Results 11 to 20 of about 244,412 (381)
Jurnal Riset Akuntansi dan Keuangan, 2019 . This research is driven by various phenomena, the dynamics of the rapidly growing accounting profession, and the professionalism of an accountant in a particular state accountant register in the ASEAN Economic Community by 2015.
Supanji Setyawan, Chaidir iswanaji
doaj +2 more sources
Analytical Composition of Differential Privacy via the Edgeworth Accountant [PDF]
arXiv.org, 2022 Many modern machine learning algorithms are composed of simple private algorithms; thus, an increasingly important problem is to efficiently compute the overall privacy loss under composition.
Hua Wang +4 more
semanticscholar +1 more source
The Saddle-Point Accountant for Differential Privacy [PDF]
arXiv.org, 2022 We introduce a new differential privacy (DP) accountant called the saddle-point accountant (SPA). SPA approximates privacy guarantees for the composition of DP mechanisms in an accurate and fast manner. Our approach is inspired by the saddle-point method
Wael Alghamdi +6 more
semanticscholar +1 more source
Digitization of Accounting: The Premise of the Paradigm Shift of Role of the Professional Accountant
Applied Sciences, 2022 The current pandemic crisis has led to a paradigm shift in the economy. Expressions such as digital transformation and digitalization of business are common in the communication channels of economic entities, which want to benefit from the advantages of ...
D. Coman +6 more
semanticscholar +1 more source
Factors Influencing the Intention to Obtain Accountant Certifications
The Indonesian Journal of Accounting Research, 2018 : Professional accountant certification has many benefits for individual accountants as well as for the accounting profession in term of upscaling and increasing competitiveness.
Ayu Chairina Laksmi, Indah Suciati
openalex +3 more sources
Frontiers in Psychology, 2022 This study investigates the influence of self-determination motivations on accountant employees’ psychological wellbeing with the mediating role of positive affectivity and the moderating role of psychological safety. Multivariate analysis and structural
Philip Lin +3 more
semanticscholar +1 more source
Subsampled Rényi Differential Privacy and Analytical Moments Accountant [PDF]
International Conference on Artificial Intelligence and Statistics, 2018 We study the problem of subsampling in differential privacy (DP), a question that is the centerpiece behind many successful differentially private machine learning algorithms. Specifically, we provide a tight upper bound on the Renyi Differential Privacy
Yu-Xiang Wang +2 more
semanticscholar +1 more source
Sustainability, 2021 The objective of this study was to gain more insight into the value of business planning for starters and to better understand the role of the external accountant in the planning stage.
Stefanie De Bruyckere, P. Everaert
semanticscholar +1 more source
Digital technology and changing roles: a management accountant’s dream or nightmare?
Journal of Management Control, 2020 Recent developments in digital technology have revitalized interest in the relationship between technology and management accounting. Yet, few empirical in-depth studies have assessed how digital technologies influence the roles of management accountants.
R. Andreassen
semanticscholar +1 more source
Information technology and the accountant today: What has really changed?
Journal of Accounting and Taxation, 2020 One of the major advancements in information technology (IT) is the use of IT tools to perform accounting functions and processes. In this paper, we provide discussions on how IT has affected the accountancy profession.
Friday Imene +1 more
semanticscholar +1 more source