Digital technologies in accounting
Автор: Doroshev D., Zhengmeng He.
Журнал: Теория и практика современной науки @modern-j
Рубрика: Основной раздел
Статья в выпуске: 12 (90), 2022 года.
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This article discusses the factors affecting the level of use of digital technologies in accounting and auditing. The article focuses on the benefits that information technology provides in accounting for an enterprise. The article also touches upon the problems of digitalization in the enterprise.
Accounting, information technology, digitalization, digital accounting, efficiency
Короткий адрес: https://sciup.org/140296915
IDR: 140296915
Список литературы Digital technologies in accounting
- Chow, L.M. Accounting reforms in China: cultural constraints on implementation and development / L.M. Chow, G.K. Chau, S.J. Gray // Accounting and Business Research, 2019. - Vol. 26. - № 1. - p. 29-49.
- Zhou Weihua, Evolution and development of the impact of information technology on accounting theory and practice // Friends of Accounting. - 2019 (№ 5). - p. 120-124.
- Peng, S. Chinese GAAP and IFRS: an analysis of the convergence process / S. Peng, Smith J. van der Laan // International accounting, auditing and taxation. - 2020. - № 19. - p. 16-34.
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