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1

Vennamaneni, Pradeep Rao. "Real-Time Financial Data Processing Using Apache Spark and Kafka." International journal of data science and machine learning 05, no. 01 (2025): 137–69. https://doi.org/10.55640/ijdsml-05-01-16.

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The financial services industry is transforming batch processing to real-time, AI-driven architectures. This article looks at how the frameworks Apache Kafka and Apache Spark are used as bases for building scalable and low-latency, fault-tolerant data pipelines, meeting the special requirements of the financial sector. These real-time applications include high-frequency trading, fraud detection, compliance monitoring, and customer engagement. They are made possible through these open-source platforms that publicly ingest, process, and make decisions. Integrating cloud-native infrastructure—usi
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2

Celestin, M., S. Mishra, and A. K. Mishra. "Real-Time Financial Reporting in the Digital Age: How Companies Are Adapting to the Growing Demand for Instantaneous Financial Insights." Insight Journal of National Open College 2, no. 1 (2025): 96–117. https://doi.org/10.5281/zenodo.15366124.

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The digital transformation of financial reporting has led to the increasing adoption of real-time financial reporting (RTFR), driven by advancements in artificial intelligence (AI), blockchain, and cloud computing. This study examines how companies are adapting to the demand for real-time financial insights, with a focus on technological advancements, challenges, and financial implications. Using a mixed-methods approach, data were collected from financial reports, regulatory filings, and expert interviews from 2020 to 2024. Empirical findings reveal a strong positive correlation (r = 0.9878)
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3

Kumail, Saifuddin Saif. "Realtime Financial Reporting using SAP S/4 HANA Embedded Analytics." INTERNATIONAL JOURNAL OF INNOVATIVE RESEARCH AND CREATIVE TECHNOLOGY 6, no. 3 (2020): 1–5. https://doi.org/10.5281/zenodo.14540957.

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SAP S/4 HANA offers many advanced capabilities over its previous system versions, one of these is Embedded Analytics. The tools like ABAP CDS views, SET hierarchies and real time hierarchy replication i.e., HRRP_REP help to enable real time operational reporting. For Financial Accounting Business users who work to produce the Quarterly financial results of an organization, having the ability to report on real time data is a key requirement. Traditional Business Warehouse(BW) approaches where data is extracted, transformed and loaded does not serve very well for this purpose.
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4

Yuliantini, Yuliantini, Euis Saribanon, Olfebri Olfebri, Aisyah Rahmawati, and Ika Utami Yulihapsari. "Digital Marketing and the Presentation of Corporate Financial Statements: An Analysis of the Literature on Transformation and Impact." Atestasi : Jurnal Ilmiah Akuntansi 7, no. 2 (2024): 1072–90. http://dx.doi.org/10.57178/atestasi.v7i2.912.

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This study aims to analyze the integration of digital marketing with corporate financial reporting, focusing on its impact on transparency, accountability, and the challenges associated with its implementation. The research adopts a qualitative approach through an extensive literature review, systematically examining scholarly articles, industry reports, and case studies from reputable sources. The analysis uses thematic coding to identify trends, challenges, and the implications of integrating digital marketing data into financial reporting. The findings reveal that digital marketing signific
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5

Priyanka, Prajapati, K. Sreekala Dr., and Sultana Ms.N.Musrat. "RetailSphere: Real-Time Retail House Management Software." Journal of Network Security and Data Mining 7, no. 3 (2024): 20–30. https://doi.org/10.5281/zenodo.12526844.

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<em>This abstract introduces a Rental House Management System, designed to streamline the process of managing rental properties for landlords and property managers. The system aims to automate various tasks involved in property management, enhancing efficiency, accuracy, and overall tenant satisfaction. </em><em>The Rental House Management System offers a comprehensive suite of features including property listing management, tenant management, rent collection, maintenance tracking, and financial reporting. Landlords and property managers can easily add new properties to the system, upload prop
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6

Dashkevich, Natalia, Steve Counsell, and Giuseppe Destefanis. "Blockchain Financial Statements: Innovating Financial Reporting, Accounting, and Liquidity Management." Future Internet 16, no. 7 (2024): 244. http://dx.doi.org/10.3390/fi16070244.

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The complexity and interconnection within the financial ecosystem demand innovative solutions to improve transparency, security, and efficiency in financial reporting and liquidity management, while also reducing accounting fraud. This paper presents Blockchain Financial Statements (BFS), an innovative accounting system designed to address accounting fraud, reduce data manipulation, and misrepresentation of company financial claims, by enhancing availability of the real-time and tamper-proof accounting data, underpinned by a verifiable approach to financial transactions and reporting. The prim
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7

Meish, A., and S. Moroz. "RELIABILITY OF FINANCIAL REPORTING." Sciences of Europe, no. 137 (March 26, 2024): 33–40. https://doi.org/10.5281/zenodo.10874537.

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The relevance of ensuring the reliability of reporting is emphasized. Attention is drawn to the fact that, as a result of its alleged radical reformation, it was not possible to get rid of the imperfection of financial reporting during the transition to market relations. The importance of scientific substantiation of financial reporting forms in accordance with the methodological narratives of the accounting classics is emphasized, the ignoring of which caused the practice of forming reporting indicators to remain unchanged for almost a century, which unwittingly contradict the requirements fo
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8

Assoumpta, UWIMPUNDU. "ffect of Intergrated Financial Management Information System on Financial Management at Nyanza District Hospital, Rwanda." International Journal of Business Management and Technology 6, no. 6 (2023): 320–27. https://doi.org/10.5281/zenodo.7687479.

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the effect of Integrated Financial Management Information Systems (IFMIS) on Rwandan hospitals financial management was determined. The questions of the study on how risk management enhanced by the adoption of IFMIS influences Rwandan Hospitals financial management, How tracking mechanisms affects Rwandan Hospitals financial management, Howreal-time reporting impact Rwandan Hospitals financial management and How staff competency on IFMIS affect Rwandan Hospitals financial management effectively were answered. Findings in correlation show that there is a positive and very strong correlation bet
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9

Kumar, Sudhir. "Real-Time Data Streaming: Transforming FinTech Through Modern Data Architectures." European Journal of Computer Science and Information Technology 13, no. 18 (2025): 49–64. https://doi.org/10.37745/ejcsit.2013/vol13n184964.

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This comprehensive article explores the transformative impact of real-time data streaming technologies in the financial services sector through four detailed case studies. It examines how leading financial institutions have leveraged modern data architectures, including Apache Kafka, Spark Streaming, AWS Kinesis, and cloud computing platforms, to address critical business challenges. The article demonstrates how these technologies enable instantaneous fraud detection, enhanced customer experience through personalized offerings, streamlined regulatory reporting, and optimized customer acquisiti
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10

Burca, Valentin, Adriana Florina Popa, Daniela Nicoleta Sahlian, Daniela Livia Trasca, and Nicolae Bobitan. "Modelling the Impact of Earnings Management on the Probability of Financial Statements Fraud." Engineering Economics 33, no. 5 (2022): 521–39. http://dx.doi.org/10.5755/j01.ee.33.5.30672.

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In the last decades, numerous financial scandals were reported, many related to earnings manipulation and fraud financial reporting. Analytical models were designed and estimation techniques were improved. However, current design of those models suffers from some limitations. The objective of our study is to bring improvements to the analytical models of detection of potential fraudulent financial reporting practices. Therefore, we separately evaluate the impact of real activities earnings management and innate accruals component on the probability of potential fraudulent financial reporting.
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11

PAVAN KUMAR REDDY, ALURU. "Dashboard Real-Time Monitoring of Construction Projects." INTERNATIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 05 (2025): 1–9. https://doi.org/10.55041/ijsrem47451.

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Abstract: The complexity of managing large-scale construction projects necessitates efficient real-time monitoring systems to ensure timely completion, cost control, and streamlined resource management. Traditional monitoring methods often rely on manual data collection, periodic updates, and fragmented communication, leading to inefficiencies and delays. This research presents a software-based real-time dashboard that enables automated tracking, visualization, and management of construction projects using modern web technologies and data analytics. The proposed system is developed using Next.
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12

Chukwuma-Eke, Ezinne C., Olakojo Yusuff Ogunsola, and Ngozi Joan Isibor. "Developing an Integrated Framework for SAP-Based Cost Control and Financial Reporting in Energy Companies." International Journal of Multidisciplinary Research and Growth Evaluation. 3, no. 1 (2022): 805–18. https://doi.org/10.54660/.ijmrge.2022.3.1.805-818.

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The energy sector faces increasing challenges in cost management and financial reporting due to fluctuating market conditions, regulatory requirements, and operational complexities. Effective cost control and financial transparency are critical for energy companies to maintain profitability and compliance. This study proposes an integrated framework leveraging SAP-based solutions to optimize cost control and financial reporting. By integrating SAP’s advanced financial management modules, the framework aims to enhance real-time cost tracking, budget forecasting, and regulatory compliance. The p
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13

Bora, Irfan, Huijue Kelly Duan, Miklos A. Vasarhelyi, Chanyuan (Abigail) Zhang, and Jun Dai. "The Transformation of Government Accountability and Reporting." Journal of Emerging Technologies in Accounting 18, no. 2 (2021): 1–21. http://dx.doi.org/10.2308/jeta-10780.

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ABSTRACT This paper advocates for a drastic transformation of government accountability and reporting. With the availability of Big Data and the advancement of technologies, the existing government reporting schema fails to meet the public's increasing demand for accountability. We discuss the need for the government to reform its reporting schema and prescribe potential paths toward a data-driven, analytics-based, real-time, and proactive reporting paradigm. We conceptualize an app-based continuous monitoring and reporting environment that is real-time, structured, future-oriented, and that i
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14

Tolulope Ogundipe, Somto Emmanuel Ewim, and Ngodoo Joy Sam-Bulya. "Enhancing financial reporting and management efficiency through enterprise resource planning (ERP) systems: A theoretical review for large-scale energy operations." International Journal of Management & Entrepreneurship Research 6, no. 10 (2024): 3415–58. http://dx.doi.org/10.51594/ijmer.v6i10.1655.

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Enterprise Resource Planning (ERP) systems have emerged as essential tools in streamlining financial reporting and improving management efficiency across various industries, including large-scale energy operations. This theoretical review explores how ERP systems enhance financial reporting by integrating real-time data, automating financial processes, and fostering transparency. In energy operations, where financial activities are complex and data-intensive, ERP systems centralize financial data, reducing errors, improving compliance, and supporting decision-making through enhanced visibility
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15

Qi, Jiaxuan, and John Cao. "A Study on Big Data Adoption in Financial Accounting and Its Implications for Financial Statement Accuracy." Journal of Applied Economics and Policy Studies 18, no. 2 (2025): 13–20. https://doi.org/10.54254/2977-5701/2025.21866.

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Financial accounting has been changed by using vast datas to increase the accuracy of financial statements with big data. In this paper, big data in financial accounting adoption process, insights from data driven and real world cases are studied and its implication for accuracy of financial statements is also investigated. It investigates how these set of characteristics or paradigms of big data (volume, veracity, velocity and variety) facilitate real time transaction analysis and help to minimize the errors there are in periodic reporting which are prone to errors. The study also demonstrate
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16

Titilayo Deborah Olorunyomi, Titilope Tosin Adewale, and Theodore Narku Odonkor. "Dynamic risk modeling in financial reporting: Conceptualizing predictive audit frameworks." International Journal of Frontline Research in Multidisciplinary Studies 1, no. 2 (2022): 094–112. https://doi.org/10.56355/ijfrms.2022.1.2.0057.

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Dynamic risk modeling in financial reporting has emerged as a transformative approach to enhance the accuracy, transparency, and reliability of audits in an increasingly complex financial environment. This study conceptualizes a predictive audit framework that integrates advanced technologies, such as machine learning (ML) and artificial intelligence (AI), to identify, assess, and mitigate financial risks in real time. Traditional audit processes often rely on static evaluations, which fail to account for evolving risk factors and data interdependencies. Predictive audit frameworks, by contras
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17

Omowole, Bamidele Michael, Hope Ehieghe Omokhoa, Ibidapo Abiodun Ogundeji, and Godwin Ozoemenam Achumie. "Dynamic Risk Modeling in Financial Reporting: Conceptualizing Predictive Audit Frameworks." International Journal of Social Science Exceptional Research 1, no. 1 (2022): 158–72. https://doi.org/10.54660/ijsser.2022.1.1.158-172.

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Dynamic risk modeling in financial reporting has emerged as a transformative approach to enhance the accuracy, transparency, and reliability of audits in an increasingly complex financial environment. This study conceptualizes a predictive audit framework that integrates advanced technologies, such as machine learning (ML) and artificial intelligence (AI), to identify, assess, and mitigate financial risks in real time. Traditional audit processes often rely on static evaluations, which fail to account for evolving risk factors and data interdependencies. Predictive audit frameworks, by contras
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18

Praveen, Kumar Tammana. "Enhancing Operational Efficiency with Real-Time Monitoring and Reporting: The Role of Pega's Alert and Investigation Management (AIM) Accelerator." Journal of Scientific and Engineering Research 7, no. 3 (2020): 278–82. https://doi.org/10.5281/zenodo.11667580.

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In response to the escalating challenges of financial crime, the Alert and Investigation Management (AIM) accelerator, built on Pega Foundation for Financial Services&trade;, offers a trans-formative solution for financial institutions. By integrating a single system that consolidates data across multiple systems of record into a unified customer view, AIM significantly streamlines the management of complex alerts and investigations. Features include automated routing based on alert complexity and investigator skills, enriched data visualizations, and adherence to strict regulatory timeliness
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19

Anindyo Widhoyoko, Samuel, Sasmoko ., Dheny Biantara, and Bambang Sugiarto. "Data Mining: a Three-Step of Real-Time Audit Paradigm." International Journal of Engineering & Technology 7, no. 3.30 (2018): 301. http://dx.doi.org/10.14419/ijet.v7i3.30.18266.

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One problem in business is the aspect of reporting through the process of financial audit. The problem with conventional audit is highlighted in this research through literature review of Statement of Auditing Standards (SAS) regarding to the issues of (1) risk assessment, (2) sampling methods, and (3) going concern analysis. This research further describes all these issues in the light of efficient audit process. The method used is exploratory, engaging comprehensive literature review from the perspectives of forensic accounting and information system. The output is to build a three-step fina
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20

Wahyu Widjayanti, Windy Dwiparaswati, and Ivan Maurits. "PERAN SISTEM INFORMASI AKUNTANSI (SIA) TERHADAP KEUANGAN." Jurnal Teknik dan Science 3, no. 3 (2024): 90–93. https://doi.org/10.56127/jts.v3i3.1913.

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The Accounting Information System (AIS) plays a crucial role in optimizing financial processes across various types of organizations. AIS implementation enables real-time integration of financial data, improves the accuracy of financial reporting, and facilitates better strategic decision-making. This study aims to evaluate the effectiveness of AIS in enhancing operational efficiency and financial reporting accuracy. The study employs a case analysis method on organizations that have implemented AIS. The results indicate that AIS significantly contributes to improving financial management effi
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21

Cui, Binbin. "The Transformative Role of AI in Financial Reporting: Opportunities, Risks, and Regulatory Implications." Accounting and Finance Research 14, no. 2 (2025): 87. https://doi.org/10.5430/afr.v14n2p87.

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The integration of Artificial Intelligence (AI) into financial reporting is revolutionizing the way financial information is processed and presented. This paper critically reviews AI's transformative role in financial reporting, exploring its potential to enhance efficiency, accuracy, and real-time insights while identifying challenges such as ethical concerns, biases, regulatory misalignment, and over-reliance on automated systems. By examining recent advancements, case studies, and policy implications, the paper highlights the need for a balanced approach to harness AI's benefits while addre
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22

Adebiyi, Olubukola Omolara. "Exploring the Impact of Predictive Analytics on Accounting and Auditing Expertise: A Regression Analysis of LinkedIn Survey Data." Asian Journal of Economics, Business and Accounting 23, no. 22 (2023): 286–305. http://dx.doi.org/10.9734/ajeba/2023/v23i221153.

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Considering the recent development of big data and its application in various business and management endeavors, there is a growing need for businesses and management of organizations to engage large amounts of data to make real-time decisions, improve financial reporting techniques, and optimize risk management systems in order to ensure increased effectiveness and efficiency in managing the financial resources of the organization. Also, to enhance auditing proficiency and detect fraudulent activities, auditing professionals are constantly engaged in routine tasks while conducting their profe
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23

Shah, Karan, and Amit Kumar Jain. "Optimizing Financial Close Processes with SAP S/4 HANA and S/4 HANA Group Reporting." International Journal of Research in Modern Engineering & Emerging Technology 13, no. 5 (2025): 23–44. https://doi.org/10.63345/ijrmeet.org.v13.i5.130502.

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The financial close process is critical to achieving timeliness and accuracy in financial reporting in organizations. In the context of the increasing speed of business today, traditional financial close processes tend to be marred by inefficiencies, delays, and inaccuracies caused by siloed systems, manual processes, and limited access to real-time data. The advent of SAP S/4 HANA, along with the advanced capabilities of SAP S/4 HANA Group Reporting, offers a revolutionary chance to automate these processes. This research investigates the convergence of SAP S/4 HANA and S/4 HANA Group Reporti
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24

Adekunle, Bolaji Iyanu, Ezinne C. Chukwuma-Eke, Emmanuel Damilare Balogun, and Kolade Olusola Ogunsola. "Optimizing Internal Control Systems through Blockchain-Based Financial Reporting: Opportunities and Risks." International Journal of Management and Organizational Research 3, no. 1 (2024): 213–22. https://doi.org/10.54660/ijmor.2024.3.1.213-222.

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The integration of blockchain technology into financial reporting systems has the potential to revolutionize internal control processes and risk management frameworks within organizations. This explores the opportunities and risks associated with optimizing internal control systems through blockchain-based financial reporting. Blockchain offers a decentralized, transparent, and immutable ledger that ensures the accuracy, security, and traceability of financial transactions. These features provide a unique opportunity to enhance internal controls by reducing fraud, errors, and operational ineff
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25

Rakesh Yadlapalli. "Technical review: Real-time payment processing system for banking industry." World Journal of Advanced Engineering Technology and Sciences 15, no. 3 (2025): 2381–88. https://doi.org/10.30574/wjaets.2025.15.3.1147.

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The modern banking landscape demands sophisticated payment processing solutions capable of handling high-volume transactions with minimal latency while maintaining stringent security and compliance standards. This technical review presents a comprehensive evaluation of an advanced real-time payment processing system specifically designed for the banking industry, leveraging event-driven microservices architecture to deliver fast, secure, and scalable transaction handling capabilities. Contemporary financial institutions face mounting pressure to provide instantaneous payment processing while n
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26

Sri Wahyuni Wulandari and Erna Sulistyowati. "Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah, dan Belanja Pemerintah Terhadap Pelaksanaan Internet Financial Reporting Pemerintah Provinsi di Indonesia." Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 1, no. 3 (2024): 215–27. http://dx.doi.org/10.61132/jieap.v1i3.397.

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Internet financial reporting is crucial to raising public confidence and is one of the ways to maintain clean and good governance. The government has issued regulations on Internet Financial Reporting but has not been fully implemented by the district/city and province governments. Earlier studies indicated that local real income (PAD), government size, and regional spending influenced the implementation of Internet Financial Reporting but the results were inconsistent. The study aims to find out the impact between PAD, government size, and regional spending on the implementation of Internet F
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27

Kipilimba, Theobald Francis. "Financial Reporting Revolution: How it Integration Drives Efficiency and Accuracy." Archives of Current Research International 24, no. 6 (2024): 534–57. http://dx.doi.org/10.9734/acri/2024/v24i6811.

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Aims: This study investigated the transformative impact of IT integration on financial reporting, examining how organizations leverage advanced technologies to streamline operations, enhance data accuracy, and improve strategic decision-making. Methodology: Through a quantitative analysis of 100 respondents representing diverse sectors, including manufacturing, finance, healthcare, IT, retail, and others, this research explored key indicators such as reduction in manual errors, improvement in coordination and collaboration, and effectiveness of training programs post-IT integration. Results: F
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ГОЛОВАЙ, Надія, Інна СИСОЄВА, Сергій КРАСУЦЬКИЙ та Андрій ВІКАРІЙ. "РОЛЬ ФІНАНСОВОЇ ЗВІТНОСТІ В ДІЛОВИХ КОМУНІКАЦІЯХ ДЛЯ ПІДТРИМКИ ПРИЙНЯТТЯ УПРАВЛІНСЬКИХ РІШЕНЬ". Herald of Khmelnytskyi National University. Economic sciences 338, № 1 (2025): 127–32. https://doi.org/10.31891/2307-5740-2025-338-18.

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The article is devoted to the study of the role of financial reporting in supporting the process of management decision-making in the modern business environment, which is characterized by a high level of dynamism and globalization. The authors emphasize the importance of quality characteristics of financial reporting, such as reliability, completeness of coverage, relevance and objectivity, to ensure the effectiveness of enterprise management. The key indicators of financial reporting that affect the assessment of liquidity, solvency, profitability and business activity of the enterprise are
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Rahul Bhatia. "The Impact of SAP Business Technology Platform (BTP) on Financial Data Analytics and Reporting." International Journal of Scientific Research in Computer Science, Engineering and Information Technology 11, no. 1 (2025): 1238–46. https://doi.org/10.32628/cseit251112140.

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This paper examines how the SAP Business Technology Platform (BTP) has impacted financial data analytics and reporting. The article then addresses how BTP successfully applies real-time analytics, predictive modelling, Artificial Intelligence (AI), and Machine Learning to enhance decision-making and reporting efficiency without trade-offs. SAP BTP brings data silos out of ERP systems, and by consolidating data into a single system, the accuracy, speed, and consistency of reporting improve. The article points out how SAP Analytics Cloud (SAC) is an interactive dashboard and analytics platform t
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Ragan, Joseph M., Christopher J. Savino, Paul Parashac, and Jonathan C. Hosler. "Starworld: Preparing Accountants For The Future: A Case-Based Approach To Teach International Financial Reporting Standards Using ERP Software." American Journal of Business Education (AJBE) 3, no. 11 (2010): 53–68. http://dx.doi.org/10.19030/ajbe.v3i11.63.

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International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses to teach International Financial Reporting Standards within an ethical framework. This case does not require access to a live SAP ECC 6.0 server. Students desiring a real time technical experience can either use a live system or utilize the practice ca
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Ratri Hidayati Varinov and Primanita Setyono. "Efektivitas Penerapan Software Accounting (Accurate) dalam Pengelolaan Laporan keuangan pada PT. XYZ." Jurnal Sistem Informasi dan Ilmu Komputer 3, no. 2 (2025): 01–12. https://doi.org/10.59581/jusiik-widyakarya.v3i2.4821.

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This study aims to analyze the effectiveness of implementing Accurate accounting software in financial report management at PT. XYZ). Accurate is utilized to enhance operational efficiency, recording accuracy, and real-time financial reporting. The findings reveal that the use of Accurate reduces recording errors and accelerates the financial reporting process. Integration features across modules such as purchasing, sales, and inventory improve interdepartmental data consistency. Additionally, Accurate helps the company comply with Indonesian Financial Accounting Standards (PSAK) and tax regul
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32

Aziz, Abdul, Muhamad Syafii, and Fitri Dwi Jayanti. "Analysis of the Implementation of Cloud Accounting Technology in Increasing the Efficiency and Accuracy of Financial Reporting." Journal of Academic Science 2, no. 4 (2025): 1239–46. https://doi.org/10.59613/9mk7j381.

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The rapid advancement of digital technologies has significantly transformed the landscape of financial reporting. One of the most notable developments is the adoption of cloud accounting technology, which offers real-time access, enhanced data security, and streamlined financial processes. This study aims to analyze how the implementation of cloud accounting contributes to increased efficiency and accuracy in financial reporting. Utilizing a qualitative research methodology through a literature review and library research, this paper synthesizes findings from previous studies, journals, and au
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33

Pokala, Poornachandar. "Utilising Machine Learning to Optimise Financial Reporting and Compliance in Sap." International Journal of Research In Science & Engineering, no. 51 (January 30, 2025): 14–22. https://doi.org/10.55529/ijrise.51.14.22.

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The research investigates the role of machine learning in ensuring the optimization of financial reporting, compliance, and risk management within SAP systems. It looks at the way machine learning enhances data categorization, predictive analytics, and fraud detection for more accurate financial forecasting and efficient operations. Machine learning analyzes vast amounts of data in real time for proactive insights, with a guarantee of compliance with ever-evolving regulations. The study has also identified various advantages of machine learning in lessening errors, improving decision-making, a
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34

John Oluwaseun Olajide, Bisayo Oluwatosin Otokiti, Sharon Nwani, Adebanji Samuel Ogunmokun, and Joyce Efekpogua Fiemotongha. "Framework for Digital Transformation in SAP-Driven Cost Forecasting and Financial Reporting Systems." International Journal of Scientific Research in Science and Technology 11, no. 4 (2024): 605–18. https://doi.org/10.32628/ijsrst241151216.

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In today’s dynamic financial environment, the need for robust, agile, and data-driven financial systems has become paramount. This paper presents a comprehensive framework for digital transformation within SAP-based cost forecasting and financial reporting systems. Drawing from foundational enterprise resource planning architecture, the study first contextualizes the critical role SAP systems play in managing complex financial operations. It identifies persistent challenges in traditional implementations, such as data silos, manual processes, and limited real-time capabilities, which hinder fi
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35

Destiana, Rina. "Finance Professionals Understanding of Digital Transformation Challenges and Opportunities in Financial Reporting." Journal Markcount Finance 2, no. 3 (2024): 371–82. https://doi.org/10.70177/jmf.v2i3.1477.

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The financial reporting landscape has changed dramatically as a result of digital transformation. The purpose of this study is to investigate how financial professionals perceive the potential and difficulties brought about by digital transformation in relation to financial reporting. The study, which used a qualitative methodology and in-depth interviews with 30 financial professionals from a range of industry sectors, finds that although digital transformation improves financial reporting accuracy and efficiency, it also presents problems, such as the requirement for more technological know-
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Nirwana, Ni Kade Ayu, Ayu Manik Dirgayusari, Ketut Gde Manik Karvana, and Ni Wayan Anggita Dara Pratiwi. "PENERAPAN SISTEM INFORMASI PELAPORAN KEUANGAN PADA TOKO SUN COMPUTER BALI." PUAN INDONESIA 7, no. 1 (2025): 297–306. https://doi.org/10.37296/jpi.v7i1.390.

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A financial reporting information system is essential for supporting the smooth operation of businesses, including Sun Computer Bali. This research aims to design a system that addresses unstructured and non-integrated income and expenditure records. The current financial reports are limited to daily summaries, lacking details on debits, credits, receivables and payables. Furthermore, store owners and employees face difficulties monitoring stock, increasing the risk of stock loss due to the absence of real-time inventory tracking. The proposed system produces comprehensive monthly financial re
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37

Schneider, U. Mark. "Toward Real-Time Financial Reporting: How to Reduce Investors' Information Gap and the Cost of Capital." Journal of Applied Corporate Finance 24, no. 3 (2012): 55–59. http://dx.doi.org/10.1111/j.1745-6622.2012.00389.x.

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38

Septian Justino Manung Reku Landu Wulang, Arini Aha Pekuwali, and Desy Asnath Sitaniapessy. "Sistem Informasi Pencatatan dan Pelaporan Keuangan Berbasis Website di GKS Makamenggit Kabupaten Sumba Timur." Router : Jurnal Teknik Informatika dan Terapan 2, no. 4 (2024): 108–21. https://doi.org/10.62951/router.v2i4.290.

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The Sumba Christian Church (GKS) Jemaat Makamenggit, located in East Sumba Regency, has a substantial number of congregants, including 425 members at the central Makamenggit church. Financial management activities, such as revenue from Children's Offerings (PA), Diakonia, and building funds, are still carried using notebooks and calculators. This method is not only time-consuming and also prone to recording errors and reduces transparency in financial reporting. This poses challenges in meeting regulatory requirements and maintaining the trust of the congregation and related stakeholders. In t
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Nofel, Mohamed, Mahmoud Marzouk, Hany Elbardan, Reda Saleh, and Aly Mogahed. "From Sensors to Standardized Financial Reports: A Proposed Automated Accounting System Integrating IoT, Blockchain, and XBRL." Journal of Risk and Financial Management 17, no. 10 (2024): 445. http://dx.doi.org/10.3390/jrfm17100445.

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Modern advances in technology have increased the demand for traditional accounting systems to be upgraded for real-time data processing, security, and standardized reports. Thus, this paper proposes a new accounting information system that integrates IoT, blockchain, and XBRL. The proposed system aims to automate the accounting process by using IoT to collect data and send it automatically to a blockchain, which acts as a database that will generate journal entries automatically through smart contracts. XBRL will then be used as an output method for standardized financial reports based on the
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40

Fagbore, Olasunbo Olajumoke, Jeffrey Chidera Ogeawuchi, Oluwatosin Ilori, Ngozi Joan Isibor, Azeez Odetunde, and Bolaji Iyanu Adekunle. "Designing Compliance-Focused Financial Reporting Systems Using SQL, Tableau, and BI Tools." International Journal of Management and Organizational Research 1, no. 2 (2022): 94–110. https://doi.org/10.54660/ijmor.2022.1.2.94-110.

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This paper explores the design and implementation of compliance-focused financial reporting systems using a robust integration of SQL, Tableau, and Business Intelligence (BI) tools, specifically Excel. In the face of evolving regulatory mandates such as SOX (Sarbanes-Oxley Act), IFRS (International Financial Reporting Standards), and Basel III, organizations are under increasing pressure to maintain transparency, accuracy, and timeliness in their financial reporting. Leveraging a technical toolkit comprising structured query language (SQL), Tableau dashboards, and advanced Excel models, this s
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41

Apooyin Agboola Emmanuel. "The impact of cybersecurity on financial reporting: Strengthening data integrity and regulatory compliance." International Journal of Science and Research Archive 14, no. 2 (2025): 626–37. https://doi.org/10.30574/ijsra.2025.14.2.0427.

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Cybersecurity plays a critical role in financial reporting by ensuring data integrity, confidentiality, and regulatory compliance. As financial institutions and corporations increasingly rely on digital systems for financial transactions and reporting, the risks associated with cyber threats have grown significantly. Cyberattacks, data breaches, and system vulnerabilities can compromise the accuracy and reliability of financial information, leading to severe financial, operational, and reputational consequences. This paper explores the impact of cybersecurity on financial reporting, emphasizin
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42

Anggara, Jaka, and Nungki Kartikasari. "DIGITALIZATION OF FINANCIAL REPORTING FROM MSME PERSPECTIVE IN MATARAM CITY." Journal of Finance, Economics and Business 2, no. 2 (2023): 109–15. http://dx.doi.org/10.59827/jfeb.v2i2.97.

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This research explores the digitalization of financial reporting from the perspective of Micro, Small, and Medium Enterprises (MSMEs) in Mataram City. As digitalization increasingly transforms business processes, the study investigates the readiness and perception of MSMEs towards adopting technology for financial reporting. The government's emphasis on MSME growth and improved financial administration aligns with the challenges faced by these enterprises, including the absence of accounting information systems and reliance on manual techniques. The study involves 136 MSMEs in Mataram City, re
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Magdum, Ms Mukta M. "Advanced Motor Fault Detection and Live Dashboard Reporting." International Journal for Research in Applied Science and Engineering Technology 13, no. 2 (2025): 838–41. https://doi.org/10.22214/ijraset.2025.66973.

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Electric motors play a crucial role in industrial processes, and their unexpected failure can lead to significant downtime and financial losses. This project, "Advanced Motor Fault Detection and Live Dashboard Reporting," aims to provide a proactive solution for motor monitoring and fault prevention. The system continuously tracks critical motor parameters such as current and voltage.When these parameters approach dangerous levels, it generates early warnings to alert operators. If the fault condition persists, the system automatically trips the motor to prevent severe damage. Additionally, a
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44

Rizqiah, Ria Nur, and Ahmad Tarmizi Lubis. "Penerapan Internet Financial Reporting (IFR) Pada Bank Umum Syariah Di Indonesia." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 5, no. 1 (2019): 63–81. http://dx.doi.org/10.35836/jakis.v5i1.14.

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Along with the rapid development of internet technology today, the company's financial reporting activities can be done via the Internet in real time in an easy way and a wider scope. Internet-based financial reporting is commonly known as the Internet Financial Reporting (IFR). This research is a descriptive study that aims to determine the implementation of IFR on Islamic Banks in Indonesia. The variables in this study consisted of content, presentation and timeliness variable with a total of 112 items tested indicators. The results of this study indicate that the eleventh BUS sampled resear
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45

Preeta Pillai. "AI-powered financial anomaly detection: Intelligent systems identifying irregularities in enterprise financial data flows." World Journal of Advanced Research and Reviews 26, no. 1 (2025): 3406–14. https://doi.org/10.30574/wjarr.2025.26.1.1461.

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This article explores the application of artificial intelligence methodologies for detecting anomalies in enterprise financial reporting systems. It examines how AI-driven approaches can identify discrepancies, unusual patterns, and potential fraud in financial data with greater accuracy and efficiency than traditional methods. The article presents a theoretical framework for understanding different types of financial anomalies and evaluates various machine learning paradigms, including supervised and unsupervised learning techniques. A detailed article analysis of specific models such as Isol
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Jain, Arun Kumar. "FINANCIAL REPORTING AND THE ROLE OF ARTIFICIAL INTELLIGENCE IN AUTOMATING AUDITS." INTERNATIONAL JOURNAL OF ADVANCED RESEARCH IN COMMERCE, MANAGEMENT & SOCIAL SCIENCE 08, no. 01(II) (2025): 277–82. https://doi.org/10.62823/ijarcmss/8.1(ii).7358.

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The merging of Artificial Intelligence (AI) with financial auditing and reporting is revolutionizing the face of new-age accounting methods. The paper discusses how revolutionary AI technologies have been to influence the mechanization of auditing tasks and ensure financial statements' precision, efficacy, and authenticity. Conventional audit procedures, being labor-intensive and manual, are being increasingly supplemented or replaced by smart systems with the ability to scan large amounts of data, identify anomalies, and provide real-time insights. The research surveys existing AI application
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47

Thejas, Prasad. "Oracle Cloud Accounting Hub Cloud Service Multi-Source Accounting and Financial Reporting." Journal of Scientific and Engineering Research 10, no. 2 (2023): 234–39. https://doi.org/10.5281/zenodo.13596362.

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In today's rapidly evolving and competitive business landscape, integrating key financial transactions from various satellite systems into the Oracle Cloud platform is crucial for seamless transaction accounting and improved financial reporting which is essential for an organization's sustained growth and scalability. This article explores the Oracle Accounting Hub Cloud Service (AHCS) and its pivotal role in integrating data from multiple sources into the Oracle Cloud ecosystem. Oracle AHCS is designed to streamline the accounting process by centralizing and standardizing financial data from
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48

Bernard Owusu Antwi, Beatrice Oyinkansola Adelakun, and Augustine Obinna Eziefule. "Transforming Financial Reporting with AI: Enhancing Accuracy and Timeliness." International Journal of Advanced Economics 6, no. 6 (2024): 205–23. http://dx.doi.org/10.51594/ijae.v6i6.1229.

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The landscape of financial reporting is undergoing a profound transformation fueled by advancements in Artificial Intelligence (AI) technologies. This review explores the revolutionary impact of AI on financial reporting, with a specific focus on enhancing accuracy and timeliness. AI-driven technologies such as machine learning, natural language processing, and predictive analytics are reshaping traditional financial reporting processes. These technologies enable organizations to automate routine tasks, analyze vast volumes of financial data, and extract valuable insights with unprecedented sp
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49

Agboola Apooyin. "The impact of artificial intelligence on financial reporting and compliance: Opportunities, challenges, and ethical considerations." International Journal of Science and Research Archive 15, no. 1 (2025): 914–26. https://doi.org/10.30574/ijsra.2025.15.1.1099.

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Artificial Intelligence (AI) is transforming financial reporting and compliance by automating processes, improving accuracy, and enhancing decision-making. AI-driven technologies such as machine learning, natural language processing, and robotic process automation enable real-time data analysis, fraud detection, and regulatory adherence. These innovations reduce human error, streamline operations, and increase transparency in financial reporting. However, AI integration presents challenges, including data security risks, algorithmic bias, and regulatory uncertainties. The lack of standardized
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50

Anton, Carmen Elena, Eliza Ciobanu, Gabriel Brătucu, and Loránt Bucs. "Using Chatbots to Enhance Integrated Reporting: Insights from Accounting and Consultancy Companies from Romania." Electronics 13, no. 23 (2024): 4801. https://doi.org/10.3390/electronics13234801.

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Integrated reporting is essential for businesses to communicate long-term value creation. Despite growing interest, little research has examined AI technologies like chatbots in sustainable reporting practices. This study addresses this gap, exploring chatbot adoption within 11,113 Romanian accounting and consultancy firms in Romania’s emerging digital landscape. Researchers used Python’s Seaborn library to analyze financial data from 2018 to 2022, finding that companies with higher revenue and liquidity were more likely to make their mark on how to achieve integrated reporting. Additionally,
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