The Impact of Disruptive Technologies in Finance and Accounting: A Systematic Literature Review
Autor(a) principal: | |
---|---|
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 |
id |
RCAP_e88d8819440c0cfdce05c181c82d87a7 |
---|---|
oai_identifier_str |
oai:run.unl.pt:10362/152144 |
network_acronym_str |
RCAP |
network_name_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository_id_str |
7160 |
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 |
|
_version_ |
1799138136545034240 |