Accounting digitalization in the quest for environmental sustainability

C Antonini - Current Opinion in Environmental Sustainability, 2024 - Elsevier
The paper presents the state of the art of accounting digitalization focused on sustainability
issues. The paper reviewed recent literature in this area and identified that the most …

Digitization of accounting: The premise of the paradigm shift of role of the professional accountant

DM Coman, CA Ionescu, A Duică, MD Coman… - Applied Sciences, 2022 - mdpi.com
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 …

Fintech accounting and Industry 4.0: future-proofing or threats to the accounting profession?

MT Fülöp, DI Topor, CA Ionescu… - Journal of Business …, 2022 - journals.vilniustech.lt
No dеvеloрmеnt in rеcеnt уеаrs hаs chаngеd comраniеs аnd othеr orgаnizаtions аs much
аs digitizаtion bеcаusе it аffеcts a wide vаriеty of аrеаs, including finаncе, accounting, and …

Customer due diligence in the fintech era: A bibliometric analysis

W Gaviyau, AB Sibindi - Risks, 2023 - mdpi.com
This study examined the current developments in customer due diligence (CDD) in the
financial technology (FinTech) era. The study of anti-money laundering (AML) and …

Using artificial intelligence to implement the UN sustainable development goals at higher education institutions

W Leal Filho, PCC Ribeiro, J Mazutti… - … Development & World …, 2024 - Taylor & Francis
Artificial intelligence (AI) can significantly contribute to the implementation of the United
Nations Sustainable Development Goals (SDGs) by offering innovative solutions and …

Ethical concerns associated with artificial intelligence in the accounting profession: a curse or a blessing?

MT Fülöp, DI Topor, CA Ionescu… - Journal of Business …, 2023 - journals.vilniustech.lt
Due to the progress of digitization and the associated use of artificial intelligence in the
economic and especially the accounting field, the cooperation between man and machine is …

Adapting accounting education to evolving business paradigm-an Indian perspective

A Nanjundaswamy, MS Divyashree, N Suraj… - Journal of Applied …, 2024 - emerald.com
Purpose This study examines the need for an accounting curriculum to evolve in response to
the changing business landscape. Specifically, this study aims to explore the relationship …

[HTML][HTML] Testing accountants' perceptions of the digitization of the profession and profiling the future professional

V Grosu, CG Cosmulese, M Socoliuc… - … Forecasting and Social …, 2023 - Elsevier
In the context of businesses shifting into the virtual environment, the increasing importance
of IT skills as a result of the acceleration of the digitalization of accounting on the one hand …

An empirical framework for assessment of the effects of digital technologies on sustainability accounting and reporting in the european union

AA Vărzaru - Electronics, 2022 - mdpi.com
Sustainability accounting and reporting is an emerging area of accounting that is receiving
increasing attention as a result of sustainability requirements. In this paper, we examine the …

Approach to the impact of digital technologies on sustainability reporting through structural equation modeling and artificial neural networks

A Mehedintu, G Soava - Electronics, 2023 - mdpi.com
The motivation for study derives from the requirements imposed by the European Union
Corporate Sustainability Reporting Directive, which increases the sustainability reporting …