The evolution of accounting and auditing in the era of digital technologies: the role of cloud services and process automation

dc.contributor.authorMatchuk, Svitlanaen_EN
dc.contributor.authorHavrylenko, Valentynaen_EN
dc.contributor.authorLukanovska, Irynaen_EN
dc.contributor.authorKharkhalis, Tetianaen_EN
dc.contributor.authorOstapenko, Yana Oleksandrivnaen_EN
dc.contributor.authorМатчук, Світланаuk_UA
dc.contributor.authorГавриленко, Валентинаuk_UA
dc.contributor.authorЛукановська, Іринаuk_UA
dc.contributor.authorХархаліс, Тетянаuk_UA
dc.contributor.authorОстапенко, Яна Олександрівнаuk_UA
dc.date.accessioned2025-01-03T09:43:52Z
dc.date.available2025-01-03T09:43:52Z
dc.date.issued2024
dc.description.abstractThe analysis considered the feasibility and potential of implementing innovative artificial intelligence capabilities in accounting while ensuring adequate security measures. It was concluded that modern digital tools offer opportunities to streamline the collection and aggregation of accounting information through specialised industry software products. Проаналізовано доцільність та потенціал впровадження інноваційних можливостей штучного інтелекту в бухгалтерський облік із забезпеченням належних заходів безпеки. Зроблено висновок, що сучасні цифрові інструменти відкривають можливості для оптимізації збору та агрегації облікової інформації за допомогою спеціалізованих галузевих програмних продуктів.
dc.description.sponsorshipОстапенко Яна Олександрівна ORCID: https://orcid.org/0000-0002-9386-2237
dc.identifier.citationThe evolution of accounting and auditing in the era of digital technologies: the role of cloud services and process automation / S. Matchuk, V. Havrylenko, I. Lukanovska, T. Kharkhalis, Y. Ostapenko // Salud, Ciencia y Tecnología - Serie de Conferencias. – 2024. – 3:.1134. – P. 1–8.
dc.identifier.doidoi: 10.56294/sctconf2024.1138
dc.identifier.urihttps://ir.dpu.edu.ua/handle/123456789/3905
dc.language.isoen
dc.publisherSalud, Ciencia y Tecnología - Serie de Conferencias
dc.relation.isreferencedby1. Liubymov MO, Kulyk VA. Opportunities, threats, and prospects of using “cloud” technologies in accounting. Scientific Bulletin of PUET. Series “Economic Sciences” 2020, 2(93). https://dspace.pdau.edu.ua/server/api/core/bitstreams/2af59db1-51a8-4e63-84cb-39e2827252a7/content 2. Kuzub MV. Development of “cloud” technologies in accounting. Collection of Theses of the All-Ukrainian Scientific and Practical Internet Conference “Development of accounting, taxation and control in the conditions of integration processes” 2020; 43–45. Kherson. https://isu-conference.com/wp-content/uploads/2024/02/Scientific_theories_and_practices_as_an_engine_of_modern_development.pdf 3. Spivak S, Panchyshyn D, Skochylias M, Yaremchuk K. Digitalisation of accounting processes. Electronic scientific professional publication “Socio-Economic Problems and the State” 2021; 2(25): 113–119. https://doi. org/10.33108/sepd2022.02.113 4. Mykhailovyna SO, Matros OM, Polishchuk OM. “Cloud” technologies as an essential aspect of the development of the accounting and taxation system. Efficient economy 2021; 8. https://doi.org/10.32702/2307-2105-2021.8.86 5. Ma D, Fisher R, Nesbit T. Cloud-based client accounting and small and medium accounting practices: Adoption and impact. International Journal of Accounting Information Systems 2021; 41. https://doi.org/10.1016/j.accinf.2021.100513 6. Koshova S, Parkhomenko-Kutsevil O, Kovtun O, Fedoruk O. Basic Framework for Introducing Space Activities for Security and Deffense. Economic Affairs (New Delhi) 2023; 68(1): 99–106. https://doi.org/10.46852/0424-2513.1s.2023.25 7. Klochan V, Piliaiev I, Sydorenko T, Khomutenko V, Solomko A, Tkachuk A. Digital platforms as a tool for the transformation of strategic consulting in public administration. Journal of Information Technology Management 2021; 13: 42–61. https://jitm.ut.ac.ir/article_80736.html 8. Moudud-Ul-Huq S, Asaduzzaman M, Biswas T. Role of cloud computing in global accounting information systems. The Bottom Line 2020; 33(3): 231–250. https://doi.org/10.1108/BL-01-2020-0010 9. Yau-Yeung D, Yigitbasioglu O, Green P. Cloud accounting risks and mitigation strategies: Evidence from Australia. Accounting Forum 2020; 44(4): 421–446. https://doi.org/10.1080/01559982.2020.1783047 10. Appelbaum D, Nehmer RA. Auditing cloud-based blockchain accounting systems. Journal of information systems 2020; 34(2): 5–21. https://doi.org/10.2308/isys-52660 11. Carlsson-Wall M, Goretzki L, Hofstedt J, Kraus K, Nilsson CJ. Exploring the implications of cloud-based enterprise resource planning systems for public sector management accountants. Financial accountability & management 2022; 38(2): 177–201. https://doi.org/10.1111/faam.12300 12. Yoon S. A study on the transformation of accounting based on new technologies: Evidence from Korea. Sustainability 2020; 12(20). https://doi.org/10.3390/su12208669 13. Fotoh LE, Lorentzon JI. The impact of digitalisation on future audits. Journal of Emerging Technologiesin Accounting 2021; 18(2). https://doi.org/10.2308/JETA-2020-063 14. Coman DM et al. Digitisation of accounting: The premise of the paradigm shift of role of the professionalaccountant. Applied Sciences 2022; 12(7). https://doi.org/10.3390/app12073359 15. Zhang M, Ye T, Jia L. Implications of the “momentum” theory of digitalisation in accounting: evidence from Ash Cloud. China Journal of Accounting Research 2022; 15(4). https://doi.org/10.1016/j.cjar.2022.100274 16. Zhuk I, Khaletska A, Stepura T, Shchepanskiy E, Sadova U, Pyla V. Public administration system in the field of finance under the influence of digitalization. Economic Affairs (New Delhi) 2022; 67(3): 225–231. https://doi. org/10.46852/0424-2513.3.2022.11 17. Shevchenko I, Lysak O, Zalievska-Shyshak A, Mazur I, Korotun M, Nestor V. Digital economy in a global context: World experience. International Journal of Professional Business Review 2023; 8(4). https://doi.org/10.26668/businessreview/2023.v8i4.1551 18. Bielialov T, Kalina I, Goi V, Kravchenko O, Shyshpanova N. Global experience of digitalization of economic processes in the context of transformation. Journal of Law and Sustainable Development 2023; 11(3). https://doi.org/10.55908/sdgs.v11i3.814 19. Novak A, Pravdyvets O, Chornyi O, Sumbaieva L, Akimova L, Akimov O. Financial and economic security in the field of financial markets at the stage of European integration. International Journal of Professional Business Review 2022; 7(5): e0835. https://doi.org/10.26668/businessreview/2022.v7i5.e835 20. Levytska S, Pershko L, Akimova L, Akimov O, Havrilenko K, Kucherovskii O. A risk-oriented approach in the system of internal auditing of the subjects of financial monitoring. International Journal of Applied Economics. Finance and Accounting 2022; 14(2): 194–206. https://doi.org/10.33094/ijaefa.v14i2.715 21. Taib A, Awang Y, Shuhidan SM, Rashid N, Hasan MS. Digitalisation in accounting: Technology knowledge and readiness of future accountants. Universal Journal of Accounting and Finance 2022; 10(1): 348–357. https://doi.org/10.13189/ujaf.2022.100135 22. Mansoor MA, Salmanand EM, Al-Sartawi A. Transformation of Managerial Accounting Trends in the Era of Digitalization. Lecture Notes in Networks and Systems 2023; 557. https://doi.org/10.1007/978-3-031-17746-0_57 23. Cagle MN. Reflections of Digitalization on Accounting: The Effects of Industry 4.0 on Financial Statements and Financial Ratios. Contributions to Management Science, pp. 473–501. Springer, Cham; 2020. https://doi.org/10.1007/978-3-030-29739-8_23 24. Savić B, Pavlović V. Impact of Digitalization on the Accounting Profession. Digital Transformation of the Financial Industry: Approaches and Applications. Contributions to Finance and Accounting; pp. 19–34. Springer, Cham; 2023. https://doi.org/10.1007/978-3-031-23269-5_2 25. Andreeva SV. The Accounting System of the Company in the Context of Digitalization. Lecture Notes in Networks and Systems 2022; 304. https://doi.org/10.1007/978-3-030-83175-2_54 26. Haje P, Arystanbaeva A, Оralbaeva Z, Kupenova Z. The role and importance of accounting information system in the context of digitalisation. Farabi Journal of Social Sciences 2019; 5(1): 64–73. https://doi.org/10.26577/CAJSH-2019-1-s8 27. Agostino D, Saliterer I, Steccolini I. Digitalisation, accounting and accountability: A literature review and reflections on future research in public services. Financial Accountability & Management 2022; 38(2): 152–176. https://doi.org/10.1111/faam.12301 28. Kovalevska N, Nesterenko I, Lutsenko O, Nesterenko O, Hlushach Y. Problems of accounting digitalisation in conditions of business processes digitalisation. Amazonia Investiga 2022; 11(56). https://doi.org/10.34069/AI/2022.56.08.14 29. Jans M, Aysolmaz B, Corten M, Joshi A, van Peteghem M. Digitalisation in accounting–Warmly embraced or coldly ignored? Accounting, Auditing & Accountability Journal 2022; 36(9): 61–85. https://doi.org/10.1108/AAAJ-11-2020-4998 30. Gulin D, Hladika M, Valenta I. Digitalisation and the Challenges for the Accounting Profession. EntrenovaEnterprise Research Innovation 2019; 5(1): 428–437. https://hrcak.srce.hr/clanak/365065 31. Kanimozhi V, Jacob T. Artificial Intelligence based Network Intrusion Detection with Hyper-Parameter Optimization Tuning on the Realistic Cyber Dataset CSE-CIC-IDS2018 using Cloud Computing. In 2019 International Conference on Communication and Signal Processing (ICCSP), Chennai, India; 2019; 33–36. https://doi.org/10.1109/ICCSP.2019.8698029 32. Shaukat K, Luo S, Varadharajan V, Hameed I, Xu M. A Survey on Machine Learning Techniques for Cyber Security in the Last Decade. IEEE Access 2020; 8. https://doi.org/10.1109/ACCESS.2020.3041951 33. Kryshtanovych M, Shulyar R, Svitlyk M, Zorya O, Fatiukha N. Theoretical and methodological approaches to the formation of a model for increasing the efficiency of the system for ensuring the economic security of a banking institution. Financial and Credit Activity: Problems of Theory and Practice 2023; 2(49): 56–64. https://doi.org/10.55643/fcaptp.2.49.2023.3994
dc.subjectaudit; audit activity; audit entities; information technology; digitalisation; cloud technologiesen_EN
dc.subjectаудит; аудиторська діяльність; суб'єкти аудиторської діяльності; інформаційні технології; діджиталізація; хмарні технологіїuk_UA
dc.titleThe evolution of accounting and auditing in the era of digital technologies: the role of cloud services and process automation
dc.title.alternativeЕволюція бухгалтерського обліку та аудиту в епоху цифрових технологій: роль хмарних сервісів та автоматизація процесів
dc.typeArticle

Files

Original bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
statya_2024_IR_2760.pdf
Size:
318.58 KB
Format:
Adobe Portable Document Format

License bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed to upon submission
Description:

Collections