308/1558-7940-11.1.105.

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Vasarhelyi, Miklos A. "Journal of Emerging Technologies in Accounting." Journal of Emerging Technologies in Accounting 13, no. 2 (2016): 247–49. http://dx.doi.org/10.2308/1558-7940-13.2.247.

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Vasarhelyi, Miklos A. "Journal of Emerging Technologies in Accounting." Journal of Emerging Technologies in Accounting 12, no. 1 (2015): 201–5. http://dx.doi.org/10.2308/1558-7940.12.1.201.

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18

Bebbington, Jan, Judy Brown, and Bob Frame. "Accounting technologies and sustainability assessment models." Ecological Economics 61, no. 2-3 (2007): 224–36. http://dx.doi.org/10.1016/j.ecolecon.2006.10.021.

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KOROL, Svitlana, and Olha ROMASHKO. "Artificial intelligence in accounting." Scientia fructuosa 154, no. 2 (2024): 145–57. http://dx.doi.org/10.31617/1.2024(154)08.

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Artificial Intelligence (AI) technologies open up broad horizons for enhancing business efficiency and advancing various professional domains, boosting their productivity and competitiveness. There is an active exploration of approaches to incorporating AI technologies in the accounting sphere, promising a seamless transition from human to machine involvement. The aim of this article is to summarize the acquired experience, identify perspectives, constraints, and risks associated with the use of AI technologies in the professional activities of accountants. The research is based on the hypoth

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Sumar, Ramiro Rodrigues. "Administrative accounting consulting: a new way of running a company through technology." Núcleo do Conhecimento 12, no. 07 (2021): 91–104. https://doi.org/10.32749/nucleodoconhecimento.com.br/business-administration/through-technology.

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Objective: To describe the impact from the obstacles and potentialities that technology has brought to accounting consulting. Question: How can administrative accounting consulting help a company using technologies? Methods: The study is a bibliographic review. A search was conducted with the descriptors: technology; innovation; accounting; accounting on Spell's data platform (Scientific Periodicals Electronic Library) in June 2021. The search resulted in 10 articles. Results: the results brought as obstacles: The increasing technological advance, adapt to the use of these new technologies, Ce

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Spivak, Serhii, Diana Panchyshyn, Mykhailo Skochylias, and Kateryna Yaremchuk. "Digitalization of accounting processes." Socio-Economic Problems and the State 25, no. 2 (2021): 113–19. http://dx.doi.org/10.33108/sepd2022.02.113.

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The article examines the features of the introduction and use of information technology and accounting systems. It is established that information technologies are the main trends in the development of accounting, its demand and further development in the direction of expanding professional competencies. It is determined that the use of digital technologies in accounting processes can bring the development of the accounting profession to a new level. In the context of accounting digitalization, the accountant is the best specialist who can give useful advice before making important management

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Онищенко, Вікторія, Тетяна Загорельська, and Катерина Маслюк. "CHARACTERISTICS OF THE ACCOUNTING SYSTEM AT COMPANIES." Mechanism of an economic regulation, no. 4(102) (December 26, 2023): 35–40. http://dx.doi.org/10.32782/mer.2023.102.06.

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The article describes the main features of the contemporary accounting system and evaluates the impact of its development factors at the company level from the perspective of practicing accountants. In particular, the authors examine the influence of information technologies on the organization of accounting; the tendency to separate tax and financial accounting; overloading of the accounting regulatory framework, changes in accounting related to integration processes in Ukraine. In addition, the study defines the problems of contemporary accounting, including: the complexity of the regulatory

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Onyshchenko, Oksana, Kateryna Shevchuk, Yevheniia Shara, Nataliia Koval, and Olena Demchuk. "Industry 4.0 and accounting: directions, challenges, opportunities." Independent Journal of Management & Production 13, no. 3 (2022): s161—s195. http://dx.doi.org/10.14807/ijmp.v13i3.1993.

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The purpose of the study was to reveal the directions, challenges and opportunities that arise in the accounting system in the conditions of Industry 4.0, when innovative solutions based on the capabilities of new digital technologies become the management of in-demand enterprises. The role of Industry 4.0 is shown, the features of modern Industry 4 technologies are revealed, the main technologies and production processes are demonstrated, interconnected using industrial protocols to create intelligent data. The rating of digital competitiveness and their readiness to implement Industry 4.0 te

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Kuvaldina, T. B., and E. A. Demura. "Accounting profession and digital technologies: threats and reality." Siberian Financial School, no. 1 (May 31, 2024): 92–97. http://dx.doi.org/10.34020/1993-4386-2024-1-92-97.

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Nowadays, it is not uncommon to hear words that the accountant profession may disappear from the labor market. Similar statements are being made by officials from the Ministry of Economic Development and the Ministry of Finance of Russia. Experts believe that an accountant can be replaced by artificial intelligence. In the age of technological progress, such statements can be considered justified, but information technology can make mistakes that, due to its professionalism, only a real person can detect. In addition, businesses need a professional who is able to interpret and analyze data obt

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Alia, Alia, and Baiq Anggun Hilendri Lestari. "Revolutionizing the Accounting Curriculum: Optimizing Accountant Competencies through Data Technology, Blockchain, and Artificial Intelligence from the Perspective of Accounting Students at the University of Mataram in Industry 5.0." Asian Journal of Applied Business and Management 4, no. 1 (2025): 341–54. https://doi.org/10.55927/ajabm.v4i1.84.

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The industrial revolution 5.0 marks significant changes in the integration of advanced technologies, such as data technology, blockchain, and artificial intelligence (AI), into business processes. This study aims to explore the influence of these technologies on accountant competencies among accounting students at the Faculty of Economics and Business, University of Mataram. Using a quantitative approach, this study collected data from students to analyze the relevance of technology integration in the accounting curriculum on students' future accounting competencies. The results showed that al

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Novak, Ana, Ivana Barišić, and Katarina Žager. "Implications of Blockchain Application to Accounting Education and Accounting Practice." European Conference on Innovation and Entrepreneurship 17, no. 1 (2022): 378–85. http://dx.doi.org/10.34190/ecie.17.1.832.

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Accounting is part of the information system of a company that generates the most important information for the decision-making process. This process should be supported by new technologies to respond to all business requirements. Disruptive technologies change the way of performing business transactions and their implementation in business practice was notably accelerated by the pandemic. In this context, Blockchain technology has been articulated as the future of the accounting profession and there is a growing body of research regarding the impact of the blockchain on accounting practice an

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Shillinglew, Gordon. "Management Accounting und Neue Technologien." Controlling 1, no. 4 (1989): 200–207. http://dx.doi.org/10.15358/0935-0381-1989-4-200.

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Neue Produktionstechnologien verändern das Umfeld und die Anforderungen an die Kostenrechnung. Traditionelle Instrumente, wie z.B. die Abweichungsanalyse im Rahmen der Standardkostenrechnung, scheinen bei Neuen Technologien zu versagen. Wie kann und muss die Kostenrechnung auf diese Herausforderungen reagieren? Gordon Shillinglaw analysiert in seinem Beitrag die Wirkungen Neuer Technologien auf die Kostenrechnung, erläutert die daraus entstehenden Probleme und zeigt Lösungsansätze auf. Er macht deutlich, dass es zum gegenwärtigen Zeitpunkt noch keine vollständigen Lösungen gibt und weist nachd

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Yarmoliuk, Olena, Anton Abramov, Tetiana Mulyk, Nadiya Smirnova, and Nataliia Ponomarova. "Digital technologies in accounting and reporting: benefits, limitations, and possible risks." Revista Amazonia Investiga 13, no. 74 (2024): 323–33. http://dx.doi.org/10.34069/ai/2024.74.02.27.

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Digital technologies are the need of the hour in the accounting field in the current 4th industrial revolution. Digital transformation positively and negatively affects all areas of business. The new technologies are disrupting the accounting field. Digital transformation is pressuring accounting practitioners and graduates to learn digital skills but despite the emergence of new technologies in the accounting field, it is unfortunate that not much is known concerning the impact of digital technologies in the accounting field. This paper critically examines the contribution of digital technolo

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КУБАСОВА, А. В. "ACCOUNTING: DEVELOPMENT IN MODERN CONDITIONS." Экономика и предпринимательство, no. 5(154) (July 1, 2023): 1192–95. http://dx.doi.org/10.34925/eip.2023.154.5.238.

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В статье рассматривается аспекты совершенствования бухгалтерского учета, на современном этапе, ввиду ускоренного развития современных информационных технологий. Анализируются способы применения современных информационных технологий при организации бухгалтерского учета. Аргументирована значимость внедрения новейших информационных технологий, в том числе применение технологии постоянного аудита, технологии «блокчейн», облачных технологий, а также иных различных информационных технологий. The article discusses aspects of improving accounting at the present stage, due to the accelerated developmen

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Gileva, D. V. "Digitalisation in accounting." Vestnik Universiteta, no. 2 (April 2, 2022): 108–13. http://dx.doi.org/10.26425/1816-4277-2022-2-108-113.

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The aim of the article is to identify the problems encountered in the digitalisation process in accounting, consider ways of implementing digital transformation, and proposals to improve the enterprise’s accounting apparatus quality and efficiency. In accordance with this aim, the following research objectives have been defined: to justify the need to introduce digitalisation in the accounting field, determine key digital technologies, identify the transformation problems and advantages. In the course of the study, ways to solve urgent problems have been proposed, such as planning for digital

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Mezhyan, Sirunik Aramovna, and Eleonora Nikolaevna Tsoraeva. "APPLICATION OF GIS TECHNOLOGIES IN CADASTRAL ACCOUNTING." Polythematic Online Scientific Journal of Kuban State Agrarian University, no. 163 (2020): 91–99. http://dx.doi.org/10.21515/1990-4665-163-008.

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Valentin, RADU, and RADU Mariana. "Globalizing Accounting When Using The Informational Technologies." Annales Universitatis Apulensis Series Oeconomica 1, no. 8 (2006): 151–54. http://dx.doi.org/10.29302/oeconomica.2006.8.1.28.

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Литвина, К. Я. "INFORMATION TECHNOLOGIES IN THE ACCOUNTING CENTRALIZATION SPHERE." Human Progress 9, no. 5 (2023): 14. http://dx.doi.org/10.34709/im.195.14.

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В статье анализируются применяемые информационные технологии при централизации ведения бухгалтерского учета, а также анализируются информационные технологии, которые в перспективе могут быть применены (адаптированы) для сферы публичных финансов, бухгалтерского (бюджетного) учета. Подчеркивается различие между классической организацией деятельности по бухгалтерскому учету и отчетности, где процесс относится к группе обеспечивающих, и созданием централизованной бухгалтерии, где деятельность по управлению финансовыми ресурсами относится к группе основных процессов. Соответственно, проанализирован

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Шемеева, З. А., and Ж. Б. Рабаданова. "INFORMATION TECHNOLOGIES IN THE FIELD OF ACCOUNTING." Journal of Monetary Economics and Management, no. 1 (March 15, 2024): 155–59. http://dx.doi.org/10.26118/2782-4586.2024.99.72.021.

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Данная статья посвящена актуальным вопросам автомати- зации данных бухгалтерского учета, поскольку выбор автоматизированной программы напрямую влияет на качество учетных данных и бухгалтерской отчетности. Одной из важнейших особенностей глобализации и комплексно- го развития экономики является применение информационных технологий и собранной информации в других формах производства в целях улучшения её эффективности. Автоматизированная информационная система бухгал- терского учёта – это система, использующая специальные методы обработ- ки данных и использующая комплекс вычислительных, коммуника

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O'Leary, Daniel E. "Journal of Emerging Technologies in Accounting (JETA)." Journal of Emerging Technologies in Accounting 7, no. 1 (2010): 101–4. http://dx.doi.org/10.2308/1558-7940-7.1.101.

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Kogan, Alexander. "Journal of Emerging Technologies in Accounting (JETA)." Journal of Emerging Technologies in Accounting 9, no. 1 (2012): 127–30. http://dx.doi.org/10.2308/1558-7940-9.1.127.

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Zakkour, Paul, Jasmin Kemper, and Tim Dixon. "Incentivising and Accounting for Negative Emission Technologies." Energy Procedia 63 (2014): 6824–33. http://dx.doi.org/10.1016/j.egypro.2014.11.716.

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Shagabutinova, Liana. "AUTOMATION OF ACCOUNTING WORK USING MODERN TECHNOLOGIES." Economics. Sociology. Law. 04, no. 02 (2025): 45–50. https://doi.org/10.22281/2542-1697-2025-04-02-45-50.

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Accounting in the modern world is characterized by a huge flow of data that specialists face on a daily basis. The main problem is that most of the accountant's working time is spent processing this data manually, which is not only time-consuming, but also fraught with errors. The notorious «human factor» causes inaccuracies that can have serious consequences. The solution to this problem may be the introduction of digital technologies that automate and significantly speed up the data processing process. However, before implementing digital solutions, it is necessary to carefully study the exi

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Koske, M. S., I. V. Voyutskaya, and Y. G. Mishuchkova. "TRANSFORMATION OF THE ACCOUNTING PROFESSION: A REVIEW OF CURRENT TRENDS AND PROSPECTS." Intellect. Innovations. Investments, no. 5 (2022): 37–46. http://dx.doi.org/10.25198/2077-7175-2022-5-37.

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The relevance of the study of the results of the impact of digitalization on such a mass economic profession as an accountant is due to the fact that existing information processing technologies are already calling into question the very need for human participation in the accounting process. The numerous opinions presented in the domestic and foreign scientific discourse on the prospects for the existence of the accounting profession are diverse. Some scientists predict its disappearance soon enough, others prove the absence of objective reasons to expect such a scenario. The purpose of the a

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Nazarova, Iryna. "Accounting paradigm in application conditions of electronic information technologies." Herald of Economics, no. 2 (July 23, 2023): 103. http://dx.doi.org/10.35774/visnyk2023.02.103.

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Introduction. The widespread introduction of modern electronic information and communication technologies into the economy requires a rethinking of the theoretical foundations of accounting. The current accounting methodology, based on the documentation of economic transactions, their reflection on accounts by double entry, balance sheet summarization, was initiated several centuries ago. With the development of automated systems, the latest information technologies for the formation, processing and transmission of information, there is a need of developing of a new accounting paradigm that wo

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Rybicka, Karolina. "NEW TECHNOLOGIES – THE IMPACT ON CONTEMPORARY MANAGEMENT ACCOUNTING." PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU, no. 515 (2018): 26–36. http://dx.doi.org/10.15611/pn.2018.515.02.

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Pankov, V. V., and V. L. Kozhukhov. "Intelligent technologies and the future of accountancy." International Accounting 23, no. 3 (2020): 286–96. http://dx.doi.org/10.24891/ia.23.3.286.

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Subject. Gaining momentum and influencing accounting processes, modern information technologies make people think that accountancy will soon cease to exist as a profession. Accountancy undergoes deep transformation processes as digital intellectual technologies develop and get integrated into accounting practices. Objectives. We review the general trend in the development of accounting in the nearest future as innovative methods of accounting spread and digital and communication technologies are integrated into business practices. Methods. The study is based on logic methods of research, syste

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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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Kochetkova, A. A., and Zh A. Kevorkova. "Accounting in the context of digital transformation." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 5 (May 27, 2024): 33–39. http://dx.doi.org/10.33920/med-17-2405-03.

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The relevance of the topic is due to the active introduction of digital technologies into all spheres of public life. The purpose of the article is to examine the development of accounting in the context of digital transformation. Information modernization is an object of focal and comprehensive government management. In the context of the active introduction of digital technologies, the accounting system is being adapted, which involves the process of forming a unified information business space that is superior to traditional accounting methods. This enhances accounting’s ability to interpre

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Litvinova, Irina. "Improving Accounting Of Internet Technologies Costs In Russia." Moscow University Economics Bulletin, no. 6-2018 (December 30, 2018): 117–32. http://dx.doi.org/10.38050/01300105201867.

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This article substantiates the selection of a new object in accounting – the cost of Internet technology. The author presents new methods for accounting the costs of Internet technologies and provides the interpretation of the concept of «virtual assets». The author considers it necessary to introduce separate accounts for accounting the costs of Internet technologies. We believe that this approach will allow to see the total amount of the costs of Internet technologies, which is important for purposes of planning, monitoring and analysis, as well as to resolve contentious issues arising in ac

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Spilnyk, Iryna, Ruslan Brukhanskyi, Nataliia Struk, Olena Kolesnikova, and Liudmyla Sokolenko. "Digital accounting: innovative technologies cause a new paradigm." Independent Journal of Management & Production 13, no. 3 (2022): s215—s224. http://dx.doi.org/10.14807/ijmp.v13i3.1991.

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The article is dealing with the concept of “digital accounting", highlights its historical origins and current discourse in the contextual relationship and interdependence of accounting and information technology. Accordingly, the issues of rethinking the role and place of accounting in the digital economy, the study of changes in its semantic, methodological and conceptual principles under the influence of the growth of information potential of the digital economic space become relevant. Since the modern period is a qualitatively new stage in the development of accounting, which in all its as

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Muehlmann, Brigitte W., Victoria Chiu, and Qi Liu. "Emerging Technologies Research in Accounting: JETA's First Decade." Journal of Emerging Technologies in Accounting 12, no. 1 (2015): 17–50. http://dx.doi.org/10.2308/jeta-51245.

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ABSTRACT The Journal of Emerging Technologies in Accounting (JETA), an American Accounting Association journal, reached its ten-year milestone in 2013. This study provides a comprehensive bibliometric and comparative analysis of the 66 main research articles and citations of the contributions, which were published from 2004 to 2013. The analysis of the characteristics of the articles comprises the research methodologies and accounting areas as used in the Brigham Young University Accounting Research Rankings, novel classifications based on an expansion of the Brown and Vasarhelyi (1994) accoun

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Onyshchenko, Oksana, Zaneta Simanaviciene, and Nataliia Semenyshena. "Industry 4.0 and Accounting: a theoretical approach." Public Policy and Accounting, no. 2(6) (December 30, 2022): 32–39. http://dx.doi.org/10.26642/ppa-2022-2(6)-32-39.

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This research aims to provide a systematic analysis of the impact of industry-4 on the accounting system, by analyzing the existing literature, contemporary concepts, data and gaps for future research directions. This research uses information from existing literature collection of publishing databases from 2008 to 2022 were explored using the keywords “Industry 4.0” “accounting”, “accounting information” in their title and abstract to examine which publications to be included. Based on the search, a total of 90 journal articles were selected, and information was collected. The inf

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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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Olsen, David H., and Sharon L. Kimmell. "Towards Integrating Advanced Database Concepts Into Accounting." Review of Business Information Systems (RBIS) 2, no. 3 (1998): 57–76. http://dx.doi.org/10.19030/rbis.v2i3.5468.

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This paper provides a review of several recently developed, advanced database technologies which could dramatically affect current accounting practice. These technologies are discussed in the context of a proposed taxonomy along four specified dimensions. The paper also provides a description of each of these technologies and an associated table of key concepts as well as a definition or description. The paper discusses the advantages and disadvantages of each of these newer technologies and their applicability to the accounting function in companies. Where appropriate, concrete examples of ac

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