The Impact of Disruptive Technologies in Finance and Accounting: A Systematic Literature Review

Detalhes bibliográficos
Autor(a) principal: Santos, Maria Catarina Ferreira dos
Data de Publicação: 2023
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/152144
Resumo: Dissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Knowledge Management and Business Intelligence
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spelling The Impact of Disruptive Technologies in Finance and Accounting: A Systematic Literature ReviewBusiness IntelligenceAccountingBusiness AnalyticsRobotic Process AutomationDisruptive TechnologiesBig DataSDG 9 - Industry, innovation and infrastructureDissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Knowledge Management and Business IntelligenceThe digital transition era, marked by a strong evolution of Information Technologies, and its massive expansion towards all products, services, and sectors, has changed all known methods for carrying out and conducting all sorts of professional practices. Within the scope of accounting activities and transactions related to accounting, various tasks have started to be automatized with the help of Artificial Intelligence and Machine Learning. Hence, no longer existing the need of spending time on some of the repetitive day-to-day tasks, professionals in these areas will have more time and freedom to perform predictive business analysis, to collect and report financial data, which will most likely become vital to assist decision-making and possible attraction of new investments. As such, there is a clear link between accounting and the emergence of disruptive technologies, which indicates an interesting research area for accounting information systems researchers. What is the impact of disruptive technologies in accounting practices? What is the role played by accountants to work alongside their digital colleagues? What are the skills that accountants may have to be future proof in an ever-changing digital environment? This dissertation aims to answer these questions by following a qualitative and exploratory approach, through a systematic literature review. The analysis reveals that the impact of disruptive technologies in finance and accounting can be summarized in four main domains, Strategic Management, Technology Innovation, Business Acumen and Operations and Accounting Provision. We review the content of recent academic literature regarding the relationship between disruptive technologies and accounting and highlight research gaps and opportunities for future research.Naranjo-Zolotov, Mijail JuanovichRUNSantos, Maria Catarina Ferreira dos2023-04-26T16:33:29Z2023-04-102023-04-10T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/152144TID:203268814enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T05:34:29Zoai:run.unl.pt:10362/152144Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:54:48.389079Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The Impact of Disruptive Technologies in Finance and Accounting: A Systematic Literature Review
title The Impact of Disruptive Technologies in Finance and Accounting: A Systematic Literature Review
spellingShingle The Impact of Disruptive Technologies in Finance and Accounting: A Systematic Literature Review
Santos, Maria Catarina Ferreira dos
Business Intelligence
Accounting
Business Analytics
Robotic Process Automation
Disruptive Technologies
Big Data
SDG 9 - Industry, innovation and infrastructure
title_short The Impact of Disruptive Technologies in Finance and Accounting: A Systematic Literature Review
title_full The Impact of Disruptive Technologies in Finance and Accounting: A Systematic Literature Review
title_fullStr The Impact of Disruptive Technologies in Finance and Accounting: A Systematic Literature Review
title_full_unstemmed The Impact of Disruptive Technologies in Finance and Accounting: A Systematic Literature Review
title_sort The Impact of Disruptive Technologies in Finance and Accounting: A Systematic Literature Review
author Santos, Maria Catarina Ferreira dos
author_facet Santos, Maria Catarina Ferreira dos
author_role author
dc.contributor.none.fl_str_mv Naranjo-Zolotov, Mijail Juanovich
RUN
dc.contributor.author.fl_str_mv Santos, Maria Catarina Ferreira dos
dc.subject.por.fl_str_mv Business Intelligence
Accounting
Business Analytics
Robotic Process Automation
Disruptive Technologies
Big Data
SDG 9 - Industry, innovation and infrastructure
topic Business Intelligence
Accounting
Business Analytics
Robotic Process Automation
Disruptive Technologies
Big Data
SDG 9 - Industry, innovation and infrastructure
description Dissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Knowledge Management and Business Intelligence
publishDate 2023
dc.date.none.fl_str_mv 2023-04-26T16:33:29Z
2023-04-10
2023-04-10T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/152144
TID:203268814
url http://hdl.handle.net/10362/152144
identifier_str_mv TID:203268814
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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