scholarly journals Administrative accounting consulting: a new way of running a company through technology

Author(s):  
Ramiro Rodrigues Sumar

Objective: To describe the impact from the obstacles and potentialities that technology has brought to accounting consulting. Question: How can administrative accounting consulting help a company using technologies? Methods: The study is a bibliographic review. A search was conducted with the descriptors: technology; innovation; accounting; accounting on Spell’s data platform (Scientific Periodicals Electronic Library) in June 2021. The search resulted in 10 articles. Results: the results brought as obstacles: The increasing technological advance, adapt to the use of these new technologies, Centrality of the role of the accountant in traditional models, Lack of software knowledge,Lack of specialized workforce, malfunction of the connection, Skilled labor. And as potentialities: Use of different digital technologies, Agility and time gain, Convenience, inseparable relationship between technology and consultative accounting promoting agile and quality support to its various users, Customer satisfaction, Speed and flexibility and Cost reduction. Conclusions: It is understood that Information Technologies positively influence the exercise of consultative accounting, although in addition to the advantages has its disadvantages. It is worth mentioning that the technologies enable the control of accounting information for the entry and exit of materials and inputs, as well as their origin and final destination, avoiding unnecessary losses, including deviations, agility, flexibility and security.

2020 ◽  
Author(s):  
Zoran Minovski ◽  
Bojan Malchev ◽  
Todor Tocev

The purpose of this paper is to identify the impact and benefits of the latest information technologies on Accounting Information Systems (AIS). Taking into account the numerous papers related to new technologies and their application in the accounting profession within Industry 4.0, and conducted survey about perception of practitioners in Republic of North Macedonia, this paper summarizes the characteristics and key benefits of some of the new technologies for the functioning of AIS in the digital age. First of all, the evolution of AIS is elaborated, based on theoretical and empirical analysis of the accounting process from the appearance of the first AIS up to nowadays’ services and techniques available for supporting the accounting function. The first technology to be elaborated is Big Data and its potential to change the business landscape, especially in the field of automating operation processes, customer engagements, and predictive decision-making process. Secondly, the Blockchain Technology as an example of Distributed Ledger Technology (DLT), which adoption brings new possibilities in eliminating or redefining the role of entities external to the company. Cloud Computing i.e. Cloud Accounting is the third technology which is elaborated in this paper through the services it offers on the cloud, especially the way AIS process, store and backup the sensitive and confidential data. Last but not least, Artificial Intelligence (AI), a technology that could change the professional services, the need, and opportunities that are provided for a solution to the current accounting issues. In summary, taking into account the relevant literature and the perception of the respondents-practitioners, increased use of these technologies is necessary because their application reduces costs; increases transparency and confidence in information; flexibility, i.e. no time and space restrictions on their use, etc., which is especially useful in the current state of Pandemic, caused by the virus COVID-19.


2009 ◽  
pp. 71-85
Author(s):  
Francesco Amoretti ◽  
Fortunato Musella

The challenge of convergence has become a core issue in the European agenda, as the existence of widely accepted administrative standards represents one of the most important preconditions to promote sociopolitical development and to reinforce the single Market. Indeed many initiatives have been launched by European institutions to ensure uniformity in terms of administrative action and structures, and several communications by the European Commission have considered the impact of new technologies in creating systems of integrated and interoperable administration in the Old Continent. In this chapter it will be investigated the role of communication and information technologies in the formation of an European administrative space, the process for which administrations become more similar and close to a common European model. The contribution will consider ICTs as a key element of Europe’s economic competitiveness agenda as well as the interconnection between e-government programs and the social dimension of development. In addition to this, in the final part of the chapter it will be also analyzed the nature and implications of the process of uniformity produced by the new digital infrastructures, a peculiar mix of attractiveness and imposition.


Author(s):  
Syrine Ben Romdhane ◽  

This paper discusses and analyzes how Information Technologies destabilize the banking sector and induce irrevocable changes in the sector that lead to new entrants, innovation and, above all, disintermediation. Our objective is to analyze the relationship between the financial market, IT and financial intermediation, in order to detect the impact of the automation of the financial market on the traditional intermediation activity of banks. Based on a descriptive analysis of the Tunisian banking sector, and over the 1998-2018 periods, we have shown that the disintermediation of Tunisian banks is the consequence of the automation of the financial market. The more the financial market invests in IT, the more banks are Disinter mediated. In Tunisia, IT is a driving force behind the disintermediation of banks. In any case, recent developments confirm the fact that rather than asserting that traditional banking is dead, the above analysis advocates a renewal of the banking economy. The role of banks is not about to diminish. The era of direct finance and new technologies has not so much created disintermediation but rather a new sharing of roles in the financial sphere.


2017 ◽  
Vol 1 (1) ◽  
pp. 44-49
Author(s):  
Nur Azizah ◽  
Dedeh Supriyanti ◽  
Siti Fairuz Aminah Mustapha ◽  
Holly Yang

In a company, the process of income and expense of money must have a profit-generating goal base. The success of financial management within the company, can be monitored from the ability of the financial management in managing the finances and utilize all the opportunities that exist with as much as possible with the aim to control the company's cash (cash flow) and the impact of generating profits in accordance with expectations. With a web-based online accounting system version 2.0, companies can be given the ease to manage money in and out of the company's cash. It has a user friendly system with navigation that makes it easy for the financial management to use it. Starting from the creation of a company's cash account used as a cash account and corporate bank account on the system, deletion or filing of cash accounts, up to the transfer invoice creation feature, receive and send money. Thus, this system is very effective and efficient in the management of income and corporate cash disbursements.   Keywords:​Accounting Online System, Financial Management, Cash and Bank


2021 ◽  
Vol 8 (2) ◽  
pp. 141-160
Author(s):  
Ekaterina Glebova ◽  
Michel Desbordes

The massive uptake of digital technologies has changed the way how fans and the sports service field communicate and interact. In the current paper, we would like to emphasize the role of technology holistically in sport spectators customer experiences (SSCX) as a "game-changer" marketing in sports and the digitalization of SSCX. In this paper, we aim to explore and qualitatively describe by interviewees verbatim how new technologies impact SSCX. It draws on the literature review, combined with the primary data collected on unstructured interviews with international sport management and technology experts (N=10). It brings sports marketing insights followed by examples from industry professionals. Iterative analysis of data combined with literature review let us achieve to outline the crucial points and trends of technological transformations in sports spectacle. We offer an updated perspective on the SSCX through the prism of the impact of digital technologies and reshaping sports consumption culture. To this end, we develop a conceptual model that captures the nature of modern SSCX influenced by digital technologies. Keywords: technological transformation, sports spectacle, customer experience, co-creation, connectivity


Author(s):  
Kosara Gotseva ◽  

The scientific report aims to highlight the positive interaction between technology and hotel guests. The relationship between technology and customer experience is examined. The role of innovation as a tool for enhancing the positive experience of tourists is highlighted. The focus is on digital applications and their relationship to satisfaction. The main global trends that demonstrate the impact of hotel automation on visitor satisfaction are outlined. Attention has been focused on research from recent years. The author defends the thesis that guests seek interaction with automation as it directly affects the quality of service and thus enhances their positive experience. Innovation is a key tool for creating a quality experience.


2017 ◽  
Vol 6 (1) ◽  
pp. 45-52
Author(s):  
Ermelinda Kordha Tolica ◽  
Klodiana Gorica ◽  
Vjollca Hysi Panajoti ◽  
Elenica Pjero

Abstract The Development of Information and Communication Technologies (ICTs) has recently been changing almost every aspect of society and economy. Within the new technologies, Internet with has impacted the interactivity between people and the variety of products and brands. When the discussion is not simply about a common product/service, but about a tourist destination, the concepts of marketing and ICTs are even more intertwined. An important aspect of tourist destination marketing is its branding. Destination Branding concept is very important because it make possible for a destination to differentiate from competitors through an unique name and identification in the perception that the target market will have. The aim of this paper is to investigate the impact that Internet has in destination branding, especially for relatively new destinations. The role of Internet is present through a variety of tools, such as web-sites, e-mail, social networks, blogging etc. We will bring the Albanian Case as a new destination to illustrate how the use of Internet and its related tools has helped in constructing a good brand image. Nowadays people find themselves firstly searching for information online about the destinations they want to visit, through Internet and the various platforms, so they are becoming very important as means for branding a destination. Many Internet elements can make a difference in branding if included as needed in the e-marketing strategy of companies that are making the important work about destination branding. The most important elements that have a positive impact in Albania, are content and keywords of Websites and a good level of sharing with social media. While there is much more to do with forms such as blogging, very important tools in SEO and the use of the right elements to raise brand awareness and differentiation.


ReCALL ◽  
2008 ◽  
Vol 20 (2) ◽  
pp. 124-140 ◽  
Author(s):  
Gráinne Conole

AbstractWhat does learning in today's technology-enhanced environment mean? Is learning as an activity fundamentally changing as a result of the opportunities offered by new technologies and tools? How are the new communicative channels and increased social dimensions possible through Web 2.0 technologies impacting on the way students work and learn? And what does this mean for the role of teachers and institutions in terms of how they support students? This paper considers these questions and reports on findings from current research evaluating how students are actually using technologies and what this research tells us about the ways in which patterns of learning might be changing. It will consider the implications for individual teachers (in terms of designing and supporting learning activities for students) and institutions in terms of the impact on policy and the associated infrastructure needed to provide an appropriate environment that maximises the potential offered by new technologies.


Author(s):  
Lesia S. Herasymiuk

The information, like human resources, capital, materials and technology, is one of the main resources used by the institution. Due to its increasing significance in today's society of informatization, more attention is paid to the methods of managing document processes based on documenting and documenting technologies, as well as the active use of computer technology and information technologies. Therefore, due to insufficient number of domestic works on the topic, the theory and practice of document management, in particular using the latest information technologies, is an actual and perspective direction of scientific research. The article deals with the concept of «documentation processes management».The urgency of the need of new information technologies implementation into the field of documentation support and their efficiency in administrative work has been highlighted. The objective of the study. To analyze the leading tendencies of introduction of the newest technologies in management of documentation processes in the conditions of information society. The tasks of the study are following: to disclose the content of the concept “document management”; to trace the impact of transition to electronic document management on the effectiveness of working with documents in institutions; to describe the main advantages of electronic document management systems for working with electronic documents. The results of the study confirmed that due to the continuous increase in the number of information the traditional methods of managing of documentation processes become ineffective. In terms of informatization of the society, the innovative information technologies are rapidly developing, which are rapidly being implemented into the field of documentation procedures.


2014 ◽  
Vol 130 (1) ◽  
pp. 415-464 ◽  
Author(s):  
Andrew Atkeson ◽  
Christian Hellwig ◽  
Guillermo Ordoñez

Abstract In all markets, firms go through a process of creative destruction: entry, random growth, and exit. In many of these markets there are also regulations that restrict entry, possibly distorting this process. We study the public interest rationale for entry taxes in a general equilibrium model with free entry and exit of firms in which firm dynamics are driven by reputation concerns. In our model firms can produce high-quality output by making a costly but efficient initial unobservable investment. If buyers never learn about this investment, an extreme “lemons problem” develops, no firm invests, and the market shuts down. Learning introduces reputation incentives such that a fraction of entrants do invest. We show that if the market operates with spot prices, entry taxes always enhance the role of reputation to induce investment, improving welfare despite the impact of these taxes on equilibrium prices and total production.


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