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Littérature scientifique sur le sujet « Accounting technologies »

Auteur : Grafiati

Publié le 10 mars 2023

Mis à jour le 11 mars 2023

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Articles de revues sur le sujet "Accounting technologies"

Pilipczuk, Olga. « Toward Cognitive Management Accounting ». Sustainability 12, n^o 12 (23 juin 2020) : 5108. http://dx.doi.org/10.3390/su12125108.

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This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role of cognitive abilities in the management accountant profession. The labor market study was conducted in order to analyze the impact of cognitive technologies on the management accountant profession and identify the core skills required. The paper fulfills the research gap regarding the impact of cognitive information technologies on management accounting and the management accountant profession in terms of smart and sustainable organization conception. The number of job positions with cognitive analytic skills, big data skills, cognitive abilities, and additional skills and competencies was identified. Although the research reveals differences in the demand for skills and abilities among the studied countries, the common skills model for managerial accountants was successfully created.

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Filin, S. A., L. A. Chaikovskaya et K. B. Satymbekova. « Innovative technologies in accounting ». International Accounting 22, n^o 4 (15 avril 2019) : 393–408. http://dx.doi.org/10.24891/ia.22.4.393.

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Brown, Judy, et Jesse Dillard. « Accounting for non-financial matters : technologies of humility as a means for developing critical dialogic accounting and accountability ». Meditari Accountancy Research 29, n^o 2 (14 octobre 2020) : 197–218. http://dx.doi.org/10.1108/medar-01-2020-0692.

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Purpose The purpose of this paper is to present an expanded introduction of Jasanoff’s (2003, 2007) work on “technologies of humility” to the accounting literature and to show how it can be useful in developing critical dialogic accountings for non-financial matters. Design/methodology/approach Drawing on Jasanoff’s (2003, 2007) distinction between “technologies of hubris” and “technologies of humility”, this study extends prior research on critical dialogic accounting and accountability (CDAA) that seeks to “take pluralism seriously” (Brown, 2009; Dillard and Vinnari, 2019). This study shows how Jasanoff’s work facilitates constructing critical, reflexive approaches to accounting for non-financial matters consistent with agonistics-based CDAA. Findings Jasanoff’s four proposed focal points for developing new analytical tools for accounting for non-financial matters and promoting participatory governance – framing, vulnerability, distribution and learning – are argued to be useful in conceptualising possible CDAA technologies. These aspects are all currently ignored or downplayed in conventional approaches to accounting for non-financial matters, limiting accounting’s ability to promote more socially just and ecologically sustainable societies. Originality/value The authors introduce Jasanoff’s work on technologies of humility to show how CDAA, informed by Jasanoff’s proposed focal points, can help to expose controversial issues that powerful interests prefer to obscure, to surface the normative foundations of technocratic analytic methods, to address the need for plural perspectives and social learning and to bring all these aspects “into the dynamics of democratic debate” (Jasanoff, 2003, p. 240). As such, they provide criteria for constructing accounting technology consistent with agonistics-based CDAA.

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Mamedova, Leyla Eldarovna, et Larisa Nikolaevna Ivanova. « Modern information technologies in accounting and financial accounting ». Актуальные проблемы учета, анализа и аудита, n^o 10 (2021) : 50–56. http://dx.doi.org/10.52899/9785883036216_50.

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RATYNSKYI, Vadym. « Information technologies in accounting. prospects and problems ». Economics. Finances. Law, n^o 4/1 (29 avril 2021) : 17–20. http://dx.doi.org/10.37634/efp.2021.4(1).3.

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The issues of application of new information technologies in accounting are considered. Peculiarities of automated accounting in the conditions of domestic reality are singled out, methodical principles of informatization of administrative activity are shown. The classification of software products used for automation of accounting is made, the rating of the most widespread programs for informatization of administrative activity in our country is resulted. The main advantages and disadvantages of using information technology in the organization of accounting are shown. Problems of automation of administrative activity at transition to the international standards are considered. A critical assessment of well-known authors and scientists of the modern level of automated accounting in economics is given. Particular attention is paid to the use of remote hardware and software resources in solving problems of informatization of management. Prospects of application in the account of the expert systems constructed on the basis of high-level software products are considered. Some problems of information protection that pose a threat to the use of information technology in management tasks are highlighted. The role of the person in the automated system of accounting, irreplaceability of experience and professionalism of the accountant at any level of development of information technologies is shown. All this makes it possible to create a single information space for the enterprise. Studies have shown that only the integrated development of conceptual accounting models, transformed into mathematical and algorithmic models, in combination with information technology will make it possible to raise accounting to a higher level. Thus, the development of information technologies and the digitalization of the economy make it possible to change the functions performed by accounting services and transform accountants from information input operators into economists-controllers and information users.

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Chambers, Robert G., Giannis Karagiannis et Vangelis Tzouvelekas. « Productivity accounting for separable technologies ». Journal of Productivity Analysis 41, n^o 1 (26 octobre 2013) : 41–50. http://dx.doi.org/10.1007/s11123-013-0367-6.

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Brander, Matthew, Francisco Ascui, Vivian Scott et Simon Tett. « Carbon accounting for negative emissions technologies ». Climate Policy 21, n^o 5 (3 février 2021) : 699–717. http://dx.doi.org/10.1080/14693062.2021.1878009.

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Lapitkaia, Liudmila. « APPLICATION OF CLOUD TECHNOLOGIES IN ACCOUNTING ». MEST Journal 9, n^o 1 (15 janvier 2021) : 90–96. http://dx.doi.org/10.12709/mest.09.09.01.12.

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Traditional accounting in modern conditions of digitalization of the economy requires significant changes in terms of the use of new information tools. One of these opportunities is the use of new information technologies in accounting. These new information technologies include cloud technologies, which are a specific environment (for storing, processing, and protecting information) that combines technical tools, software, communication channels, and technical support. Services that may be based on technology (MCloud) are software as a service (SaaS), infrastructure as services (IaaS), platform as services (PaaS). From the point of view of an accounting organization, the most convenient of these three types of services is the service as a software. Cloud technologies are the storage and processing of information on servers on the Internet. The positive aspects of using cloud technologies include the fact that accountants do not need to purchase, install the program on their computer, maintain it in working order, and ensure data protection and security. All this can be done in the cloud. Cloud storage - is online storage where information is stored on the network on servers provided by an information service provider for the use of customers. At the same time, cloud providers provide services for renting a server from various companies based on cloud technologies. The article analyzes the opportunities that cloud technologies provide in accounting, considers the advantages and disadvantages of using such technologies.

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Kogan, Alex. « Journal of Emerging Technologies in Accounting ». Journal of Emerging Technologies in Accounting 11, n^o 1 (1 décembre 2014) : 105–7. http://dx.doi.org/10.2308/1558-7940-11.1.105.

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Vasarhelyi, Miklos A. « Journal of Emerging Technologies in Accounting ». Journal of Emerging Technologies in Accounting 13, n^o 2 (1 septembre 2016) : 247–49. http://dx.doi.org/10.2308/1558-7940-13.2.247.

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Thèses sur le sujet "Accounting technologies"

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

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Automation technologies in accounting and auditing within public accounting firms During recent years new trends related to technology have developed at a rapid pace, accounting and auditing are the professions more vulnerable to the change. Even if the positivity or negativity of these developments, it is necessary to understand deeply the meaning of words as Internet of Things, big data, cloud accounting, robotic process automation (RPA), artificial intelligence (AI) and blockchain in order to better understand their effects within public accounting firms. It was observed an higher research activity for what concern the auditing field with respect of the accounting one, this study will so focus also to accounting profession so as to compare the evolution of both of the disciplines affected by these new technologies. With this study it is intended to investigate the effects of the application of these technologies on accounting and auditing field. In particular the purpose is to dig up the pros and cons of these automations within the professionals’ perceptions of the possible future developments. The research will be conducted through questionnaires and interviews with auditors and accountants of the greater public accounting firms with a focus on the quality rather than the quantity of the data gathered. The research questions that are the cornerstone of this study are: 1) How the cutting-edge technologies are affecting the accounting and auditing field and the relative professions? 2) What are the accountants and auditors’ stances compared to the automation technologies impact?

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

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Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or are currently having in their respective companies/firms. The results of this study are meant to further inform, educate, and provide clarity as to what current or aspiring accounting professionals can expect as they venture into a transformed accounting landscape.

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Kulyk, L. V. « Information technologies in the account of calculation of employment payment for employees ». Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10923.

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

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This thesis shows how the Process Analysis Method (PAM) can be applied to assess technologies used to mitigate arsenic from drinking water in rural India, using a set of sustainability indicators. Stakeholder perspectives, gathered from a fieldwork survey of 933 households in West Bengal in 2012, played a significant role in this assessment. This research found that the ‘Most Important’ issues as specified by the technology users are cost, trust, distance from their home to the clean water source (an indicator of convenience), and understanding the health effects of arsenic. It was also found that none of the ten technologies evaluated are economically viable, as many do not charge user-fees, which creates reliance upon donations to meet recurring costs. Utilisation of a technology is strongly related to sociocultural capital, but in many cases, features that contribute to sociocultural value, like regular testing of the treated water, are not included in the financial budget. It is suggested that increased awareness might change attitudes to arsenic-rich waste and its disposal protocols. This waste is often currently discarded in an uncontrolled manner in the local environment, giving rise to the possibility of point-source recontamination. All technologies proved to have difficulties in dealing with waste, except the Tipot and Dug wells which produce no waste. Of the methods considered, the BESU technology scored highest, but still only with 47-62% of the maximum scores achievable within each domain. This explains the widespread failure of mitigation projects across the region. The indicators and metrics show where improvements can be made. A model scheme based on these findings is outlined which could be applied with the objective of increasing utilisation and improving sustainability. It can be concluded that a product stewardship approach should be taken in regard to design, implementation and operation of the technologies, including the creation of a regulated toxic waste collection and disposal industry.

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Afanasieva, Inna, et Natalia Kyryk. « Features of the development of accounting in the conditions of digitalization ». Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54581.

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1. Русіна Н. В. Використання програмного забезпечення в аудиті. Кіровоградський інститут регіонального управління та економіки, 2011. URL: http://dspace.kntu.kr.ua/jspui/bitstream/123456789/562/1/58.pdf. 2. Афанас’єва І.І., Розмислов О.М. Сучасні тенденції трансформації управлінського обліку. Збірник наукових праць Державного університету інфраструктури та технологій: Серія «Економіка і управління». Вип. 48. К.: ДУІТ, 2020. С. 77-86 URL: https://em.duit.in.ua/index.php/home/article/view/18/20. 3. Осмятченко В.О., Олійник В.В. Стан та перспективи розвитку бухгалтерського обліку в контексті зміни технологічних укладів, 2018. URL: ///C:/Users/User/Downloads/96- 341-1-10-20190409.pdf. 4. Пчелянська Г.Б., Маркова Т.Д., Дойчева К.С. Особливості аудиту в комп’ютерному середовищі, 2016. URL: ///C:/Users/User/Downloads/208-1290- 1-10- 20170621.pdf. 5. Афанас’єва І. Інформаційна система управлінського обліку в умовах діджиталізації економіки. Збірник наукових праць Державного університету інфраструктури та технологій: Серія «Економіка і управління». Dbg/ 49/ R/^ LEІN? 2021/ C/ 32-41/ DOI^ 10/32703|2664-2964-2021-49-32-41/ URL^ https://em.duit.edu.ua/index.php/home/article/view/3/3/
Modern 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.

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Espling, Daniel. « Enabling Technologies for Management of Distributed Computing Infrastructures ». Doctoral thesis, Umeå universitet, Institutionen för datavetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-80129.

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Computing infrastructures offer remote access to computing power that can be employed, e.g., to solve complex mathematical problems or to host computational services that need to be online and accessible at all times. From the perspective of the infrastructure provider, large amounts of distributed and often heterogeneous computer resources need to be united into a coherent platform that is then made accessible to and usable by potential users. Grid computing and cloud computing are two paradigms that can be used to form such unified computational infrastructures. Resources from several independent infrastructure providers can be joined to form large-scale decentralized infrastructures. The primary advantage of doing this is that it increases the scale of the available resources, making it possible to address more complex problems or to run a greater number of services on the infrastructures. In addition, there are advantages in terms of factors such as fault-tolerance and geographical dispersion. Such multi-domain infrastructures require sophisticated management processes to mitigate the complications of executing computations and services across resources from different administrative domains. This thesis contributes to the development of management processes for distributed infrastructures that are designed to support multi-domain environments. It describes investigations into how fundamental management processes such as scheduling and accounting are affected by the barriers imposed by multi-domain deployments, which include technical heterogeneity, decentralized and (domain-wise) self-centric decision making, and a lack of information on the state and availability of remote resources. Four enabling technologies or approaches are explored and developed within this work: (I) The use of explicit definitions of cloud service structure as inputs for placement and management processes to ensure that the resulting placements respect the internal relationships between different service components and any relevant constraints. (II) Technology for the runtime adaptation of Virtual Machines to enable the automatic adaptation of cloud service contexts in response to changes in their environment caused by, e.g., service migration across domains. (III) Systems for managing meta-data relating to resource usage in multi-domain grid computing and cloud computing infrastructures. (IV) A global fairshare prioritization mechanism that enables computational jobs to be consistently prioritized across a federation of several decentralized grid installations. Each of these technologies will facilitate the emergence of decentralized computational infrastructures capable of utilizing resources from diverse infrastructure providers in an automatic and seamless manner.

Note that the author changed surname from Henriksson to Espling in 2011

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Stoner, Gregory Neil. « Learning, students' skills and learning technologies (old and new) in the development of accounting education ». Thesis, University of Glasgow, 2013. http://theses.gla.ac.uk/4224/.

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This submission represents a journey of learning about learning within accounting education, and, in particular, the role of learning technologies and students’ skills in the process of learning. The work presented was published over the past decade and a half and addresses issues concerned with accounting education both past and present, and includes research on the author of the first printed text on double entry bookkeeping, Fra’ Luca Pacioli. The overriding research interest at the core of this submission and which has guided the various and varied phases and themes within in it is a concern to learn from how learning technologies are and have been an integral part of the educational environment, and to gain insight into how learning technologies might best be utilised in the field of accounting education. The work is presented in two themes with an additional two publications related to methodological approach. The first theme is related to students’ skills and technology and the second theme includes historical research into early accounting education. The published work in these themes is predominantly represented by research published in leading refereed journals in the fields of accounting education and accounting history. The additional two publications are included as they relate to and illustrate the methodological approaches that underlie the overall approach to the research that is presented and developed in the two themes: an approach that privileges, as far as practical, subjects’ contextual understandings of their worlds. Given the diversity of the work included in this submission there is no single research question and there are a diverse range of contributions. The work included contributes to our understanding of the introduction and utilisation of learning technologies in the teaching of accounting, both printed books in the 15th century and Information Technology (IT) in the late 20th/early 21st centuries, and the skills required to facilitate learning within the discipline of accounting. The practical value and importance of the research is supported by, inter alia, reference to the author’s applied work (not part of the submission) that illustrates how the published work contributes to good practice in skills development and the introduction and integration of learning technologies in the accounting curriculum. The papers on IT skills adds to our understanding of the IT skills that students bring with them to university, and raises awareness of the need to challenge the taken for granted assumptions about the abilities of new generations of students. The work on generic skills, whilst showing the importance of skills development also highlights the complexities in this area particularly in relation to issues concerned with confidence in making choices, in the subject matter, via modelling choices, and in time management: not knowing what to do, what to study. The paper on matrix accounting in a Russian university illustrates the potential of an approach to accounting education that is facilitated by the use of IT based learning. The work on Pacioli contributes significantly to our knowledge and understanding of Pacioli as a pioneer in the field of accounting education, and the role of his writing within Summa in the education, development and spread of double entry bookkeeping and accounting, in particular by relating the works to literature in fields such as renaissance art, educational systems and social development. In contrast, the sole authored work on Pacioli concentrates on an element of the minutiae of the bookkeeping process, the accounting for goods inventory, traces the longevity of this method of recording transactions, and shows how this had potential to provide important decision information to merchants, who were the prime market for Pacioli’s writing at the time. The two themes addressed in this submission include works that have individually made unique and significant contributions to the fields of accounting education and accounting history, and the two publications included to illustrate the methodological approach have made a contribution methodologically and to the finance literature. Taken together the works presented also provide a significant and original contribution to the knowledge and understanding of the role of learning technologies in accounting education and, by investigating new learning technologies in the different periods of time, provide a platform for further research to help us to appreciate the importance of technologies in accounting, and in accounting education.

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Bruno, Adriana. « The construction of an new accrual accounting system evidence from laboratory life : Campania region ». Doctoral thesis, Universita degli studi di Salerno, 2014. http://hdl.handle.net/10556/1775.

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2012 - 2013
In recent decades the dissemination and the adoption of New Public Management (NPM) ideas has been significant within the new public sector (Hood 1991, 1995). The New Public Management is a model that privileges “quantification”, often by adopting managerial instruments from the business sector. The main points of NPM could be summarized as a replication of private sector practices focus on quantification, especially in accounting (Olson , et al., 1998). One such key innovation is the adoption of accrual accounting from business enterprise. The debates about the adoption of 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.

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

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Work email is one of the organisations most critical tool today. It`s have become a standard way to communicate internally and externally. It can also affect our well-being. Email overload has become a well-known issue for many people. With interviews, follow up interviews, and a workshop, three persons from an accounting firm prioritise pre-define emails needs. And identified several other email needs that were added to the priority list. A thematic analysis and summarizing of a Likert scale was conducted to identify underlying work email needs and work email needs that are not apparent. Three work email needs were selected and using scenario-based methods and the elements of PACT to investigating how the characteristics of a chatbot can help solve the identified work email overload issue? The result shows that email overload is percept different from individual to individual. The choice of how email is handled and email activities indicate how email overload feeling is experienced. The result shows a need to get a sense of the email content quickly, fast collect financial information and information from Swedish authorities, and repetitive, time-consuming tasks. Suggestions on how this problem can be solved have been put forward for many years, and how to use machine learning to help reduce email overload. However, many of these proposed solutions have not yet been implemented on a full scale. One conclusion may be that since email overload is not experienced in the same way, individuals have different needs - One solution does not fit all. With the help of the character of a chatbot, many problems can be solved. And with a technological character of a chatbot that can learn individuals' email patterns, suggest email task to the user and performing tasks to reducing the email overload perception. Using keyword for email intents to get a sense of the email content faster and produce quick links where to find information about the identified subject. And to work preventive give the user remainder and perform repetitive tasks on specific dates.

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Livres sur le sujet "Accounting technologies"

Staniškis, Jurgis Kazimieras. Cleaner technologies : Environmental management accounting, investment appraisal, and financing. New York : Nova Science, 2008.

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Kato, Yuji. New technologies and their impact on the accounting rate system. Paris : OECD, 1997.

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Katō, Yūji. New technologies and their impact on the accounting rate system. Paris : OECD, 1997.

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1929-, Thorbecke Erik, et International Labour Office, dir. Macroeconomic effects and diffusion of alternative technologies within a social accounting matrix framework : The case of Indonesia. Aldershot, Hants, England : Gower Pub. Co., 1988.

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Chepulyanis, Anton, Svetlana Boronenkova, A. Chernenko et N. Istomina. Strategic accounting and analysis. ru : INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1842522.

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The textbook discusses the theoretical and methodological foundations of the organization of strategic accounting and analysis. The place of strategic accounting and analysis in the enterprise management system is determined, their goals, tasks and functions are disclosed. The publication describes in detail the special methods and technologies of accounting and analytical support of strategic management, allowing to expand the horizon of management decisions in a dynamic external and internal environment of the company. Special attention is paid to strategic accounting and cost analysis, issues of methodological support for strategic cost formation. Meets the requirements of the federal state educational standards of higher education of the latest generation. For master's degree students, the system of additional professional education, training centers for advanced training, studying in economic areas, as well as for a wide range of readers — scientists, graduate students, teachers of economic universities, accounting workers, analysts, auditors, managers and consultants on strategic business management.

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études, 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.

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The illusion of management control : A systems theoretical approach to managerial technologies. Houndmills, Basingstoke, Hampshire : Palgrave Macmillan, 2012.

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Beth, Brown, dir. A guide to Microsoft Office 2003 : For information and communication technologies. Pennington, NJ : Lawrenceville Press, 2004.

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Carmen, Bernier, dir. La gestion des technologies de l'information : Un guide pratique pour l'expert-comptable. Saint-Laurent, QC : ERPI, 2011.

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Björkin, Mats. Postwar Industrial Media Culture in Sweden, 1945-1960. NL Amsterdam : Amsterdam University Press, 2021. http://dx.doi.org/10.5117/9789462984929.

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During the 1950s, companies aiming for international markets demanded new theories and methods of communication. Ideas regarding cybernetics, systems analysis, new accounting practices, and budgetary principles as well as theories of information, communication, marketing, public relations, and organization were discussed at conferences, seminars, and courses, and in articles and books. At the same time, new technologies changed corporate communication, from a loose-leaf accounting system to mechanical and electronic business machines, from written texts and oral presentations to slide shows, audio tapes, films, television, and flannelgraphs. By looking at a vast array of objects and relations related to uses of media technologies in Swedish industry from the end of World War II to the breakthrough of television, this book shows what happened in the glitches between mass communication and interaction, and how Swedish postwar industry worked to disrupt established understandings of communication.

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Chapitres de livres sur le sujet "Accounting technologies"

Busulwa, Richard, et Nina Evans. « Artificial intelligence technologies ». Dans 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.

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Busulwa, Richard, et Nina Evans. « Network and connectivity technologies ». Dans 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.

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Kristandl, Gerhard. « Technologies underpinning accounting information systems ». Dans The Routledge Handbook of Accounting Information Systems, 33–49. 2^e éd. London : Routledge, 2022. http://dx.doi.org/10.4324/9781003132943-5.

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Busulwa, Richard, et Nina Evans. « Keeping up with digital technologies ». Dans 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.

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Busulwa, Richard, et Nina Evans. « Internet of things (IoT) technologies ». Dans 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.

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Busulwa, Richard, et Nina Evans. « Blockchain and other distributed ledger technologies ». Dans 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.

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Busulwa, Richard, et Nina Evans. « Robotics, drones, and 3D / 4D printing technologies ». Dans 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.

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Rotaru, Kristian, Axel K. D. Schulz et Dennis D. Fehrenbacher. « New technologies for behavioural accounting experiments ». Dans 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.

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Busulwa, Richard, et Nina Evans. « Video analytics, computer vision, and virtual reality technologies ». Dans 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.

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Busulwa, Richard, et Nina Evans. « IT, information systems, strategic information systems, and digital technologies ». Dans 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.

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Actes de conférences sur le sujet "Accounting technologies"

Rhodes, Nadia. « ALIGNMENT OF TECHNOLOGIES IN ACCOUNTING EDUCATION ». Dans 11th International Conference on Education and New Learning Technologies. IATED, 2019. http://dx.doi.org/10.21125/edulearn.2019.1526.

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Skorev, Mikhail M., Tatiana O. Grafova, Irina R. Kirishchieva et Oksana A. Mishchenko. « The Use of Accounting Engineering Elements in Strategic Accounting ». Dans 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.

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Masdi, 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 et Norazillah Abdullah. « The role of disruptive technologies on accounting ». Dans 8TH BRUNEI INTERNATIONAL CONFERENCE ON ENGINEERING AND TECHNOLOGY 2021. AIP Publishing, 2023. http://dx.doi.org/10.1063/5.0110329.

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Atanasovski, Atanasko, et Todor Tocev. « DISRUPTIVE TECHNOLOGIES FOR ACCOUNTING OF THE FUTURE ». Dans 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.

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Disruptive technologies in accounting represent a new evolutionary phase of accounting impacted by emerging technologies that are part of industrial revolution 4.0. The relevance of emerging technologies, their potential and the opportunities they offer for the accounting profession attract both academia and professionals with accelerated research efforts. Academia and scientific researchers must research and provide an appropriate theoretical basis to help practitioners better adapt and increase their awareness and trust in technology. This paper provides early quantitative research data on publication trends related to most disruptive technologies in accounting such as big data, data analytics, cloud, artificial intelligence and blockchain. We identified these five emerging technologies through literature review and elaborated in detail how they can change and advance the accounting profession. The research was conducted using bibliometric analysis to examine the level of coverage of each of the technologies in the period from 2016 to 2020 by analyzing the published articles by the Big Four accounting firms, professional accounting associations and institutions and high-ranking academic journals. The purpose of the research was to identify a potential gap in research preferences related to selected technologies between academia and development professionals and experts in the field. The findings highlight that there are no significant discrepancies or different views of academia and practitioners. It is a positive result indicating that academia and scientific researchers exploit in the same direction as practitioners, thus providing support for adaptation and alignment to technology trends.

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Makurin, A. А. « CRYPTOCURRENCY AS AN OBJECT IN ACCOUNTING ». Dans 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.

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Brukhanskyi, Ruslan, et Iryna Spilnyk. « Cryptographic Objects in the Accounting System ». Dans 2019 9th International Conference on Advanced Computer Information Technologies (ACIT). IEEE, 2019. http://dx.doi.org/10.1109/acitt.2019.8780073.

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Patricia Silva, Ana, Graca Azevedo et Rui Pedro Marques. « Artificial Intelligence in Accounting : Literature Review ». Dans 2022 17th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2022. http://dx.doi.org/10.23919/cisti54924.2022.9820071.

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Ulrich, Patrick, et Mona Kratt. « Could digital technologies help improving management accounting in pandemic times ? » Dans Corporate governance : A search for emerging trends in the pandemic times. Virtus Interpress, 2021. http://dx.doi.org/10.22495/cgsetpt15.

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In the field of management accounting, there is an enormous backlog of demand from a scientific and practical point of view around the topic of implementing new technologies to increase efficiency and effectiveness. This applies not only, but especially to small and medium-sized enterprises (SMEs), which have fewer human and financial resources than large companies. This research-in-progress article discusses potentials and implementation obstacles of new technologies in management accounting on the basis of an empirical survey among German SMEs from the year 2020

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Medved, Ivana. « Possibilities of Digitalization and "Big Data" Technologies in Management Accounting ». Dans 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.

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Ramos Rivadeneira, Deixy Ximena, et Javier Alejandro Jimenez Toledo. « Skills in accounting training through Learning and Knowledge Technologies (TAC) ». Dans 2021 16th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2021. http://dx.doi.org/10.23919/cisti52073.2021.9476664.

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Rapports d'organisations sur le sujet "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), septembre 2016. http://dx.doi.org/10.2172/1329653.

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Miller, 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), janvier 2017. http://dx.doi.org/10.2172/1341846.

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Levina, T. A., et I. V. Sokratova. The distance learning course «Information technologies in accounting and reporting». OFERNIO, décembre 2018. http://dx.doi.org/10.12731/ofernio.2018.23534.

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Cipiti, 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), août 2016. http://dx.doi.org/10.2172/1296697.

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Browne, Michael. Material Protection, Accounting and Control Technologies Program Annual Accomplishments Report FY 20. Office of Scientific and Technical Information (OSTI), janvier 2021. http://dx.doi.org/10.2172/1756780.

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Cipiti, Ben, Mark Croce, David Meier, Candido Pereira, Jeff Sanders et 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), août 2017. http://dx.doi.org/10.2172/1466737.

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Conner, 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), février 2023. http://dx.doi.org/10.2172/1958988.

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Pyta, V., Bharti Gupta, Shaun Helman, Neale Kinnear et Nathan Stuttard. Update of INDG382 to include vehicle safety technologies. TRL, juillet 2020. http://dx.doi.org/10.58446/thco7462.

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Driving is one of the riskiest work tasks, accounting for around one third of fatal crashes in the UK. Organisations are expected to manage work-related road safety (WRRS) in the same way that they manage other health and safety risks. The Health and Safety Executive (HSE) and Department for Transport (DFT) issue joint guidance on this in INDG382 ‘Driving at work: managing work-related road safety’. HSE and DFT were seeking to update INDG382 to include reference to vehicle safety technologies that could enable employers to monitor safety related events or driver behaviours, to support learning and safety improvements. They commissioned TRL to - Conduct a literature review focused on evaluations of the impact of these technologies on work-related road safety (specifically, crash risk) Lead in-depth interviews with representatives of organisations who had implemented technology-based safety monitoring in their fleet and stakeholders and experts who provided further insights into factors affecting successful implementation. TRL found that telematics systems, drowsiness and distraction recognition systems, and collision warning systems have significant potential safety benefits, but rigorous published evaluation of safety-focused telematics in the fleet context is limited. There is good evidence for the safety benefits of intelligent speed assist in private and fleet vehicles. Successful implementation relies on procuring systems that match needs, managing the potential for data to overwhelm and embedding monitoring and driver feedback within good management systems and strong safety leadership. This report provides recommendations for updating guidance for organisations considering implementing vehicle safety monitoring technologies (telematics).

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Robayo Botiva, Diana María. Brief Current Context of the Types of Electronic Commerce in Colombia. Ediciones Universidad Cooperativa de Colombia, avril 2021. http://dx.doi.org/10.16925/gclc.17.

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In the current context, e-commerce has improved significantly as consumers have increased online shopping in different sectors of the economy. Therefore, the term “e-commerce” is becoming increasingly well-known and relevant for conducting business transactions. In addition, the current context of the COVID-19 pandemic has contributed to the extreme growth of e-commerce, and in the long term it will be a vital part of companies to achieve a greater competitive advantage as it offers benefits to the end consumer. However, it is important to note that there will be technological and non-technological limitations that will affect its growth. Nevertheless, the advance of information and communication technologies (ICTS) will tend to correct these limitations, consolidating the generalized increase of e-commerce worldwide. Consequently, it is pertinent that students of economics, administrative and accounting sciences, engineering, among others, expand their knowledge in e-commerce and thus be at the forefront of the different issues surrounding the digital transformation in companies and the digital economy.

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Rickels, Wilfried. Database and report on currently already existing or announced ocean NETs projects, including a world map of projects. OceanNets, août 2022. http://dx.doi.org/10.3289/oceannets_d1.8.

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Emissions trading systems (ETS) and markets usually do not allow for the inclusion of carbon dioxide removal (CDR) activities and if they do, removal activities are primarily restricted to afforestation. The New Zealand emission trading system (NZ ETS), for examples, integrates afforestation, and the California Low-Fuel Standard, the Quebec ETS and the Chinese ETS permit the restricted inclusion of afforestation offsets. Furthermore, the California Low-Carbon Fuel Standard System allows for the inclusion of removal via Direct Air Capture. In combination with the 45Q tax credit program, the largest incentives for CDR via Negative Emissions Technologies (NETs) are currently provided in the US. However, both do not yet allow for the inclusion of ocean-based carbon removal. Hence, we provide first a brief overview about the NZ ETS and its inclusion of afforestation, pointing out that the concept will likely not be applicable to ocean-based CDR with the potential exemption of blue carbon projects. Second, we discuss the 45Q tax credit program, the California Low-Fuel Standard System, and the California Compliance Offset Scheme. Third, we provide an overview about the company database related to ocean-based carbon removal. Fourth, we briefly look at the voluntary carbon market, providing some insights for carbon removal accounting.

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