Social and Educational Innovations in Accounting and Finance in the Context of Digitization

Yıl 2023, Cilt: 32, 85 - 93, 30.11.2023

Izabella Krajnık Monika Foszto

https://doi.org/10.55549/epess.1412826

Öz

Digitization refers to the process of converting analog signals into digital signals, and its impact extends far beyond mere technological transformation. This phenomenon brings about substantial changes in various sectors, particularly in the realm of economics, where its influence becomes indispensable within a remarkably short span of time. Consequently, accounting departments have swiftly recognized the importance of embracing information technologies to improve their work processes and outcomes. As a result, they have been quick to implement these technologies, leveraging their potential to enhance efficiency and accuracy. In-depth research on this subject employs several methods to gain comprehensive insights. The first method is a literature review, which examines existing knowledge and scholarly works in the field. The historical method enables researchers to trace the evolution of digitization, providing valuable context for current developments. The comparison method evaluates the national and international impact of digitization, facilitating a broader understanding of its implications. Such knowledge not only contributes to academic advancement but also informs practical decision-making processes for organizations embracing the digital revolution.

Anahtar Kelimeler

Digitalization, Accounting, Finance, Computer technology

Kaynakça

• Al-Htayba,t K., & von Alberti-Alhtaybat, L. (2017). Big data and corporate reporting: impacts and paradoxes. Accounting, Auditing & Accountability Journal, 30(4), 850-873.
• Belfo F., Trigo A., & Estébanez R. P. (2015). Impact of ICT ınnovative momentum on realtime accounting. Business Systems Research Journal, 6(2), 1-17.
• Bui, B., & Byrne, S. (2019). Ethical considerations for artificial intelligence in accounting. Journal of Information Systems, 33(2), 1-20.