Artificial intelligence (AI) is emerging as a disruptive force in many sectors, and using it in
accounting isn't an exception. This conceptual paper explores the role of AI in accounting …

The issue of accounting manipulation has gained recently a lot of interest and attention. This
is because of global increase in scandals that hit several of major corporations. Despite the …

The fourth industrial revolution (4IR) presents many opportunities and challenges in a
digitised world of work. This paper draws on a systematic literature review of recent research …

In order to price construction in a way that ensures the highest degree of performance and
prevents loss, this research based on businesses' accounting will utilize Building Information …

Purpose This paper contributes to the literature by discussing the impact of machine
learning (ML) on management accounting (MA) and the management accountant based on …

Paper ini merupakan studi literasi dengan metode analisis deskriptif. Paper ini memberikan
gambaran efek digitalisasi terhadap akuntansi manajemen pada praktik pelaksanaannya …

This study investigates the impact of digitalization adoption on tax evasion and tests the
moderation effect of corruption on this relationship. The World BankLs digitalization adoption …

Digitalization can be termed as the use of different digital technologies within the business
model which allow a business to have different types of value producing opportunities within …

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 …

IR4. 0 has transformed the global industrial landscape including the accounting profession.
Thus, accountants have significant opportunities to enhance their digitalized skills and …