Academic literature on the topic 'Accounting technologies'
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Journal articles on the topic "Accounting technologies"
Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (June 23, 2020): 5108. http://dx.doi.org/10.3390/su12125108.
Full textFilin, S. A., L. A. Chaikovskaya, and K. B. Satymbekova. "Innovative technologies in accounting." International Accounting 22, no. 4 (April 15, 2019): 393–408. http://dx.doi.org/10.24891/ia.22.4.393.
Full textBrown, 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 (October 14, 2020): 197–218. http://dx.doi.org/10.1108/medar-01-2020-0692.
Full textMamedova, 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.
Full textRATYNSKYI, 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.
Full textChambers, Robert G., Giannis Karagiannis, and Vangelis Tzouvelekas. "Productivity accounting for separable technologies." Journal of Productivity Analysis 41, no. 1 (October 26, 2013): 41–50. http://dx.doi.org/10.1007/s11123-013-0367-6.
Full textBrander, Matthew, Francisco Ascui, Vivian Scott, and Simon Tett. "Carbon accounting for negative emissions technologies." Climate Policy 21, no. 5 (February 3, 2021): 699–717. http://dx.doi.org/10.1080/14693062.2021.1878009.
Full textLapitkaia, Liudmila. "APPLICATION OF CLOUD TECHNOLOGIES IN ACCOUNTING." MEST Journal 9, no. 1 (January 15, 2021): 90–96. http://dx.doi.org/10.12709/mest.09.09.01.12.
Full textKogan, Alex. "Journal of Emerging Technologies in Accounting." Journal of Emerging Technologies in Accounting 11, no. 1 (December 1, 2014): 105–7. http://dx.doi.org/10.2308/1558-7940-11.1.105.
Full textVasarhelyi, Miklos A. "Journal of Emerging Technologies in Accounting." Journal of Emerging Technologies in Accounting 13, no. 2 (September 1, 2016): 247–49. http://dx.doi.org/10.2308/1558-7940-13.2.247.
Full textDissertations / Theses on the topic "Accounting technologies"
Candeo, Matteo <1994>. "Automation technologies in accounting and auditing within public accounting firms." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15945.
Full textPeace, Collin. "Implications of Emerging Technologies on the Accounting Profession." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/616.
Full textKulyk, L. V. "Information technologies in the account of calculation of employment payment for employees." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10923.
Full textEtmannski, Tamara R. "Accounting for sustainability in Bengal : examining arsenic mitigation technologies using Process Analysis Method." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:349d4c46-1259-49c1-be2b-46f2cb394894.
Full textAfanasieva, Inna, and Natalia Kyryk. "Features of the development of accounting in the conditions of digitalization." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54581.
Full textModern tendencies of information technologies development, their influence on transformation of functional tasks of accounting are considered. The main advantages of using software products to ensure the interconnection of all management subsystems and the effective operation of the accounting system are analyzed.
Espling, Daniel. "Enabling Technologies for Management of Distributed Computing Infrastructures." Doctoral thesis, Umeå universitet, Institutionen för datavetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-80129.
Full textNote that the author changed surname from Henriksson to Espling in 2011
Stoner, Gregory Neil. "Learning, students' skills and learning technologies (old and new) in the development of accounting education." Thesis, University of Glasgow, 2013. http://theses.gla.ac.uk/4224/.
Full textBruno, Adriana. "The construction of an new accrual accounting system evidence from laboratory life: Campania region." Doctoral thesis, Universita degli studi di Salerno, 2014. http://hdl.handle.net/10556/1775.
Full textIn recent decades the dissemination and the adoption of New Public Management (NPM) ideas has been significant within the new public sector (Hood 1991, 1995). The New Public Management is a model that privileges “quantification”, often by adopting managerial instruments from the business sector. The main points of NPM could be summarized as a replication of private sector practices focus on quantification, especially in accounting (Olson , et al., 1998). One such key innovation is the adoption of accrual accounting from business enterprise. The debates about the adoption of accrual accounting and financial reporting techniques by the public sector have been widespread over the last decade. Accrual-based system are not necessarily consistent with Public entities. Many scholars have discussed the (in)appropriateness of accrual-based accounting systems, as an alternative to cash-based or obligation-based systems (Pollit & Bouckaert, 2004; Broadbent & Guthrie, 2008). Conversely, some note that cash-based accounting does not allow the government to obtain all necessary information regarding liabilities and potential benefits related to investments (Christensen & Parker, 2010). Thus, the study of accrual accounting by governments is challenging for researches. In the literature on accrual accounting in the public sector, it is possible to distinguish at least two big opposite main streams, the first of these reflect questions as “why the adoption is desirable”. The study underlines the benefit and useful of information in terms of managerial effectiveness to move to accrual accounting (Hyndman & Connolly, 2011; Ryan, 1998); proponents of public sector reform depict bundles of techniques as politically neutral mechanisms for enhancing strategic decision making and for improved efficiency in evaluating performance and service costs (Guthrie, 1998). Most accrual accounting studies are ex-post studies; however, recently, the debate about accrual accounting has shifted recently onto implementation issue (Caccia & Steccolini, 2006; Lapsley & Wright, 2004; Broadbent & Guthrie, 2008). Thus, the second one ponders questions pertaining to the “complexity” in the translation of the accrual based methodologies adopted by private sector organizations into public sector agencies. This research is located in this stream. A literature review on NPM reveals that accrual accounting is depicted as self-evident in New Public Management literature (Lapsley, et al., 2009 ). However is problematic its implementations. After several years of this reform the unresolved question is: what is accrual accounting means in practice for government? For the majority of cases, our current knowledge is based on ex post studies, that is why we focus on the emergence of a system to enrich our understanding of what accrual accounting means in practice for government. This research analyzes the initial stage of development of an accrual accounting system. The research site is Italy, a country where a process of reform is underway across the whole government (Legislative Decree n. 118/2011). This research focus on the specific context of regional government also offers distinctive evidence because it has been neglected by the extant national (Caperchione, 2008) and international (Broadbent and Guthrie, 2008; Jagalla et al., 2011) literature. This research is largely informed by the social construction of science studies, whose most eminent scholar is Latour (Latour, 1979, 2013). Indeed, in science and technology studies there is a body of social studies that focuses on the creation of scientific facts and examines how the scientist interact to produce accepted technologies: the “social construction of technology” (SCOT). This research analyzes the initial stage of development of an accrual accounting system as the emergence of new technologies (Latour, 1987). Policy documents are the text by which government reform takes place. Adopting this framework, (policy as a blueprint) the analysis of relevant policy documents facilitates the capture of the meaning of accrual accounting and enhances understanding of how the process of reform takes place. Before analyzing the shaping of accrual accounting in the public sector, it is necessary to understand the meaning of accounting and to focus our attention on the analysis of two key elements behind a government process of reform: the first one is the policy documents by which the reform is disclosed; the second one is the networking of institutional actors behind the text and controversies between key institutional players, the policy makers. In this research the social-constructionism approach is adopted. The study setting for this research is the regional level of government (Campania region) where a trial period is underway. This work aims to participate in the debate on the effects of the decision to adopt accrual accounting in government, particularly in regional bodies. Campania is a region in the South of Italy where accrual accounting has not yet been implemented. Thus, the experimental introduction of accrual accounting in regional government offers an exceptional opportunity to study the manner by which such systems are enacted, constructed, fabricated (Preston, et al., 1992). The data for this study was collected in several ways: compiling and analyzing law and key policy documents, monitoring dedicated institutional websites. The discussions which took place through video- conversations in a region in the trial are analyzed. The main result of this research is: the adoption of accrual accounting is seen as self-evident by NPM advocates (Lapsley, et al., 2009 ). However, the evidence collected to date reveals an absence of a well- defined template for the implementation of accrual accounting in government. In particular problematic aspects in some technical issues: the interpretation and fabrications related to the shaping of the standard; the identification of administrative phenomena on an accrual basis, the introduction of new procedures to carry out the process, adaption of the structure for managing new information flows. This study contributes to understand the complexity of apparently neutral tools involved in a Public Sector reform. This research reveals the emergence of an accrual accounting system that relates to technical, managerial, and political influence. Accrual accounting implementation in central government has been studied in many countries with similar findings of difficulties in detecting effective systems in use. More recent studies of accrual accounting in Australia highlight the significant role of management consultants as interpreters of what accrual accounting is, or should be, the authors talked about a phantom image of accrual accounting” (Christensen and Parker, 2010). A recent study reveals that the reform in UK established accounting practice was reshaped by the adopters of accrual accounting, but the subsequent practices were still very different from private sector practice. The policy outcome is defined as “accounting mutations” (Lapsley, 2012). This work aims to participate in the debate on the effects of the decision to adopt accrual accounting in government, particularly in regional bodies. In the past, this perspective has been deployed in studies of accounting in action (Miller & O’Leary, 1990; Robson, 1992; Preston et al., 1992). [edited by author]
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Lukianova, A. "Organization of accounts receivable in the use of information technology." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10924.
Full textOlsen, Linnéa. "Can Chatbot technologies answer work email needs? : A case study on work email needs in an accounting firm." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-85013.
Full textBooks on the topic "Accounting technologies"
Staniškis, Jurgis Kazimieras. Cleaner technologies: Environmental management accounting, investment appraisal, and financing. New York: Nova Science, 2008.
Find full textKato, Yuji. New technologies and their impact on the accounting rate system. Paris: OECD, 1997.
Find full textKatō, Yūji. New technologies and their impact on the accounting rate system. Paris: OECD, 1997.
Find full text1929-, Thorbecke Erik, and International Labour Office, eds. Macroeconomic effects and diffusion of alternative technologies within a social accounting matrix framework: The case of Indonesia. Aldershot, Hants, England: Gower Pub. Co., 1988.
Find full textChepulyanis, Anton, Svetlana Boronenkova, A. Chernenko, and N. Istomina. Strategic accounting and analysis. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1842522.
Full textétudes, France Conseil d'Etat Section du rapport et des. Administration et nouvelles technologies de l'information: Une nécessaire adaptation du droit : études. Paris: Documentation française, 1988.
Find full textThe illusion of management control: A systems theoretical approach to managerial technologies. Houndmills, Basingstoke, Hampshire: Palgrave Macmillan, 2012.
Find full textBeth, Brown, ed. A guide to Microsoft Office 2003: For information and communication technologies. Pennington, NJ: Lawrenceville Press, 2004.
Find full textCarmen, Bernier, ed. La gestion des technologies de l'information: Un guide pratique pour l'expert-comptable. Saint-Laurent, QC: ERPI, 2011.
Find full textBjörkin, Mats. Postwar Industrial Media Culture in Sweden, 1945-1960. NL Amsterdam: Amsterdam University Press, 2021. http://dx.doi.org/10.5117/9789462984929.
Full textBook chapters on the topic "Accounting technologies"
Busulwa, Richard, and Nina Evans. "Artificial intelligence technologies." In Digital Transformation in Accounting, 211–20. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Business & digital transformation: Routledge, 2021. http://dx.doi.org/10.4324/9780429344589-20.
Full textBusulwa, Richard, and Nina Evans. "Network and connectivity technologies." In Digital Transformation in Accounting, 251–64. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Business & digital transformation: Routledge, 2021. http://dx.doi.org/10.4324/9780429344589-23.
Full textKristandl, Gerhard. "Technologies underpinning accounting information systems." In The Routledge Handbook of Accounting Information Systems, 33–49. 2nd ed. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003132943-5.
Full textBusulwa, Richard, and Nina Evans. "Keeping up with digital technologies." In Digital Transformation in Accounting, 167–79. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Business & digital transformation: Routledge, 2021. http://dx.doi.org/10.4324/9780429344589-16.
Full textBusulwa, Richard, and Nina Evans. "Internet of things (IoT) technologies." In Digital Transformation in Accounting, 197–210. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Business & digital transformation: Routledge, 2021. http://dx.doi.org/10.4324/9780429344589-19.
Full textBusulwa, Richard, and Nina Evans. "Blockchain and other distributed ledger technologies." In Digital Transformation in Accounting, 265–78. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Business & digital transformation: Routledge, 2021. http://dx.doi.org/10.4324/9780429344589-24.
Full textBusulwa, Richard, and Nina Evans. "Robotics, drones, and 3D / 4D printing technologies." In Digital Transformation in Accounting, 232–50. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Business & digital transformation: Routledge, 2021. http://dx.doi.org/10.4324/9780429344589-22.
Full textRotaru, Kristian, Axel K. D. Schulz, and Dennis D. Fehrenbacher. "New technologies for behavioural accounting experiments." In The Routledge Companion to Behavioural Accounting Research, 253–72. Abingdon, Oxon ; New York, NY : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315710129-18.
Full textBusulwa, Richard, and Nina Evans. "Video analytics, computer vision, and virtual reality technologies." In Digital Transformation in Accounting, 221–31. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Business & digital transformation: Routledge, 2021. http://dx.doi.org/10.4324/9780429344589-21.
Full textBusulwa, Richard, and Nina Evans. "IT, information systems, strategic information systems, and digital technologies." In Digital Transformation in Accounting, 10–18. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Business & digital transformation: Routledge, 2021. http://dx.doi.org/10.4324/9780429344589-3.
Full textConference papers on the topic "Accounting technologies"
Rhodes, Nadia. "ALIGNMENT OF TECHNOLOGIES IN ACCOUNTING EDUCATION." In 11th International Conference on Education and New Learning Technologies. IATED, 2019. http://dx.doi.org/10.21125/edulearn.2019.1526.
Full textSkorev, Mikhail M., Tatiana O. Grafova, Irina R. Kirishchieva, and Oksana A. Mishchenko. "The Use of Accounting Engineering Elements in Strategic Accounting." In International Conference on Economics, Management and Technologies 2020 (ICEMT 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200509.068.
Full textMasdi, Mayamin Adibah Muhd Masa, Siti Wardah Hadanan, Nur Syahmina Afiqah Zamain, Aziz Hanafi Hasnan, Muhd Hazim Syakiran Julaihi, Bazilah Nuni Qurratu’Aini Sani, Fadzliwati Mohiddin, Ulaganathan Subramanian, and Norazillah Abdullah. "The role of disruptive technologies on accounting." In 8TH BRUNEI INTERNATIONAL CONFERENCE ON ENGINEERING AND TECHNOLOGY 2021. AIP Publishing, 2023. http://dx.doi.org/10.1063/5.0110329.
Full textAtanasovski, Atanasko, and Todor Tocev. "DISRUPTIVE TECHNOLOGIES FOR ACCOUNTING OF THE FUTURE." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2021. http://dx.doi.org/10.47063/ebtsf.2021.0024.
Full textMakurin, A. А. "CRYPTOCURRENCY AS AN OBJECT IN ACCOUNTING." In Economy digitalization in a pandemic conditions: processes, strate-gies, technologies. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-028-5-48.
Full textBrukhanskyi, Ruslan, and Iryna Spilnyk. "Cryptographic Objects in the Accounting System." In 2019 9th International Conference on Advanced Computer Information Technologies (ACIT). IEEE, 2019. http://dx.doi.org/10.1109/acitt.2019.8780073.
Full textPatricia Silva, Ana, Graca Azevedo, and Rui Pedro Marques. "Artificial Intelligence in Accounting : Literature Review." In 2022 17th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2022. http://dx.doi.org/10.23919/cisti54924.2022.9820071.
Full textUlrich, Patrick, and Mona Kratt. "Could digital technologies help improving management accounting in pandemic times?" In Corporate governance: A search for emerging trends in the pandemic times. Virtus Interpress, 2021. http://dx.doi.org/10.22495/cgsetpt15.
Full textMedved, Ivana. "Possibilities of Digitalization and "Big Data" Technologies in Management Accounting." In 26th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2021. http://dx.doi.org/10.46541/978-86-7233-397-8_143.
Full textRamos Rivadeneira, Deixy Ximena, and Javier Alejandro Jimenez Toledo. "Skills in accounting training through Learning and Knowledge Technologies (TAC)." In 2021 16th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2021. http://dx.doi.org/10.23919/cisti52073.2021.9476664.
Full textReports on the topic "Accounting technologies"
Durkee, Joe W., Ben Cipiti, Scott Francis Demuth, Andrew James Fallgren, Ken Jarman, Shelly Li, Dave Meier, et al. Material Protection, Accounting, and Control Technologies (MPACT) Advanced Integration Roadmap. Office of Scientific and Technical Information (OSTI), September 2016. http://dx.doi.org/10.2172/1329653.
Full textMiller, Mike, Ben Cipiti, Scott Francis Demuth, Joe W. Durkee, Jr., Andrew James Fallgren, Ken Jarman, Shelly Li, et al. Material Protection, Accounting, and Control Technologies (MPACT) Advanced Integration Roadmap. Office of Scientific and Technical Information (OSTI), January 2017. http://dx.doi.org/10.2172/1341846.
Full textLevina, T. A., and I. V. Sokratova. The distance learning course «Information technologies in accounting and reporting». OFERNIO, December 2018. http://dx.doi.org/10.12731/ofernio.2018.23534.
Full textCipiti, Benjamin, Timothy Dunn, Samual Durbin, Joe W. Durkee, Jeff England, Robert Jones, Edward Ketusky, et al. Material Protection, Accounting, and Control Technologies (MPACT): Modeling and Simulation Roadmap. Office of Scientific and Technical Information (OSTI), August 2016. http://dx.doi.org/10.2172/1296697.
Full textBrowne, Michael. Material Protection, Accounting and Control Technologies Program Annual Accomplishments Report FY 20. Office of Scientific and Technical Information (OSTI), January 2021. http://dx.doi.org/10.2172/1756780.
Full textCipiti, Ben, Mark Croce, David Meier, Candido Pereira, Jeff Sanders, and Mike Miller. Material Protection, Accounting and Control Technologies (MPACT) Implementation Plan: Lab-Scale Demonstration of Advanced Safeguard and Security Systems. Office of Scientific and Technical Information (OSTI), August 2017. http://dx.doi.org/10.2172/1466737.
Full textConner, James. Outline for Feasibility Study on Nuclear Material Accounting and Control Technologies for Pu Fuel Cycle Facilities under Decommissioning at Tokai Site. Office of Scientific and Technical Information (OSTI), February 2023. http://dx.doi.org/10.2172/1958988.
Full textPyta, V., Bharti Gupta, Shaun Helman, Neale Kinnear, and Nathan Stuttard. Update of INDG382 to include vehicle safety technologies. TRL, July 2020. http://dx.doi.org/10.58446/thco7462.
Full textRobayo Botiva, Diana María. Brief Current Context of the Types of Electronic Commerce in Colombia. Ediciones Universidad Cooperativa de Colombia, April 2021. http://dx.doi.org/10.16925/gclc.17.
Full textRickels, Wilfried. Database and report on currently already existing or announced ocean NETs projects, including a world map of projects. OceanNets, August 2022. http://dx.doi.org/10.3289/oceannets_d1.8.
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