Articles de revues : « Accounting technologies »

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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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Vasarhelyi, Miklos A. « Journal of Emerging Technologies in Accounting ». Journal of Emerging Technologies in Accounting 12, n^o 1 (1 décembre 2015) : 201–5. http://dx.doi.org/10.2308/1558-7940.12.1.201.

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Bebbington, Jan, Judy Brown et Bob Frame. « Accounting technologies and sustainability assessment models ». Ecological Economics 61, n^o 2-3 (mars 2007) : 224–36. http://dx.doi.org/10.1016/j.ecolecon.2006.10.021.

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Spivak, Serhii, Diana Panchyshyn, Mykhailo Skochylias et Kateryna Yaremchuk. « Digitalization of accounting processes ». Socio-Economic Problems and the State 25, n^o 2 (2021) : 113–19. http://dx.doi.org/10.33108/sepd2022.02.113.

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The article examines the features of the introduction and use of information technology and accounting systems. It is established that information technologies are the main trends in the development of accounting, its demand and further development in the direction of expanding professional competencies. It is determined that the use of digital technologies in accounting processes can bring the development of the accounting profession to a new level. In the context of accounting digitalization, the accountant is the best specialist who can give useful advice before making important management decisions. The prospects of using Ukrainian information systems for automation of accounting and management of economic security of enterprises in the conditions of digitalization are also determined. An analysis of the use of accounted modern Internet technologies, separately paid considerable attention to the use of cloud technology. The possibility and feasibility of their use in accounting. Due to the cloud accounting software, modern accountants can easily access previous credentials for quick and in-depth analysis facilitating speedy business decisions. Critical analysis of online resources that provide «virtual» accounts using cloud technologies. Formulated range of accounting problems whose solution is possible using the «cloud» and organization of workspaces. The advantages of the accounting system digitalization are defined. The most popular automated accounting systems are considered. It is established that in general, the accounting system under modern development conditions is forced to record possible changes in the economy and respond to them quickly, developing in collaboration with the main functions of the management system of market participants.

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Onyshchenko, Oksana, Kateryna Shevchuk, Yevheniia Shara, Nataliia Koval et Olena Demchuk. « Industry 4.0 and accounting : directions, challenges, opportunities ». Independent Journal of Management & ; Production 13, n^o 3 (1 mai 2022) : s161—s195. http://dx.doi.org/10.14807/ijmp.v13i3.1993.

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The purpose of the study was to reveal the directions, challenges and opportunities that arise in the accounting system in the conditions of Industry 4.0, when innovative solutions based on the capabilities of new digital technologies become the management of in-demand enterprises. The role of Industry 4.0 is shown, the features of modern Industry 4 technologies are revealed, the main technologies and production processes are demonstrated, interconnected using industrial protocols to create intelligent data. The rating of digital competitiveness and their readiness to implement Industry 4.0 technologies for 64 countries of the world is given and analyzed. These factors hinder the process of digitalization in countries with a low rating. The influence of Industry 4.0 on the accounting system is determined and the technologies affected by the fourth industrial revolution in terms of accounting (Big Data or Data Analytics, Cloud Computing, AI, Blockchain, Internet of Things (IoT), Robotic Process Automation) and changes waiting for the profession of accountant. The coordination of efforts of business, education and the state in the context of the development of Industry 4.0 technologies was noted.

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Rybicka, Karolina. « NEW TECHNOLOGIES – THE IMPACT ON CONTEMPORARY MANAGEMENT ACCOUNTING ». PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU, n^o 515 (2018) : 26–36. http://dx.doi.org/10.15611/pn.2018.515.02.

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Novak, Ana, Ivana Barišić et Katarina Žager. « Implications of Blockchain Application to Accounting Education and Accounting Practice ». European Conference on Innovation and Entrepreneurship 17, n^o 1 (7 septembre 2022) : 378–85. http://dx.doi.org/10.34190/ecie.17.1.832.

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Accounting is part of the information system of a company that generates the most important information for the decision-making process. This process should be supported by new technologies to respond to all business requirements. Disruptive technologies change the way of performing business transactions and their implementation in business practice was notably accelerated by the pandemic. In this context, Blockchain technology has been articulated as the future of the accounting profession and there is a growing body of research regarding the impact of the blockchain on accounting practice and the accountancy profession. Many advantages arise from blockchain technology's distinctiveness, but also many risks that need special attention. Consequently, evolving conditions require professional accountants around the world to master new skills related to emerging information technologies. Being accustomed to information technologies is one of the basic prerequisites for the quality service that professional accountants offer to clients. Accounting education, especially at universities, has an important role in forming competent professional accountants and enabling required skills that are an essential part of professional competence. Accounting education has a challenging role in this context to incorporate and transfer knowledge regarding new technologies. This paper aims to analyse the recent research to investigate the impact of blockchain technology on accounting practice. The paper also focuses on the analyses of means of the inclusion of blockchain technology into accounting education and curriculum, by conducting a literature review of relevant sources. Research findings enable further understanding of the implications of blockchain technology in the accounting context, both for accounting practice and accounting education. Results can serve accounting educators since this topic is not sufficiently explored and needs further analysis.

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Gileva, D. V. « Digitalisation in accounting ». Vestnik Universiteta, n^o 2 (2 avril 2022) : 108–13. http://dx.doi.org/10.26425/1816-4277-2022-2-108-113.

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The aim of the article is to identify the problems encountered in the digitalisation process in accounting, consider ways of implementing digital transformation, and proposals to improve the enterprise’s accounting apparatus quality and efficiency. In accordance with this aim, the following research objectives have been defined: to justify the need to introduce digitalisation in the accounting field, determine key digital technologies, identify the transformation problems and advantages. In the course of the study, ways to solve urgent problems have been proposed, such as planning for digital transformation and the qualified employees lack in this field. The scientific novelty of this article lies in the prerequisites for the digital technologies introduction into the enterprise accounting department. As the results of the study, the need to compile competencies in digital technologies and introduce digitalisation into accounting has been identified. The main conclusion of the article is the necessity to digitalise the accounting aspect in order to generate reliable data on a company’s financial position.

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Mezhyan, Sirunik Aramovna, et Eleonora Nikolaevna Tsoraeva. « APPLICATION OF GIS TECHNOLOGIES IN CADASTRAL ACCOUNTING ». Polythematic Online Scientific Journal of Kuban State Agrarian University, n^o 163 (2020) : 91–99. http://dx.doi.org/10.21515/1990-4665-163-008.

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Valentin, RADU, et RADU Mariana. « Globalizing Accounting When Using The Informational Technologies ». Annales Universitatis Apulensis Series Oeconomica 1, n^o 8 (1 juin 2006) : 151–54. http://dx.doi.org/10.29302/oeconomica.2006.8.1.28.

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O'Leary, Daniel E. « Journal of Emerging Technologies in Accounting (JETA) ». Journal of Emerging Technologies in Accounting 7, n^o 1 (1 janvier 2010) : 101–4. http://dx.doi.org/10.2308/1558-7940-7.1.101.

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Kogan, Alexander. « Journal of Emerging Technologies in Accounting (JETA) ». Journal of Emerging Technologies in Accounting 9, n^o 1 (1 décembre 2012) : 127–30. http://dx.doi.org/10.2308/1558-7940-9.1.127.

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

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Volot, O. І., et Т. А. Gogol. « INFORMATION TECHNOLOGIES IN ACCOUNTING AND MANAGEMENT COMPANIES : MODERNIZATION AND INTEGRATION SYSTEM ». SCIENTIFIC BULLETIN OF POLISSIA 2, n^o 2(10) (2017) : 66–69. http://dx.doi.org/10.25140/2410-9576-2017-2-2(10)-66-69.

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Koske, M. S., I. V. Voyutskaya et Y. G. Mishuchkova. « TRANSFORMATION OF THE ACCOUNTING PROFESSION : A REVIEW OF CURRENT TRENDS AND PROSPECTS ». Intellect. Innovations. Investments, n^o 5 (2022) : 37–46. http://dx.doi.org/10.25198/2077-7175-2022-5-37.

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The relevance of the study of the results of the impact of digitalization on such a mass economic profession as an accountant is due to the fact that existing information processing technologies are already calling into question the very need for human participation in the accounting process. The numerous opinions presented in the domestic and foreign scientific discourse on the prospects for the existence of the accounting profession are diverse. Some scientists predict its disappearance soon enough, others prove the absence of objective reasons to expect such a scenario. The purpose of the article is to compare different points of view on the problem of the existence of the accounting profession in the foreseeable future, based on a number of scientific publications devoted to the professional activities of accountants and their academic training in the context of the widespread introduction of digital technologies, to summarize existing approaches to forecasting the professional future of accountants and accounting education, to identify conceptual directions of its diversification. Materials and methods. The research is based on the study of foreign and domestic thematic literature and an attempt to further analyze the problem of the impact of digitalization on the accounting profession and accounting education. Results. The main trends in the modern accounting profession aimed at the interaction of an accountant with digital technologies are identified, conclusions are presented based on the results of domestic and foreign case studies that can be useful in developing key directions for the development of domestic accounting education, its modernization due to the increase in the intellectual component of the accountant’s work and the emergence of new types of accounting.

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Pankov, V. V., et V. L. Kozhukhov. « Intelligent technologies and the future of accountancy ». International Accounting 23, n^o 3 (16 mars 2020) : 286–96. http://dx.doi.org/10.24891/ia.23.3.286.

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Subject. Gaining momentum and influencing accounting processes, modern information technologies make people think that accountancy will soon cease to exist as a profession. Accountancy undergoes deep transformation processes as digital intellectual technologies develop and get integrated into accounting practices. Objectives. We review the general trend in the development of accounting in the nearest future as innovative methods of accounting spread and digital and communication technologies are integrated into business practices. Methods. The study is based on logic methods of research, systems analysis and synthesis. Results. The article investigates the main tendency of changes that happen in accountancy, which rests on three IT pillars, i.e. Big Data, data analysis and artificial intelligence. Each of them reshapes accounting approaches and methods. Summarizing the general intellectual trend, we conclude that it is erroneous to think that the accounting profession is fading away. It is necessary to more diligently analyze and evaluate the impact of modern intellectual systems on the future of accountancy. Conclusions and Relevance. We disclose global trends in the development of digital intellectual technologies in accounting to spotlight the common line in accountancy. The issue of accountancy as a disappearing profession should be reformulated to determine how professional competencies should be transformed to meet the new reality of the digital future.

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Onyshchenko, Oksana, Zaneta Simanaviciene et Nataliia Semenyshena. « Industry 4.0 and Accounting : a theoretical approach ». Public Policy and Accounting, n^o 2(6) (30 décembre 2022) : 32–39. http://dx.doi.org/10.26642/ppa-2022-2(6)-32-39.

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This research aims to provide a systematic analysis of the impact of industry-4 on the accounting system, by analyzing the existing literature, contemporary concepts, data and gaps for future research directions. This research uses information from existing literature collection of publishing databases from 2008 to 2022 were explored using the keywords “Industry 4.0” “accounting”, “accounting information” in their title and abstract to examine which publications to be included. Based on the search, a total of 90 journal articles were selected, and information was collected. The influence of Industry 4.0 on the accounting system is determined and the technologies affected by the fourth industrial revolution in terms of accounting (Big Data or Data Analytics, Cloud Computing, AI, Blockchain, Internet of Things (IoT), Robotic Process Automation) and changes waiting for the profession of accountant. The coordination of efforts of business, education and the state in the context of the development of Industry 4.0 technologies was noted.

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Olsen, David H., et Sharon L. Kimmell. « Towards Integrating Advanced Database Concepts Into Accounting ». Review of Business Information Systems (RBIS) 2, n^o 3 (1 juillet 1998) : 57–76. http://dx.doi.org/10.19030/rbis.v2i3.5468.

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

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Spilnyk, Iryna, Ruslan Brukhanskyi, Nataliia Struk, Olena Kolesnikova et Liudmyla Sokolenko. « Digital accounting : innovative technologies cause a new paradigm ». Independent Journal of Management & ; Production 13, n^o 3 (1 mai 2022) : s215—s224. http://dx.doi.org/10.14807/ijmp.v13i3.1991.

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

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Panasyuk, V., T. Burdeniuk et N. Muzhevych. « Peculiarities of digital accounting transformation ». Galic'kij ekonomičnij visnik 68, n^o 1 (2021) : 70–76. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.070.

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The peculiarities of the future accounting development in both theoretical and practical terms, which will logically automate most processes for all market participants are identified in this paper. The main trends in the accounting development, its demand and further development in the direction of professional competencies extension are information technology, intellectual analysis, communication skills and opportunities to promote business accounting services in social networks. It is determined that the content of the profession «accountant» should be qualitatively transformed, resulting in digital technologies strengthening for the medium term in accounting processes making it possible to take the profession to a new level. It is determined that in the context of accounting digitalization, the accountant is the best specialist who can give useful advice before making important management decisions. Due to the cloud accounting software, modern accountants can easily access previous credentials for quick and in-depth analysis facilitating speedy business decisions. It is investigated that the concepts of «accounting digitalization» and «digital accounting transformation» should to be somewhat distinguished, as the first term is a process associated with the change of certain elements related to accounting communication preceding the digital transformation of accounting as a system. At present, the accounting digitalization enables business owners and their accountants to perform functional tasks faster and more accurately, as well as to interpret and compile financial statements more effectively. Hence, business owners can focus on their strategic goals and solve complex tasks, such as ensuring effective cash flow management. The advantages of the accounting system digitalization are defined, the methods of accounting procedures using digital technologies are investigated in this paper. In general, the accounting system under modern development conditions is forced to record possible changes in the economy and respond to them quickly, developing in collaboration with the main functions of the management system of market participants.

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Litvinova, Irina. « Improving Accounting Of Internet Technologies Costs In Russia ». Moscow University Economics Bulletin, n^o 6-2018 (30 décembre 2018) : 117–32. http://dx.doi.org/10.38050/01300105201867.

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This article substantiates the selection of a new object in accounting – the cost of Internet technology. The author presents new methods for accounting the costs of Internet technologies and provides the interpretation of the concept of «virtual assets». The author considers it necessary to introduce separate accounts for accounting the costs of Internet technologies. We believe that this approach will allow to see the total amount of the costs of Internet technologies, which is important for purposes of planning, monitoring and analysis, as well as to resolve contentious issues arising in accounting the costs of Internet technologies, which will significantly facilitate the work of accountants. In the absence of theoretical developments in accounting the costs of Internet technologies we make the first attempts to classify the costs of Internet technologies. We propose grouping the costs according to the following criteria: their purpose; frequency of occurrence (one-time and ongoing); gains in the time period (current, deferred costs and capital). The author concludes with a recommended register for accounting the costs of Internet technologies.

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Muehlmann, Brigitte W., Victoria Chiu et Qi Liu. « Emerging Technologies Research in Accounting : JETA's First Decade ». Journal of Emerging Technologies in Accounting 12, n^o 1 (1 août 2015) : 17–50. http://dx.doi.org/10.2308/jeta-51245.

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ABSTRACT The Journal of Emerging Technologies in Accounting (JETA), an American Accounting Association journal, reached its ten-year milestone in 2013. This study provides a comprehensive bibliometric and comparative analysis of the 66 main research articles and citations of the contributions, which were published from 2004 to 2013. The analysis of the characteristics of the articles comprises the research methodologies and accounting areas as used in the Brigham Young University Accounting Research Rankings, novel classifications based on an expansion of the Brown and Vasarhelyi (1994) accounting research taxonomy, and the AACSB A7 data terms, artificial intelligence, contributing authors, and institutions. The citation analysis reports and compares scholarly and patent results. Some major differences between the citations in Google Scholar, Web of Science, and Scopus came to light.

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Petrova, Petya. « Accounting in Social Media ». Socio-Economic Analyses 13, n^o 2 (21 décembre 2022) : 240–48. http://dx.doi.org/10.54664/ygri6094.

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The World Wide Web and digital technologies have changed accounting and the way in which financial information is prepared, used, and disclosed. Digital transformation in accounting started with automation of accounting processes and activities, continued with implementation of new technologies (blockchain, clouds, big data, AI), and, in recent years, it has reached the next level: web socialization. Web socialization has different dimensions, and this article aims to reveal some aspects of socialization of accounting in the virtual space. On the basis of a content analysis of the nature of social media, the opportunities for interaction between accounting and social media are outlined.

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CRISTEA, Lavinia Mihaela. « Emerging IT Technologies for Accounting and Auditing Practice ». Audit Financiar 18, n^o 160 (29 octobre 2020) : 731–51. http://dx.doi.org/10.20869/auditf/2020/160/023.

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The IT impact can be noticed in all activity fields of this world, and the audit is no exception from the evolution of this technological trend. Motivation: Given that professionals are progressively pursuing experimentation in working with new technologies, the development of Artificial Intelligence (AI), Blockchain, RPA, Machine Learning through the Deep Learning subset is a particularly interesting case, on which the researcher argues for debate. The objective of the article is to present the latest episode of the new technologies impact that outline the auditor profession, the methods and tools used. The quantitative, applied and technical research method allows the analysis of the emerging technologies impact, completing a previous specialized paper of the same author. The results of this paper propose the integration of AI, Blockchain, RPA, Deep Learning and predictive analytics in financial audit missions. The projections resulted from discussions with auditing and IT specialists from Big Four companies show how the technologies presented in this paper could be applied on concrete cases, facilitating current tasks. Machine Learning and Deep Learning would allow a development for prescriptive analytics, revolutionizing the data analytics process. Both the analysis of the literature and the conducted interviews admit AI as a business solution that contributes to the data analytics in an intelligent way, providing a foundation for the development of RPA.

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Abad-Segura, Emilio, et Mariana-Daniela González-Zamar. « Research Analysis on Emerging Technologies in Corporate Accounting ». Mathematics 8, n^o 9 (15 septembre 2020) : 1589. http://dx.doi.org/10.3390/math8091589.

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The technological transformation has directly affected the functional areas of companies. This circumstance has been a challenge for corporate accounting, since the emerging technology allows handling a large volume of data, and providing valuable information for operational management, managerial control, and strategic planning. The aim of this study is to analyze current and future lines of research globally, during the period 1961–2019, on emerging technologies in corporate accounting. For this, bibliometric techniques were applied to 1126 articles on this subject to obtain findings on scientific production and the main subject areas. Scientific production has increased annually, so that in the last decade de 60.66% of all articles have been published. The main subject areas in which more articles were linked were business, management and accounting, social sciences, and economics, econometrics, and finance. Six lines of research have been identified that generate contributions on this topic. Furthermore, the analysis of the relevance of the keywords has detected the main future directions of research. The increasing worldwide trend of scientific production shows interest in developing aspects of this field of study. This study contributes to the academic, scientific, and professional discussion to improve decision-making based on the available information.

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Rodrigues, Ana Luísa. « Integrating Digital Technologies in Accounting Preservice Teacher Education ». International Journal of Technology and Human Interaction 18, n^o 1 (janvier 2022) : 1–19. http://dx.doi.org/10.4018/ijthi.293200.

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The importance of developing technological skills at the undergraduate level to form better professionals is no longer questionable, assuming a particular role in subjects as accounting education. However, it appears that technologies are still weakly used in education and training. This article intends to analyse i) how students' technological skills development can be promoted, ii) in what way the integration of digital technologies in the curriculum is managed, and iii) what influence teaching, assessment and learning methods have, in the development of generic skills, especially technological skills. Presents a case study in the master's degree in Economics and Accounting Teaching, that forms teachers to vocational secondary education in this area. A qualitative approach was used with the support of participant observation and a questionnaire to finalist students. The case study is based on the active teacher training model that promotes technological skills using teaching and assessment methods for active learning.

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Christensen, Mark, et Peter Skærbæk. « Consultancy outputs and the purification of accounting technologies ». Accounting, Organizations and Society 35, n^o 5 (juillet 2010) : 524–45. http://dx.doi.org/10.1016/j.aos.2009.12.001.

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M. Sabry Nokhal, Ayman, et Noor Azizi Ismail. « Mis-alignment between IT knowledge/skills importance and IT knowledge/skills integration level into the accounting curriculum in Egypt ». Journal of Financial Reporting and Accounting 12, n^o 1 (1 juillet 2014) : 45–61. http://dx.doi.org/10.1108/jfra-03-2012-0008.

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Purpose – This paper aims to investigate the alignment between the information technology (IT) knowledge/skills importance or required by the business environment and the IT knowledge/skills integration level in the accounting curriculum in the specific context of Egyptian universities. Design/methodology/approach – Data were collected from a survey of 249 accountant lecturers by emails. Findings – The results indicate that the most important technologies are generalized audit software, embedded audit modules/real-time modules, small business accounting software, computer-aided systems engineering tools, test data and tax return preparation software, and the most technologies integrated in the accounting curriculum in Egypt are wording processing, electronic spreadsheets and electronic presentations. These results mean there is a gap between what is required and what is integrated in the accounting curriculum. Originality/value – This study is the first attempt to investigate the alignment between the IT required and integrated in the accounting curriculum, especially in Egypt.

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Shui, Jiang. « Thoughts on the Development of Accounting under the Background of Informationization ». E3S Web of Conferences 235 (2021) : 03089. http://dx.doi.org/10.1051/e3sconf/202123503089.

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In the present era, information technology continues to develop in-depth. Some new technologies, such as Big Data and cloud computing are emerging, constantly changing our lives. In this context, information technology has gradually penetrated the accounting field, profoundly changing the accounting industry’s development process, and has brought huge challenges to accountants. This paper addresses the challenges that information technology brings to the accounting industry and gives corresponding countermeasures to promote accounting’s better development.

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Jiang, Shui. « Thoughts on the Development of Accounting under the Background of Informationization ». E3S Web of Conferences 218 (2020) : 01016. http://dx.doi.org/10.1051/e3sconf/202021801016.

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In the present era, information technology continues to develop in-depth. Some new technologies , such as Big Data and cloud computing are emerging, constantly changing our lives. In this context, information technology has gradually penetrated the accounting field, profoundly changing the accounting industry’s development process, and has brought huge challenges to accountants. This paper addresses the challenges that information technology brings to the accounting industry and gives corresponding countermeasures to promote accounting’s better development.

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Al-Htaybat, Khaldoon, Khaled Hutaibat et Larissa von Alberti-Alhtaybat. « Global brain-reflective accounting practices ». Journal of Intellectual Capital 20, n^o 6 (28 novembre 2019) : 733–62. http://dx.doi.org/10.1108/jic-01-2019-0016.

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Purpose The purpose of this paper is to explore the intersection of accounting practices and new technologies in the age of agility as a form of intellectual capital, through sharing the conceptualization and real implications of accounting and accountability ideas in exploring and deploying new technologies, such as big data analytics, blockchain and augmented accounting practices and expounding how they constitute new forms of intellectual capital to support value creation and realise Sustainable Development Goals (SDGs). Design/methodology/approach The adopted methodology is cyber-ethnography, which investigates online practices through observation and discourse analysis, reflecting on new business models and practices, and how accounting relates to these developments. The global brain sets the conceptual context, which reflects the distributed network intelligence that is created through the internet. Findings The main findings focus on various developments of accounting practice that reflect, utilise or support digital companies and new technologies, including augmentation, big data analytics and blockchain technology, as new forms of intellectual capital, that is knowledge and skills within organisations, that have the potential to support value creation and realise SDGs. These relate to and originate from the global brain, which constitutes the umbrella of tech-related intellectual capital. Originality/value This paper determines new developments in accounting practices in relation to new technologies, due to the continuous expansion and influence of the intelligence of the collective network, the global brain, as forms of intellectual capital, contributing to value creation, sustainable development and the realisation of SDGs.

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Chkhutiashvili, L. V. « Accounting for digital innovations in healthcare ». Buhuchet v zdravoohranenii (Accounting in Healthcare), n^o 10 (1 octobre 2021) : 40–46. http://dx.doi.org/10.33920/med-17-2110-05.

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The article analyzes digital innovations and their reflection in accounting for healthcare institutions. The healthcare system should be modern, digitalized, and focused on a specific person. The use of digital technologies remains at a low level, and there are significant regional differences in the level of implementation of digital health technologies, which is a big problem. Special attention should be paid to the development of state policies that would ensure the development of advanced technologies in healthcare, in order to bring Russia among the leading countries in the digital economy in order to improve the quality of life and expand the opportunities for self-realization of each person, increase the well-being of the entire population, and therefore the quality of healthcare.

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Lehman, Cheryl, Marcia Annisette et Gloria Agyemang. « Immigration and neoliberalism : three cases and counter accounts ». Accounting, Auditing & ; Accountability Journal 29, n^o 1 (18 janvier 2016) : 43–79. http://dx.doi.org/10.1108/aaaj-09-2013-1470.

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Purpose – This paper advocates for critical accounting’s contribution to immigration deliberations as part of its agenda for advancing social justice. The purpose of this paper is to illustrate accounting as implicated in immigration policies of three advanced economies. Design/methodology/approach – The authors suggest that neoliberal immigration policies are operationalized through the responsibilization of individuals, corporations and universities. By examining three immigration policies from the USA, Canada and the UK, the paper clarifies how accounting technologies facilitate responsibilization techniques, making immigration governable. Additionally, by employing immigrant narratives as counter accounts, the impacts of immigrant lived experiences can be witnessed. Findings – Accounting upholds neoliberal principles of life by expanding market mentalities and governance, through technologies of measurement, reports, audits and surveillance. A neoliberal strategy of responsibilization contributes to divesting authority for immigration policy in an attempt to erase the social and moral agency of immigrants, with accounting integral to this process. However the social cannot be eradicated as the work illustrates in the narratives and counter accounts that immigrants create. Research limitations/implications – The work reveals the illusion of accounting as neutral. As no single story captures the nuances and complexities of immigration practices, further exploration is encouraged. Originality/value – The work is a unique contribution to the underdeveloped study of immigration in critical accounting. By unmasking accounting’s role and revealing techniques underpinning immigration discourses, enhanced ways of researching immigration are possible.

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Coyne, Joshua G., Emily M. Coyne et Kenton B. Walker. « A Model to Update Accounting Curricula for Emerging Technologies ». Journal of Emerging Technologies in Accounting 13, n^o 1 (1 janvier 2016) : 161–69. http://dx.doi.org/10.2308/jeta-51396.

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ABSTRACT The prevailing model for accounting information systems (AIS) courses is decades old and needs to be modernized for cutting-edge technologies and demands for information services. New graduates in accounting require new perspectives and training to enter what is becoming an important subdiscipline in accounting that prepares accountants to serve effectively as data analysts, IT auditors, and participants in systems development. One hurdle preventing the adoption of these roles is a disconnect between AIS education and AIS practice. This article identifies relevant professional competencies and proposes some corresponding actions by the academy to combine accounting, management information systems, and computer technology. JEL Classifications: M4; L8.

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MIHAILA, Svetlana, Galina BĂDICU et Violeta CODREAN. « Evolving Aspects Regarding the Accounting Profession in the Context of Digitalization : An Imperative of the 21st Century ». Economica, n^o 4(122) (janvier 2023) : 44–61. http://dx.doi.org/10.53486/econ.2022.122.044.

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Currently, information technologies are a component part of almost every entity, structures that cannot keep up with new technologies are subject to the risk of disappearing over time. Through an exploratory approach, this research provides for the review of specialized literature regarding the image and evolution of the accounting profession, particularizing the study in the direction of the digitization of the profession, the skills and attributes of a professional accountant in the 21st century, the bibliometric analysis allowing the highlighting of the main aspects regarding productivity annual scientific in this direction. Since the accounting professional has the obligation to correspond to changes and accept the challenges of the profession, the research presents a questionnaire-based analysis of the perception of accounting students and graduates on the future prospects of the profession, based on the pillars of research – the image of the accounting profession in society and the impact of digitization on it: benefits and impediments.

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Vărzaru, Anca Antoaneta. « Assessing Digital Transformation of Cost Accounting Tools in Healthcare ». International Journal of Environmental Research and Public Health 19, n^o 23 (23 novembre 2022) : 15572. http://dx.doi.org/10.3390/ijerph192315572.

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The expansion of digital technologies has significantly changed most economic activities and professions. Digital technologies penetrated managerial accounting and have a vast potential to transform this profession. Implementing emerging digital technologies, such as artificial intelligence, blockchain, the Internet of Things, big data, and cloud computing, can trigger a crucial leap forward, leading to a paradigm-shifting in healthcare organizations’ accounting management. The paper’s main objective is to investigate the perception of Romanian accountants on implementing digital technologies in healthcare organizations’ accounting management. The paper implies a study based on a questionnaire among Romanian accountants who use various digital technologies implemented in traditional and innovative cost accounting tools. Based on structural equation modeling, the results emphasize the prevalence of innovative tools over traditional cost accounting tools improved through digital transformation, digital technologies assuming the most complex and time-consuming tasks. Moreover, the influence of cost accounting tools improved through digital transformation on healthcare organizations’ performance is much more robust in the case of innovative tools than in the case of traditional cost accounting tools. The proposed model provides managers in healthcare organizations with information on the most effective methods in the context of digital transformation.

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Qasim, Amer, et Faten F. Kharbat. « Blockchain Technology, Business Data Analytics, and Artificial Intelligence : Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum ». Journal of Emerging Technologies in Accounting 17, n^o 1 (1 octobre 2019) : 107–17. http://dx.doi.org/10.2308/jeta-52649.

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ABSTRACT Recently, accounting academics have reported increased attention in the accounting profession toward the employment of various technologies. These studies only highlight the exploitation of these technologies in the profession and areas for future research, while missing the need for modernizing the accounting curriculum to meet the industry's technological needs. This paper follows an integrated model for curriculum redesign to reflect blockchain technology, business data analytics, and artificial intelligence employment in the accounting profession. By building on the main four educational curricula designs components, we propose ways to incorporate these technologies into the accounting curriculum. Current industry implementation of new technologies should be considered by academia when designing accounting curriculum to prepare graduates for the market and to ensure their employability. This paper calls for radical changes in the accounting curriculum to reach a balance between existing accounting knowledge and information technology skills relevant to the profession. JEL Classifications: M4; I23; O33.

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Florin, RADU. « Approaching Accounting In The Context Of New Informational Technologies ». Annales Universitatis Apulensis Series Oeconomica 1, n^o 8 (1 juin 2006) : 145–50. http://dx.doi.org/10.29302/oeconomica.2006.8.1.27.

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Brown, Judy. « Democracy, sustainability and dialogic accounting technologies : Taking pluralism seriously ». Critical Perspectives on Accounting 20, n^o 3 (avril 2009) : 313–42. http://dx.doi.org/10.1016/j.cpa.2008.08.002.

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Baev, A. A., V. S. Levina, A. V. Reut, A. A. Svidler, I. A. Kharitonov et V. V. Grigor’ev. « Blockchain Technology in Accounting and Auditing ». Accounting. Analysis. Auditing 7, n^o 1 (5 mars 2020) : 69–79. http://dx.doi.org/10.26794/2408-9303-2020-7-1-69-79.

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

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Bocean, Claudiu George, et Anca Antoaneta Vărzaru. « A Two-Stage SEM–Artificial Neural Network Analysis of Integrating Ethical and Quality Requirements in Accounting Digital Technologies ». Systems 10, n^o 4 (12 août 2022) : 121. http://dx.doi.org/10.3390/systems10040121.

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Digital technologies affect all areas and activities of society. Accounting is no exception to this trend, as organizational information system accounting increasingly integrates digital technologies. The paper aims to study the integration of ethical requirements with the quality requirements in implementing digital technologies based on artificial intelligence, blockchain, the internet of things, and cloud computing in financial and managerial accounting. This empirical study of 396 accountants from Romanian organizations involves investigating the influence of ethical and quality requirements of digital technologies on the perception of users’ satisfaction in financial and managerial accounting. Empirical research encompasses a quantitative approach using structural equation modeling and artificial neural network analysis in a two-stage procedure. Some of the existing ethical issues can be addressed by implementing new digital technologies but implementing these emerging technologies can generate other ethical and quality issues that accounting and IT professionals must address in a combined effort. The research results show that the ethical requirements that influence the perception of financial and managerial accounting are security and trust. Among the quality requirements, the most critical influence in the perception of accountants is reliability.

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