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Relevant bibliographies by topics / Technology of accounting

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Academic literature on the topic 'Technology of accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 17 February 2022

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Journal articles on the topic "Technology of accounting"

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Uswati Dewi, Nurul Hasanah. "Accounting Students’ Choice on Accounting Information Technology Careers." International Research Journal of Business Studies 7, no. 3 (December 1, 2014): 178–88. http://dx.doi.org/10.21632/irjbs.7.3.178-188.

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Güney, Aysel. "Role of Technology in Accounting and E-accounting." Procedia - Social and Behavioral Sciences 152 (October 2014): 852–55. http://dx.doi.org/10.1016/j.sbspro.2014.09.333.

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Mai, Xiaoyu. "Distributed Accounting and Blockchain Technology in Financial Accounting." Journal of Physics: Conference Series 1881, no. 2 (April 1, 2021): 022078. http://dx.doi.org/10.1088/1742-6596/1881/2/022078.

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Baev, A. A., V. S. Levina, A. V. Reut, A. A. Svidler, I. A. Kharitonov, and V. V. Grigor’ev. "Blockchain Technology in Accounting and Auditing." Accounting. Analysis. Auditing 7, no. 1 (March 5, 2020): 69–79. http://dx.doi.org/10.26794/2408-9303-2020-7-1-69-79.

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Over the past few years the popularity of blockchain technology has grown significantly. It is able to make change as the economic environment, as also identifying new approaches to business management. The paper is devoted to innovative aspects that appear and have a tendency to develop in the field of accounting and audit due to the blockchain technologies development. This technology can affect entire industries, and especially the financial sector. The decision to use blockchain in combination with appropriate data analytics can help in accounting processes, as well as in conducting daily transactions involved in the audit. The transition to a financial system with a significant element of the blockchain opens up many opportunities for the profession of an accountant and the skills of the auditor will be focused more on concerning issues of a higher level. The methodological base of the study includes the theory of accounting and auditing, as well as the principles of operation of blockchain technologies in the aspect of their application in finance. The study overviews the main trends in the development of blockchain technology in accounting and auditing based on foreign scientific studies, as well as reviews of blockchain practices in articles by various scientists. The result of this research is an analysis of blockchain technologies in the finance field. The study depicts conclusions about the degree of applicability of this technology in the Russian Federation, reflects the main problems, risks and benefits from the introduction of this technology. This paper may promote an interest to the current professionals in the accounting and auditing field, as well as to professionals working in the range of building data exchange systems between employees involved in working with finances.

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Yerdavletova, Farida. "Information Technology in the Accounting." Advanced Science Letters 21, no. 10 (October 1, 2015): 3305–7. http://dx.doi.org/10.1166/asl.2015.6474.

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Herlianti and T. Tawami. "Information Technology for Accounting Application." IOP Conference Series: Materials Science and Engineering 662 (November 20, 2019): 022008. http://dx.doi.org/10.1088/1757-899x/662/2/022008.

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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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PHẠM, THUÝ THỊ PHƯƠNG, and MINH THỊ HOÀNG MAI. "User satisfaction and individual performance in information technology environment: accounting view." Science & Technology Development Journal - Economics - Law and Management 5, no. 2 (April 18, 2021): first. http://dx.doi.org/10.32508/stdjelm.v5i2.708.

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In the 4th industrial revolution, there is the need for exploring new knowledge about the impact of information technology (IT) on corporate governance. Accounting is considered a supportive activity for corporate governance, so this study focuses on examining some factors that might affect accountants' job performance in IT environment. This work uses survey approach for collecting empirical data. Based on data from 177 accountants in 114 businesses, PLS analysis results show that the satisfaction has a significant impact on the job performacne of accountants in the IT environment. Factors including management support and training have positive impacts on accountant' satisfaction in the process of implementing accounting software/ ERP in enterprises. The type of software has not a moderator variable in the relationship between satisfaction and accountant' job performance in IT context. These results have suggested some implications to support the succes in the implemention of IT for the accounting informatuon system.

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Wang, Li Nan. "Impact of Information Technology on Accounting." Advanced Materials Research 219-220 (March 2011): 1224–27. http://dx.doi.org/10.4028/www.scientific.net/amr.219-220.1224.

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As the field of computer technology applications in accounting, the traditional manual accounting system has undergone tremendous changes, from the manual accounting methods to the computer system accounting method. This change greatly improved the efficiency of the accounting staff. This manual accounting system in the computerized accounting system and the Comparative Study of the paper puts forward the process of development of computer accounting, computerized accounting analysis of the impact of the existing accounting, accounting and computer manual summarizes the similarities and differences of accounting. Also studied the main advantages of computerized accounting, computer accounting also analyzed a number of deficiencies, these deficiencies exist in the same time, the paper identified a number of outcomes to improve the approach was carried out from all the negative perfect. The paper also combines the new development prospects of the development trend of computerized accounting further prospects.

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Slesar, Tеtiana, and Yevheniia Shara. "Organization of equity accounting process technology." Herald of Economics, no. 2 (August 10, 2021): 145. http://dx.doi.org/10.35774/visnyk2021.02.145.

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Introduction. The lack of a clear organization of equity accounting in enterprises with foreign investment causes problems in the formation of accounting and analytical support for management decisions not only by management but also by foreign investors, which reduces the inflow of investment into the company and the exit of investors.The purpose of the study is to clarify the content of the organization of accounting of equity in enterprises with foreign investment and study the specifics of the organization of the technology of the accounting process of equity at the stages of primary, current and final accounting.Research methods. In the process of research on the organization of the accounting process of equity were used general and special methods of cognition. General scientific methods - system approach, induction and deduction, analysis, synthesis and generalization - are used in processing information to clarify the content of the organization of accounting for equity in enterprises with foreign investment. Special methods of cognition are used to study the specifics of the organization of the technology of the accounting process of equity at the stages of primary, current and final accounting.Results of the research. According to the results of the analysis of literature sources, the content of the organization of accounting of own capital at the enterprises with foreign investments is specified.The provisions of the organization of accounting by clarifying the content of the stages of organization of accounting technology for equity in enterprises with foreign investment: primary, current and final accounting, as well as by specifying the lists of accounting information on equity (primary documents, accounting records, financial statements) , which are used in the accounting practice of enterprises with foreign investment, which necessitated the study of improving the documentation of records in accounting for equity transactions of enterprises with foreign investment.The organization of accounting of own capital at the enterprises with foreign investments on the basis of substantiation of influence of provisions of contract, constituent documents and accounting policy on the order of the organization of document circulation and formation of organizational nomenclatures of accounting is improved.The need for the formation of accounting nomenclatures for the organization of the accounting process as a whole, and the need to determine the accounting policy form of accounting and the procedure for registration of accounting information on equity in the registers of analytical and synthetic accounting.The list of provisions of the contract agreement which is defined proceeding from needs of its participants is resulted, and the aspects of legal maintenance of joint activity at drawing up of the contract agreement are defined.Perspectives. These results create prospects for the adaptation of modern enterprises with foreign investment to the needs of international capital markets, and with the help of specific organizational accounting regulations - accounting policy, which covers a set of principles, methods and procedures - the rules of equity accounting.

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Dissertations / Theses on the topic "Technology of accounting"

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Phillips, David A. "Economic development, accounting prices and technology." Thesis, University of Bradford, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.278903.

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Aboa, Yohann Pierre Junior D. "Continuous Auditing: Technology Involved." Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/209.

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This study will concentrate on the latest factor causing changes in the domain of accountancy: technological advances. With a great deal of creativity and ingenuity, accountants around the world were able to find solutions to one of the problems that arose: increased fraudulent behavior. These, at times, involved a level of technology that was still not fully understood by all its users. This paper is going to focus on one of the ways that technology was applied to react to these changes: continuous auditing and monitoring. The idea of continuously auditing/monitoring the events and transactions of companies is not a new one, but innovations in technology have redefined it. Through explanation and demonstration of three continuous auditing models, this paper will attempt to bring some light on the topic and give an insight on the technology required for such a practice to be carried out effectively. Possible drawbacks and obstacles of incorporating the system in a company’s day-to-day activities will be also looked at, and recommendations will be made.

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Jones, Thomas Colwyn. "Accounting and technology transfer : a sociological study." Thesis, University of the West of England, Bristol, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.283164.

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Dingus, Alyssa. "Technology in Accounting: A qualitative study of undergraduate preparedness." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/634.

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Throughout history, technology has had a major impact on every profession and how certain tasks are performed. In recent years, technology has accelerated at an astonishing rate causing a total shift in the valuable skillsets of young professionals. Accounting is no exception to this shift and, as technology continues to advance, emerging accounting professionals will no longer be expected to enter the workforce only with basic pen-and-paper accounting knowledge. Instead, they will also be expected to possess analytical skills and be prepared to apply and learn the newest technology on the market. However, the traditional accounting curriculum does not focus on technological skills. Rather, it focuses on the basics of accounting, theory, and manual journal entries. Although these basics are certainly fundamental to accounting knowledge they are no longer the most important skills in an accountants repertoire. This raises the following question: are accounting programs adequately preparing graduates to use technological skill in the workplace once they graduate? This research paper seeks to answer that question through a qualitative study of recent Tennessee accounting undergraduates.

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Damerji, Hassan. "Technology Readiness Impact on Artificial Intelligence Technology Adoption by Accounting Students." Thesis, University of La Verne, 2020. http://pqdtopen.proquest.com/#viewpdf?dispub=27547476.

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Artificial Intelligence (AI) is the way forward in accounting and auditing. The purpose of this study was to examine the relationship between accounting students’ level of technology readiness (TR) and AI technology adoption (TA). This quantitative study examined the independent variables of TR, perceived ease of use (PEOU), and perceived usefulness (PU) and the dependent variable of TA. Moreover, the present study examined the mediating effect of PEOU and PU on the relationship between TR and TA. The present study was related to individual accounting students’ perceptions of TR and TA. Student participants (n = 101) recruited for this study were randomly sampled from 2 universities in Southern California, the United States. An online questionnaire consisting of 30 items regarding perceptions of TR, PEOU, PU, and TA was administered. The bivariate correlation and regression between variables showed that TR, PEOU, and PU positively influence TA; TR positively influences PEOU and PU; and PEOU positively influences PU. Mediation analysis showed that both PEOU and PU mediate the relationship between TR and TA. Because of the significant relationships among variables, the model met the criteria for technology readiness and acceptance model (TRAM) and Model 6 of process mediation. This study adds to the empirical research regarding the relationships between the constructs of TR and TA of AI within higher education, in which there is a gap in the literature. The study contributed by applying the TRAM construct to the use and adoption of AI. TR, PEOU, and PU are important constructs within higher education and predict AI TA by accounting students. Additionally, TR is a precursor to PEOU and PU of AI for this population. For practice, universities should enhance use perceptions by creating opportunities for accounting students to interact with AI. Effective adoption of AI in accounting curricula aimed at enhancing students’ perceptions is essential to increase their adoption of AI and overall career readiness. For research, replicating the study at other universities, examining other factors that influence students’ adoption of AI, and exploring other AI topics in higher education could expand the literature on technology readiness and TA of AI.

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Brandl, Reinhard. "Cost accounting for shared IT infrastructures." Wiesbaden : Gabler, 2008. http://www.gbv.de/dms/zbw/560449232.pdf.

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Fadinger, Harald. "Essays on trade and technology." Doctoral thesis, Universitat Pompeu Fabra, 2008. http://hdl.handle.net/10803/7384.

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El objetivo de la primera parte es de investigar diferencias de productividad entre países de una perspectiva de economía abierta utilizando un modelo de equilibrio mundial con comercio internacional. Este enfoque me permite de combinar métodos de la literatura de crecimiento y de la de comercio internacional. Utilizando datos de BIP, precios de factores y del contenido de factores del comercio internacional para estimar el modelo, encuentro que los países desarrolados tienen productividades del factor capital humano sustantialmente más altas que los países en via de desarollo, mientras que diferencias en la productividad del factor capital no parecen de ser sistematicamente relacionados con el BIP per capita. Tambien estimo la forma de la función de produción agregada y la elasticidad de sustitución entre capital humano y capital físico está significativamente por debajo de uno. Este resultado rechaza un mundo que consiste de una coleción de economías Cobb-Douglas y tambien uno en el que comercio al estilo Heckscher-Ohlin es importante. En el capítulo dos, desarollo un método para estimar diferencias de productividad entre países al nivel sectorial utilizando datos de comercio. Aplicando esta metodología obtengo estimadores de productividades sectoriales en 24 sectores y más de 60 países que se encuentran en diferentes fases de desarollo. Un resultado importante es que las diferencias de productividad sectorial entre países ricos y pobres son grandes en términos medios, pero que tambien existe una importante variación entre sectores - las diferencias de productividad son más elevadas en sectores intensivos en investigación ó en capital humano. Finalmente utilizo las productividades estimadas para evaluar varias teorías de desarollo que tienen implicaciones para la forma de diferencias de productividad sectorial.

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Rom, Anders. "Management accounting and integrated information systems : how to exploit the potential for management accounting of information technology /." Copenhagen : Business School, 2008. http://www.gbv.de/dms/zbw/563772867.pdf.

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Ahmed, Adel El-Said. "Integrating information systems technology competencies into accounting : a comparative study." Thesis, Liverpool John Moores University, 1999. http://researchonline.ljmu.ac.uk/5022/.

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Bland, Sandra J. K. Ashby Dianne E. "A comparison of the opinions of accounting academics and accounting practitioners about technology knowledge needed by entry-level accountants." Normal, Ill. Illinois State University, 2002. http://wwwlib.umi.com/cr/ilstu/fullcit?p3064508.

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Thesis (Ph. D.)--Illinois State University, 2002.
Title from title page screen, viewed March 7, 2006. Dissertation Committee: Dianne E. Ashby (chair), Patricia Klass, John Rugutt, David J. Larkin. Includes bibliographical references (leaves 143-149) and abstract. Also available in print.

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Books on the topic "Technology of accounting"

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W, Housden R. J., ed. Information technology management. 2nd ed. Oxford: Heinemann Professional Pub., 1990.

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Graham, Jones. Information technology and the new accounting. London: McGraw-Hill, 1988.

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L, Denna Eric, and Cherrington J. Owen, eds. Accounting, information technology, and business solutions. Chicago: Irwin, 1996.

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Johnson, Grace F. Information technology in accounting using Pacioli. Cincinnati, Ohio: South-Western College Pub., 1994.

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1945-, Bhaskar Krish, Housden R. J. W, and Chartered Institute of Management Accountants., eds. Information technology management. 2nd ed. Oxford: Butterworth Heinemann, 1990.

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Bhaskar, Krish. Information technology management. 2nd ed. Oxford: Heinemann in association with the Chartered Institute of Management Accountants, 1990.

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Armitage, Howard M. Linking management accounting systems with computer technology. Hamilton, Ont: Society of Management Accountants of Canada, 1985.

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Riggs, Henry E. Financial and cost analysis: For engineeringand technology management. New York: Wiley, 1994.

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Ali, Ovlia, ed. Accounting information systems: The crossroads of accounting & IT. Boston: Pearson, 2012.

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Stoner, Greg. Using learning technology resources in teaching management accounting. Norwich: LTSN BEST, 2002.

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Book chapters on the topic "Technology of accounting"

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Harper, Harriet. "Business Accounting." In Information Technology, 33–37. London: Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-11675-1_7.

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Harper, Harriet. "Business Accounting." In Information Technology, 33–37. London: Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-10097-2_7.

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Harper, Harriet. "Business Accounting Assignments." In Information Technology, 76–82. London: Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-11675-1_13.

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Harper, Harriet. "Business Accounting Assignments." In Information Technology, 76–82. London: Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-10097-2_13.

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Hartmann, Matthias. "Technology Cost Analysis." In Innovation performance accounting, 271–83. Berlin, Heidelberg: Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-01353-9_8.

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Hartmann, Matthias. "Technology Balance Sheet." In Innovation performance accounting, 285–303. Berlin, Heidelberg: Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-01353-9_9.

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Lior, Avi. "WiMAX Accounting." In WiMAX Technology and Network Evolution, 361–81. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9780470633021.ch14.

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Chan, Toong Khuan. "Cost ratios and technology choice." In Accounting for Construction, 129–54. Abingdon, Oxon ; New York, NY : Routledge, 2019.: Routledge, 2019. http://dx.doi.org/10.1201/9781315231785-8.

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Crookes, Liz, and Elaine Conway. "Technology Challenges in Accounting and Finance." In Contemporary Issues in Accounting, 61–83. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-91113-7_4.

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Busulwa, Richard, and Nina Evans. "Digital technology advancements and digital disruption." In Digital Transformation in Accounting, 19–28. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Business & digital transformation: Routledge, 2021. http://dx.doi.org/10.4324/9780429344589-4.

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Conference papers on the topic "Technology of accounting"

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ANDRESSA LOPES DE ARA�JO, MARIA, JAIRO SIMI�O DORNELAS, and AM�RICO NOBRE AMORIM. "FINANCIAL ACCOUNTING AS A SERVICE: ACCOUNTANT PERCEPTIONS ABOUT THE FUTURE OF TRADITIONAL ACCOUNTING OFFICES ROUTINES." In 15th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2018. http://dx.doi.org/10.5748/9788599693148-15contecsi/ps-5914.

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Zhang, Yuan, Hai Liu, Jie Luo, Cao Zheng, and Sijia Wang. "Research on the Influence of Distributed Accounting Technology on Accounting." In 2019 6th International Conference on Behavioral, Economic and Socio-Cultural Computing (BESC). IEEE, 2019. http://dx.doi.org/10.1109/besc48373.2019.8963445.

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Ibrahim, S., W. S. Yusoff, and I. M. A. Rashid. "A systematic review of disruptive technology within accounting and accounting sector." In PROCEEDINGS OF GREEN DESIGN AND MANUFACTURE 2020. AIP Publishing, 2021. http://dx.doi.org/10.1063/5.0044297.

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Pu, Dong, Wang Shengwei, Ju Shufang, and Liu Xiaolei. "The development of multimedia accounting challenges the quality of accounting personnel." In Multimedia Technology (IC-BNMT). IEEE, 2009. http://dx.doi.org/10.1109/icbnmt.2009.5348393.

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Aquino, Aline, and Joshua Onome Imoniana. "Forensic Accounting and Accounting Experts: A phenomenographic Study." In 14th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2017. http://dx.doi.org/10.5748/9788599693131-14contecsi/ps-4555.

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Kennings, Andrew, Nima Karimpour Darav, and Laleh Behjat. "Detailed placement accounting for technology constraints." In 2014 22nd International Conference on Very Large Scale Integration (VLSI-SoC). IEEE, 2014. http://dx.doi.org/10.1109/vlsi-soc.2014.7004188.

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Marassi, Rodrigo Barraco, Vania Regina Moras, Jaqueline Carla Guse, and Fabricia Silva da Rosa. "OCCASIONED CHANGES IN INFORMATION SYSTEMS IN ACCOUNTING ACCOUNTING OFFICE." In 11th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2014. http://dx.doi.org/10.5748/9788599693100-11contecsi/rf-843.

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Kastrati, Albana. "Accounting Quality in Albania (International Accounting Standard Entities)." In 9th International Conference on Leadership, Technology, Innovation and Business Management: Leadership, Innovation, Media and Communication. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.02.2.

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Wicaksono, Aries, Metya Kartikasary, and Nisrina Salma. "Analyze Cloud Accounting Software Implementation and Security System for Accounting in MSMEs and Cloud Accounting Software Developer." In 2020 International Conference on Information Management and Technology (ICIMTech). IEEE, 2020. http://dx.doi.org/10.1109/icimtech50083.2020.9211271.

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Lim, Han Ching, Rosmawijah Jawawi, Rohani Matzin, Jainatul Halida Jaidin, Masitah Shahrill, and Lawrence Mundia. "PBL in Accounting." In ICIET 2020: 2020 8th International Conference on Information and Education Technology. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3395245.3396199.

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Reports on the topic "Technology of accounting"

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Pakko, Michael R. Changing Technology Trends, Transition Dynamics and Growth Accounting. Federal Reserve Bank of St. Louis, 2000. http://dx.doi.org/10.20955/wp.2000.014.

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Scherbenske, Scott J. Current Developments in Cost Accounting/Performance Measuring Systems for Implementing Advanced Manufacturing Technology. Fort Belvoir, VA: Defense Technical Information Center, November 1989. http://dx.doi.org/10.21236/ada218500.

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Alkan, Engin, Michael DeAngelo, Bob Hardage, Diana Sava, Charlotte Sullivan, and Donald Wagner. Improving the Monitoring, Verification, and Accounting of CO{sub 2} Sequestered in Geologic Systems with Multicomponent Seismic Technology and Rock Physics Modeling. Office of Scientific and Technical Information (OSTI), December 2012. http://dx.doi.org/10.2172/1116041.

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