Digital accounting: innovative technologies cause a new paradigm
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 dig...
| Autores: | , , , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2022 |
| País: | Brasil |
| Institución: | Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
| Repositorio: | Independent Journal of Management & Production |
| Idioma: | inglés |
| OAI Identifier: | oai:www.ijmp.jor.br:article/1991 |
| Acceso en línea: | http://www.ijmp.jor.br/index.php/ijmp/article/view/1991 |
| Access Level: | acceso abierto |
| Palabra clave: | Digitalization Digital Economy Accounting Digital Accounting Information Technologies Internet Accounting Information Accounting Paradigm Digital Accounting Paradigm |
| Sumario: | 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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