Digital Accounting
232696112
Digital accounting platform
The article is devoted to the accounting processes organization study in digital economy. The multifunctional qualimetry use in digital economy will lead to a fundamental change in the management and decisionmaking organization in all major areas. The authors described digital regulation and decision making in conditions of risk and uncertainty in a multi level aspect. A complex of digital mechanisms and platform solutions is proposed. It allows organizing the digital accounting systems based on the platform solutions. The "Digital Information Accounting Platform" pattern, based on an engineering chart of accounts, has been developed.
Galina Krokhicheva Iulia Mezentseva Eduard Arkhipov Elena M Evstafieva
219809596
Digital Accounting and the Human Factor: Theory and Practice
Article history: Received 04 April 2019 Revised 10 June 2019 and 08 January 2020 Accepted 11 May 2020 Published 27 May 2020 This paper gives an overview of the current and future technologies impacting accounting and auditing fields. The aim is to present the technological disruptions shaping these fields and also look at how they might influence future jobs and required skills. Starting with a historical background check on how Industry 4.0 emerged, we survey four main areas of the topic: 1) current developments supported with real life cases, 2) a literature review of on going research, 3) possible future job descriptions, and 4) required skills and how to acquire them.
Shawnie Kruskopf Charlotta Lobbas Hanna Meinander Kira Soderling Minna Martikainen Othmar Lehner
231674976
The role of the Cassa Per Il Mezzogiorno in the Italian economy during the second half of the 1900s. New digital accounting sources and research prospects
The history of the Cassa per il Mezzogiorno and its role to counter the regional inequality in Italy during the second hal of 1900s has been the subject of numerous studies and in depth studies. From a purely quantitative point of view, the overall analysis of the financial statements highlighted how the Cassa managed to allocate between 1950 and 1986 over EUR 104,180 million (at constant 2011 prices) The results of this important financial mass were variable and different were the tools and models of interpretation adopted by historiography. Particularly important is the question of territorial analysis of interventions and their regional and provincial distribution. The aim of the essay is to present a model of study of the role and strategies of the case of the Cassa per il Mezzogiorno between 1950 and 1992 on a territorial level based on the use of a new series of quantitative character developed through the reorganization of the Cassa electronic accounting sources recently deposited at the Central State Archive of Italy. The research thus makes it possible to deepen some aspects of the Cassa activity, its account management and to make a comparison with the main evidences demonstrated by the historiography on the intervention strategies adopted by it.
Stefano Palermo
216422984
Digital Accounting for Small to Medium Enterprises Using Mobile Applications
Small and medium entrepreneurs need mobile accounting applications that can be used to create financial reports to review the financial condition of their businesses. Existing accounting applications are now widely used by small and medium entrepreneurs. In this study, the effectiveness of mobile accounting applications was analyzed. Effective mobile applications should be easy for small and medium entrepreneurs to use for creating financial reports in accordance with accounting standards, and the financial statements generated must be easy for business owners to use.
Andhita Yukihana Rahmayanti Devie Rahmawati
212885223
Digital data and management accounting: why we need to rethink research methods
Digitalisation is having profound effects on how enterprises function. Its impact on accounting research is growing as the rise of the internet, mobile technologies and digital economy tools generate depth, breadth and variety of data that far exceed what researchers have had access to in the past. But whilst social scientists interested in organisational issues are starting to question conventional methodological approaches to the study of contexts where digital data forms are drawn upon, little such concern has been voiced in the management accounting literature. This paper seeks to explore the continued applicability of conventional methodological thinking when carrying out investigations within digital data environments to inform management accounting studies. It considers why digitalisation impacts methodological precepts, identifies how descriptive and explanatory modes of questioning which management accountants have conventionally opted for need rethinking, discusses ways in which digital data characteristics alter what can be drawn from empirical studies, and points to the potential offered within digitalised settings for methodological advance. It concludes by highlighting the necessity, where digitalisation exists, to question modes of posing questions and to reconsider the applicability of methodological precepts deployed by management accounting researchers to date.
Alnoor Bhimani
225578782
Leveraging Digital Technology to Transform Accounting Function: Case Study of a SME
Digital transformation is taking hold of the processes and systems in accounting at a rapid pace and in a drastic way. With its emphasis on data and analysis, accounting entity is well suited to reap the benefits digital technologies have to offer. With the rapid infusion of digital technologies in accounting entity, the accounting literature has been calling for more empirical studies to examine the way accounting function leverages digital technology to enhance its analytical capabilities so as to obtain deeper business insights. This paper conducts an empirical study to examine the process of a SME's accounting function leveraging data analytics to enhance its financial analysis capability and revenue growth prediction in developing its future business strategy. In this study, we have used Lewin's (1951) change theory as our analytical perspective. We have drawn on Food Co's data analytics adoption experience by interviewing relevant internal stakeholders and reviewing secondary data extensively. Our analysis identified three stages of "unfreeze change refreeze" digital transformation process and several intervention actions that were instrumental in enacting the implementation of data analytics platform.
Gary S C Pan Benjamin Huan Zhou Lee
226567541
Accounting Curriculum in the Digital Era: Suggestions for Preparing Botswana's Tertiary Accounting Graduates
The research is financed by BA ISAGO University, P.Bag BR94, Gaborone, Botswana Abstract Some educational institutions' might not have developed curricula that are in line with digital technology for future accounting professionals (Islam, 2017) It is imperative that tertiary institutions in Botswana should prudently consider developing or incorporating new learning outcomes and competencies in accounting curricula against digital technological changes when preparing accounting graduates for the industry. Secondary and desktop research was engaged through intensive reports from large global and regional Professional Accounting Organisations (PAOs) such as ACCA, CIMA, BICA, SAICA, AAT and ICAEW which consulted with their various international stakeholders and the industry towards future accountants' skills and competencies. These are mostly government sponsored professional qualifications in Botswana except for ICAEW and SAICA which will balance as additional international and regional PAOs. More research was also sought from journals, publications, discussion and opinion papers as well as newspapers in order to collate the digital and technological competencies that are suggested. This paper therefore seeks to alert the Botswana educational curriculum developers to consider and incorporate new technologies that will prepare Botswana for dynamic, world class and competitive accounting graduates in tertiary institutions towards the changing accounting profession. The findings showed that the accounting profession's digital skills gap can be closed by incorporating cloud computing, big data, eXtensible Business Reporting (XBRL) artificial intelligence, machine learning and similar in Botswana accounting graduates' curriculum. Keywords: Accounting, change, curriculum, digital, education, graduate, technology, PAOs, profession DOI: 10.7176/RJFA/11 16 02 Publication date: August 31 st 2020
Collen Tichaona Mahambo
216341058
Digital economy and its role in accounting
The digital economy is one of the accelerating drivers for economic growth today. In this regard, the article discusses the concept of <Digital economy> the importance of accounting and its role in the digital economy; the need for further development of theoretical and methodological provisions of accounting, state projects that have been successfully implemented in the framework of the <Digital Kazakhstan> program regarding accounting; and the transformation of accounting activities in the digitalization of the economy. The main directions of accounting modernization in the digital economy and information society are considered. Digital literacy is the knowledge and ability of a person to use information and communication technologies in their daily and professional activities. changes to the accountant's function, adding artificial intelligence to accounting operations, Robots, or programs that process data.
Zhuldyz Kupenova Sariya Baimukhanova Gulnar Nurgalieva Gulnar Zhunisova Aigerim Nurmukhan
214195932
Hybrid Learning Design to Minimize Academic Stress of Digital NativesaEUR(tm) Generation in Accounting Course
The digital native s generation (DNG) tends to experience relatively high academic stress if the learning design does not pay attention to its characteristics and culture. This study aims to develop a prototype of a hybrid learning model to minimise such stress amongst prospective accounting teachers. This hybrid learning design combines face to face and online learning using the Design Based Research (DBR) method with stages of problem analysis when learning, and the development of solutions based on principles and theory. Questionnaires, interviews, FGDs and literature studies were used to collect data which were analysed using quantitative and qualitative descriptive analysis. The study found that the DNG experiences relatively high academic stress in the accounting context, so it is necessary to develop a prototype of a flipped classroom type hybrid learning model by considering its learning style and academic culture and based on the sociocultural revolution theory. This hybrid learning design remains to be tested in further research for its feasibility and effectiveness in minimising DNG academic stress
Binti Mucshini Siswandari Siswandari
216495387
On the Path to Innovation: Analysis of Accounting Companies> Innovation Capabilities in Digital Technologies
Purpose This article examines the innovation capability of accounting firms in the Brazilian market, in their use of digital technologies, based on technology development, operation, management, and transaction capabilities. Design/methodology/approach We carried out interviews with the main managers of the companies and collected institutional documents and external documents on the national and international context of accounting business innovation. Findings Accounting has begun on the traditional path towards digital innovation, demonstrating the quality and value that technology related solutions can generate when exploited in business and especially in processes. This increase in technology causes changes in accounting business models. Originality/value The paper contributes to the theoretical body of work on innovation and accounting, identifying that this area is on the way towards innovation by using new technologies in the creation of operations and transaction management. It is clear that the process of innovation and digital transformation already presents a real challenge to be managed.
Giovana Sordi Schiavi Fernanda da Silva Momo Antonio Carlos Gastaud Macada Ariel Behr