Digital accounting: innovative technologies cause a new paradigm
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Independent Journal of Management & Production |
Texto Completo: | http://www.ijmp.jor.br/index.php/ijmp/article/view/1991 |
Resumo: | The article is dealing with the concept of “digital accounting", highlights its historical origins and current discourse in the contextual relationship and interdependence of accounting and information technology. Accordingly, the issues of rethinking the role and place of accounting in the digital economy, the study of changes in its semantic, methodological and conceptual principles under the influence of the growth of information potential of the digital economic space become relevant. Since the modern period is a qualitatively new stage in the development of accounting, which in all its aspects is undergoing of significant changes, it should accordingly lead to the transition to a new digital accounting paradigm. |
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Independent Journal of Management & Production |
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Digital accounting: innovative technologies cause a new paradigmDigitalizationDigital EconomyAccountingDigital AccountingInformation TechnologiesInternetAccounting InformationAccounting ParadigmDigital Accounting ParadigmThe article is dealing with the concept of “digital accounting", highlights its historical origins and current discourse in the contextual relationship and interdependence of accounting and information technology. Accordingly, the issues of rethinking the role and place of accounting in the digital economy, the study of changes in its semantic, methodological and conceptual principles under the influence of the growth of information potential of the digital economic space become relevant. Since the modern period is a qualitatively new stage in the development of accounting, which in all its aspects is undergoing of significant changes, it should accordingly lead to the transition to a new digital accounting paradigm.Independent2022-05-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://www.ijmp.jor.br/index.php/ijmp/article/view/199110.14807/ijmp.v13i3.1991Independent Journal of Management & Production; Vol. 13 No. 3 (2022): Independent Journal of Management & Production (Special Edition ISE, S&P); s215-s2242236-269X2236-269Xreponame:Independent Journal of Management & Productioninstname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)instacron:IJM&Penghttp://www.ijmp.jor.br/index.php/ijmp/article/view/1991/2176Copyright (c) 2022 Iryna Spilnyk, Ruslan Brukhanskyi , Nataliia Struk, Olena Kolesnikova, Liudmyla Sokolenkohttp://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessSpilnyk, Iryna Brukhanskyi , RuslanStruk, Nataliia Kolesnikova, Olena Sokolenko, Liudmyla 2022-05-01T19:30:50Zoai:www.ijmp.jor.br:article/1991Revistahttp://www.ijmp.jor.br/PUBhttp://www.ijmp.jor.br/index.php/ijmp/oaiijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||2236-269X2236-269Xopendoar:2022-05-01T19:30:50Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)false |
dc.title.none.fl_str_mv |
Digital accounting: innovative technologies cause a new paradigm |
title |
Digital accounting: innovative technologies cause a new paradigm |
spellingShingle |
Digital accounting: innovative technologies cause a new paradigm Spilnyk, Iryna Digitalization Digital Economy Accounting Digital Accounting Information Technologies Internet Accounting Information Accounting Paradigm Digital Accounting Paradigm |
title_short |
Digital accounting: innovative technologies cause a new paradigm |
title_full |
Digital accounting: innovative technologies cause a new paradigm |
title_fullStr |
Digital accounting: innovative technologies cause a new paradigm |
title_full_unstemmed |
Digital accounting: innovative technologies cause a new paradigm |
title_sort |
Digital accounting: innovative technologies cause a new paradigm |
author |
Spilnyk, Iryna |
author_facet |
Spilnyk, Iryna Brukhanskyi , Ruslan Struk, Nataliia Kolesnikova, Olena Sokolenko, Liudmyla |
author_role |
author |
author2 |
Brukhanskyi , Ruslan Struk, Nataliia Kolesnikova, Olena Sokolenko, Liudmyla |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Spilnyk, Iryna Brukhanskyi , Ruslan Struk, Nataliia Kolesnikova, Olena Sokolenko, Liudmyla |
dc.subject.por.fl_str_mv |
Digitalization Digital Economy Accounting Digital Accounting Information Technologies Internet Accounting Information Accounting Paradigm Digital Accounting Paradigm |
topic |
Digitalization Digital Economy Accounting Digital Accounting Information Technologies Internet Accounting Information Accounting Paradigm Digital Accounting Paradigm |
description |
The article is dealing with the concept of “digital accounting", highlights its historical origins and current discourse in the contextual relationship and interdependence of accounting and information technology. Accordingly, the issues of rethinking the role and place of accounting in the digital economy, the study of changes in its semantic, methodological and conceptual principles under the influence of the growth of information potential of the digital economic space become relevant. Since the modern period is a qualitatively new stage in the development of accounting, which in all its aspects is undergoing of significant changes, it should accordingly lead to the transition to a new digital accounting paradigm. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-05-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1991 10.14807/ijmp.v13i3.1991 |
url |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1991 |
identifier_str_mv |
10.14807/ijmp.v13i3.1991 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1991/2176 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Independent |
publisher.none.fl_str_mv |
Independent |
dc.source.none.fl_str_mv |
Independent Journal of Management & Production; Vol. 13 No. 3 (2022): Independent Journal of Management & Production (Special Edition ISE, S&P); s215-s224 2236-269X 2236-269X reponame:Independent Journal of Management & Production instname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) instacron:IJM&P |
instname_str |
Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
instacron_str |
IJM&P |
institution |
IJM&P |
reponame_str |
Independent Journal of Management & Production |
collection |
Independent Journal of Management & Production |
repository.name.fl_str_mv |
Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
repository.mail.fl_str_mv |
ijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br|| |
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1797220494440660992 |