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ADVANTAGES AND DISADVANTAGES OF FUNCTIONS OF FINANCIAL AND ACCOUNTING SYSTEMS USED IN ACCOUNTANCY [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
The need of collecting information about business units grows together with economic progress. Accounting is the source of this data without which no company would be able to conduct business activity.
Wioletta Świeboda
doaj   +16 more sources

Accounting System and Financial Performance Measurements [PDF]

open access: diamondEuropean Financial and Accounting Journal, 2011
The paper concerns measuring and reporting of financial performance of an enterprise. Currently increasing emphasis is placed on performance measurement and management. Within performance measurement and management in general the role of financial performance is becoming increasingly important.
Zbyněk Halíř
openalex   +4 more sources

The influence of a different accounting system on informative value of selected financial ratios

open access: goldTechnological and Economic Development of Economy, 2012
In recent global world the importance of financial markets is growing as well as the amount of capital distributed through these markets. To enable optimal efficiency of these markets the best investment opportunities has to be chosen. An alternative how
Olga Malíková, Zdeněk Brabec
doaj   +3 more sources

Design Expert System for Auditing Financial Accounts

open access: bronzeTechnium Business and Management, 2022
  This paper presents an account audition system based on (Expert System), an artificial intelligence technique. This paper presents an account audition system based on (Expert System), an artificial intelligence technique.               Since the limited studies dealt with using artificial intelligence in a general and expert system in auditing ...
Abdul Rahman Khalid Al-Bakoaa   +1 more
openalex   +3 more sources

FINANCIAL INVESTMENTS IN THE ACCOUNTING SYSTEM

open access: diamondEconomic Analysis, 2020
Actual aspects of solving the scientific problem of improving the assessment and accounting of financial investments according to national and international standards are considered. The concept of defining financial investments is clarified, and the need to divide them by the term of maintenance (current, long-term), from the point of view of ...
Marian Тripak, О. С. Лаврук
openalex   +3 more sources

New Valences for the Financial-Accounting System [PDF]

open access: yesAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2009
A new approach to a company’s information systems is needed, if wetake into consideration the globalization process of the economy, the intensifiedcompetition, the impose of new qualitative demands or the adjustment to newaccounting standards. The former
Adrian LUPAŞC   +2 more
doaj   +1 more source

THE IMPACT OF ARTIFICIAL INTELLIGENCE (AI) ON GUEST SATISFACTION IN HOTEL MANAGEMENT: AN EMPIRICAL STUDY OF LUXURY HOTELS [PDF]

open access: yesGeo Journal of Tourism and Geosites, 2023
This study examines the impact of artificial intelligence (AI) (Personalized Guest Experience, Chatbots and Virtual Assistants, Revenue Management, Operational Efficiency, Fraud Detection and Security, Predictive Maintenance) on guest satisfaction in ...
Hadeel Sa’ad AL-HYARI   +2 more
doaj   +1 more source

Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis)

open access: yesCogent Business & Management, 2022
This study examined the impact of financial ratios, represented by liquidity, retained earnings ratio, profitability ratio, debt ratio, and total assets turnover, on earnin gs quality.
Mohammad Ahmad Alqam   +3 more
doaj   +1 more source

The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan

open access: yesCogent Business & Management, 2022
The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking industry and how it affects the use of the conditional accounting conservatism concept.
Laith Akram Al-Qudah   +4 more
doaj   +1 more source

The influence of artificial intelligence on the AISs efficiency: Moderating effect of the cyber security

open access: yesCogent Social Sciences, 2023
The study designed to identify the influence of artificial intelligence on the efficiency of Accounting Information Systems (AIS) in the Jordanian industial companies, where the descriptive analytical approach was used.
Mohammad Motasem Alrfai   +5 more
doaj   +1 more source

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