Results 11 to 20 of about 6,285,025 (331)

The rescaling of the professions: towards a transnational sociology of the professions [PDF]

open access: yes, 2012
Globalization has significant implications for the professions, with the societies and the regulators around them changing and the realities of professional work in large organizations taking on increasingly transnational dimensions. However, while there
Muzio, Daniel, Faulconbridge, James
core   +4 more sources

Assessing Artificial Intelligence Technology Acceptance in Managerial Accounting

open access: yesElectronics, 2022
The increasing expansion of digital technologies has significantly changed most economic activities and professions. As a result of the scientific and technological revolution 4.0, organizational structures and business models have changed, and new ones ...
A. Vărzaru
semanticscholar   +1 more source

Digitalization of the Accounting Profession: An Assessment of Digital Competencies in a Malaysian Comprehensive University

open access: yesAsian Journal of University Education, 2023
: Most professions will change or disappear altogether as a result of digitalization. While some professions will disappear completely, others will continue to grow, and it is also possible that additional professions will emerge in the future that we do
Azuraidah Taib   +5 more
semanticscholar   +1 more source

Determinants of voluntary accounting policy choices by Australian life insurers [PDF]

open access: yes, 1997
This paper empirically examines various incentives facing managers of Australian life insurers to voluntarily use actuarial-based income smoothing techniques (AIS). AIS were subsequently incorporated into jointly-developed Australian and New Zealand life
Klumpes, P J M
core   +4 more sources

History of Accounting Expertise – At the Profession’s Centenary

open access: yesCECCAR Business Review, 2022
The accounting expertise represents one of the core missions of the accounting expert, its scope of achievement focusing on the economic and financial activity of an entity.
Anca Alexandra PANTAZI   +1 more
doaj   +1 more source

Digital Transformation in Accounting and Auditing: Insights from The ChatGPT Example

open access: yesIğdır Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2023
This research delves into the evolving role of the accounting and auditing professions in the digital age, with a focus on the implications of ChatGPT, a sophisticated artificial intelligence tool developed by OpenAI.
Yusuf Kurt
doaj   +1 more source

Big Data Analytics for Business Intelligence in Accounting and Audit

open access: yesOpen Journal of Social Sciences, 2021
Big data analytics represents a promising area for the accounting and audit professions. We examine how machine learning applications, data analytics and data visualization software are changing the way auditors and accountants work with their ...
Mui Kim Chu, Kevin Ow Yong
semanticscholar   +1 more source

IMPACT OF ARTIFICIAL INTELLIGENCE TECHNOLOGY ON ACCOUNTING PROFESSION

open access: yesBerkala Akuntansi dan Keuangan Indonesia, 2022
The development of Artificial Intelligence technology has changed theaccounting profession. This paper provides a comprehensive overviewof the latest developments in Artificial Intelligence, Big Data, MachineLearning used in business practices in the ...
Burhanuddin Alghafiqi, Enjat Munajat
semanticscholar   +1 more source

Modern Accounting Specialist in New Economic Reality: Cases of Lithuania and Latvia

open access: yesAdministrative Sciences, 2022
Rapid changes in the economic environment, the development of new technologies, and global crises have an impact on and produce new requirements for many professions, including accounting specialists.
Rasa Subačienė   +3 more
doaj   +1 more source

Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States [PDF]

open access: yes, 2022
The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ).
Fang, Yiwei   +3 more
core   +1 more source

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