Digital technologies in accounting and reporting: benefits, limitations, and possible risks
Keywords:
Accounting practices, digital technologies advantages, limitations, risks.
Abstract
Digital technologies are the need of the hour in the accounting field in the current 4th industrial revolution. Digital transformation positively and negatively affects all areas of business. The new technologies are disrupting the accounting field. Digital transformation is pressuring accounting practitioners and graduates to learn digital skills but despite the emergence of new technologies in the accounting field, it is unfortunate that not much is known concerning the impact of digital technologies in the accounting field. This paper critically examines the contribution of digital technologies in accounting and reporting focusing on its advantages, limitations, and possible risks. A systematic literature review methodology, inductive approach and thematic analysis was adopted. Despite the limitations of digital technologies in accounting like poor data governance systems, cyber-attacks, and infringement of privacy, it emerged that digital technologies play a significant role in the provision of real-time accounting data and information, automation of routine accounting activities, visualization of accounting information, augmenting big data analysis, and eliminating errors as well as improving efficiency in accounting. Digital technologies are transforming the accounting arena by boosting efficiency and effectiveness. We recommend accounting professionals, practitioners and policy makers should invest in new digital technologies.
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References
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Bin-Abbas, H., & Bakry, S. H. (2014). Assessment of IT governance in organizations: A simple integrated approach. Computers in Human Behavior, 32(1), 261-267.
Chou, D. C. (2015). Cloud computing risk and audit issues. Computer Standards and Interfaces, 42, 137-142.
Clohessy, T., Acton, T., & Morgan, L. (2017). The impact of cloud-based digital transformation on IT service providers: evidence from focus groups. International Journal of Cloud Applications and Computing (IJCAC), 7(4), 1-19.
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Demirkan, H., Spohrer, J. C., & Welser, J. J. (2016). Digital innovation and strategic transformation. IT Professional, 18(6), 14-18.
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Kozarkiewicz, A. (2020). General and specific: The impact of digital transformation on project processes and management methods. Foundations of Management, 12(1), 237-248. https://doi.org/10.2478/fman-2020-0018
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Widuri, R., O'Connell, B., & Yapa, P. W. (2016). Adopting generalized audit software: An Indonesian perspective. Managerial Auditing Journal, 31(8/9), 821-847.
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Abou-El-Sood, H., Kotb, A., & Allam, A. (2015). Exploring auditors’ perceptions of the usage and importance of audit information technology. International Journal of Auditing, 19(3), 252-266.
Al-Htaybat, K., & von Alberti-Alhtaybat, L. (2017). Big Data and corporate reporting: impacts and paradoxes. Accounting, auditing & accountability journal, 30(4), 850-873.
AlNasrallah, W., & Saleem, F. (2022). Determinants of the digitalization of accounting in an emerging market: The roles of organizational support and job relevance. Sustainability, 14(11), 6483.
Al-Sayyed, S., Al-Aroud, S., & Zayed, L. (2021). The effect of artificial intelligence technologies on audit evidence. Accounting, 7(2), 281-288.
Barta, G. (2018). The increasing role of IT auditors in financial audit: Risks and intelligent answers. Business, Management and Education, 16(1), 81-93.
Begum, D. (2019). Digital transformation of accounting in India. Emperor International Journal of Finance and Management Research, 5(10), 6-12.
Bin-Abbas, H., & Bakry, S. H. (2014). Assessment of IT governance in organizations: A simple integrated approach. Computers in Human Behavior, 32(1), 261-267.
Chou, D. C. (2015). Cloud computing risk and audit issues. Computer Standards and Interfaces, 42, 137-142.
Clohessy, T., Acton, T., & Morgan, L. (2017). The impact of cloud-based digital transformation on IT service providers: evidence from focus groups. International Journal of Cloud Applications and Computing (IJCAC), 7(4), 1-19.
Correia, T., Pedrosa, I., & Costa, C. J. (2019). Open Source Software in Financial Auditing. In Organizational Auditing and Assurance in the Digital Age (pp. 188–202). IGI Global. https://doi.org/10.4018/978-1-5225-7356-2.ch010
Davis, F. D., Bagozzi R. P., & Warshaw, P. R. (1989). User acceptance of computer technology: A comparison of two theoretical models. Management Science, 35(8), 982-1003.
Demirkan, H., Spohrer, J. C., & Welser, J. J. (2016). Digital innovation and strategic transformation. IT Professional, 18(6), 14-18.
Enholm, I. M., Papagiannidis, E., Mikalef, P., & Krogstie, J. (2022). Artificial intelligence and business value: A literature review. Information Systems Frontiers, 24(5), 1709-1734.
Erasmus, W., & Marnewick, C. (2021). An IT governance framework for IS portfolio management. International Journal of Managing Projects in Business, 14(3), 721-742.
Gulin, D., Hladika, M., & Valenta, I. (2019). Digitalization and the Challenges for the Accounting Profession. ENTRENOVA - ENTerprise REsearch InNOVAtion, 5(1), 428-437. Retrieved from https://hrcak.srce.hr/ojs/index.php/entrenova/article/view/13813
Gunanto, A. (2023). Internal variables and macroeconomic factors as determinants of profitability in Islamic Banking Indonesia. Futurity Economics & Law, 3(4), 48-66. https://doi.org/10.57125/FEL.2023.12.25.04
Gutsalenko, L., Wasilewski, M., Mulyk, T., Marchuk, U., & Mulyk, Ya. (2018). Accounting control of capital investment management: Realities of Ukraine and Poland. Economic Annals-XXI, 170(3-4), 79-84. https://doi.org/10.21003/ea.V170-14
Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial intelligence: A literature review. International Journal of Accounting Information Systems, 48, Article 100598.
Herbert, I., Dhayalan, A., & Scott, A. (2016). The future of professional work: will you be replaced, or will you be sitting next to a robot? Management Services Journal, (Summer), 22-27.
Hilali, W. E., Manouar, A. E., & Idrissi, M. A. J. (2020). Reaching sustainability during a digital transformation: A PLS approach. International Journal of Innovation Science, 12(1), 52-79. https://doi.org/10.1108/IJIS-08-2019-0083
Hrytsaienko, M., Hrytsaienko, H., Kolomiiets, V., & Fesenko, M. (2022). Social capital in the development of national economic systems. Science and Innovation, 18(6), 30-45. https://doi.org/10.15407/scine18.06.030
Hurzhyi, N., Popliuiko, Y., Vasylyuk-Zaitseva, S., & Kobets, D. (2023). Harnessing neuromarketing techniques to enhance brand engagement. Futurity of Social Sciences, 1(4), 4-37. https://doi.org/10.57125/FS.2023.12.20.01
Jain, M. (2023). Investor perception, green innovation, and financial performance: Insights from Indian manufacturing firms. Futurity Economics & Law, 3(3), 6–30. https://doi.org/10.57125/FEL.2023.09.25.01
Jamwal, A., Agrawal, R., Sharma, M., & Giallanza, A. (2021). Industry 4.0 technologies for manufacturing sustainability: A systematic review and future research directions. Applied Sciences, 11(12), 1-25.
Kozarkiewicz, A. (2020). General and specific: The impact of digital transformation on project processes and management methods. Foundations of Management, 12(1), 237-248. https://doi.org/10.2478/fman-2020-0018
Kumala, D., Mangruwa, R. D., & Dewi, E. P. (2021, September). Technology acceptance model for adopting e-accounting information system based on open source for SMEs. In 2021 International Seminar on Application for Technology of Information and Communication (iSemantic) (pp. 263-267). IEEE.
Ladonko, L., Mozhaikina, N., Buryk, Z., Ostrovskyi, I., & Saienko, V. (2022). Regional aspects of the economy modernization: the qualitative evidence from EU countries. International Journal for Qualitative Research, 16(3), 851-862.
Lasi, H., Fettke, P., Kemper, H. G., Feld, T., & Hoffmann, M. (2014). Industry 4.0. Business and Information Systems Engineering, 6, 239-242.
Loureiro, S. M. C., Guerreiro, J., & ussyadiah, I. (2021). Artificial intelligence in business: State of the art and future research agenda. Journal of Business Research, 129, 911-926.
Maciejewski, M. (2017). To do more, better, faster and more cheaply: using big data in public administration. International Review of Administrative Sciences, 83(1), 120-135.
Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751.
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The ethical implications of using artificial intelligence in auditing. Journal of Business Ethics, 167(2), 209–234.
Nurgaliyeva, A., Ismailova, D., & Sarybayeva, I. (2022). Regarding the prospects for the introduction of the budgeting system of international financial organizations of the future. Futurity Economics & Law, 2(3), 38–47. https://doi.org/10.57125/FEL.2022.09.25.05
Odat, Q. A., Alshurafat, H., Al Shbail, M. O., Ananzeh, H., & Al Amosh, H. (2023). Factors affecting accountants’ adoption of remote working: Evidence from Jordanian governmental organizations. Sustainability, 15(17), 13224.
Otonne, A., Melikam, W., & Ige, O. T. (2023). Adoption of financial technology and performance of deposit money banks in Nigeria. Futurity Economics & Law, 3(2), 95–114. https://doi.org/10.57125/FEL.2023.06.25.07
Papagiannidis, E., Enholm, I. M., Dremel, C., Mikalef, P., & Krogstie, J. (2023). Toward AI governance: Identifying best practices and potential barriers and outcomes. Information Systems Frontiers, 25, 123–141.
Payne, E. A., & Curtis, M. B. (2017). Factors associated with auditors' intention to train on optional technology. Current Issues in Auditing, 11(1), A1-A21.
Pedrosa, I., & Costa, C. J. (2014). New trends on CAATTs: What are the chartered accountants’ new challenges? In Proceedings of the International Conference on Information Systems and Design of Communication (pp. 138-142).
Pedrosa, I., Costa, C. J., & Aparicio, M. (2020). Determinants adoption of computer-assisted auditing tools (CAATs). Cognition, Technology & Work, 22(3), 565-583.
Phornlaphatrachakorn, K., & Nakalasindhu, K. (2021). Digital Accounting, Financial Reporting Quality and Digital transformation: Evidence from Thai Listed Firms. The Journal of Asian Finance, Economics and Business, 8(8), 409–419. https://doi.org/10.13106/JAFEB.2021.VOL8.NO8.0409
Polak, P. (2021). Welcome to the digital era—the impact of AI on business and society. Society, 58(3), 177–178.
Ramayani, C., Zainuddin, S. A. B., Said, N. B. M., Samudra, A. A., Areva, D., Harini, G., ... & Selvia, N. (2023). Application of technology acceptance model (TAM) in the adoption of accounting information system (AIS) among Indonesia private universities. In Finance, Accounting and Law in the Digital Age: The Impact of Technology and Innovation in the Financial Services Sector (pp. 419-428). Cham: Springer International Publishing.
Ratmono, D., Frendy, & Zuhrohtun, Z. (2023). Digitalization in management accounting systems for urban SMEs in a developing country: A mediation model analysis. Cogent Economics & Finance, 11(2). https://doi.org/10.1080/23322039.2023.2269773
Rezaee, Z., Sharbatoghlie, A., Elam, R., & McMickle, P. L. (2002). Continuous auditing: Building automated auditing capability. Auditing: A Journal of Practice & Theory, 21(1), 147-163.
Rippa, G., & Secundo, G. (2019). Digital academic entrepreneurship: the potential of digital technologies on academic entrepreneurship. Technological Forecasting and Social Change, 146, 900-911.
Rybalchenko, S., Lukianykhina, O., Alamanova, C., Saienko, V., & Sunduk, T. (2022). Anti-crisis management of banking institutions: Current problems and prospects for improvement. Financial and Credit Activity-Problems of Theory and Practice, 5(46), 29-39.
Saad, M., Lutfi, A., Almaiah, M. A., Alshira’h, A. F., Alshirah, M. H., Alqudah, H., & Abdelmaksoud, O. (2022). Assessing the intention to adopt cloud accounting during COVID-19. Electronics, 11(24), 4092
Sanakuiev, M. (2022). The Value of Knowledge in the Age of Globalization Challenges: Philosophical and Intellectual Context. Futurity Philosophy, 1(2), 42-54. https://acortar.link/gw99i0
Sembiyeva, L., Zhagyparova, A., Zhusupov, E., & Bekbolsynova, A. (2023). Impact of investments in green technologies on energy security and sustainable development in the future. Futurity of Social Sciences, 1(4), 61-74. https://doi.org/10.57125/FS.2023.12.20.03
Sheng, J., Amankwah-Amoah, J., Khan, Z., & Wang, X. (2020). COVID-19 pandemic in the new era of big data analytics: methodological innovations and future research directions. British Journal of Management, 32(4), 1164-1183. https://doi.org/10.1111/1467-8551.12441
Sofilkanych, N., Vesova, O., Kaminskyy, V., & Kryvosheieva, A. (2023). The impact of artificial intelligence on Ukrainian medicine: benefits and challenges for the future. Futurity Medicine, 2(4), 28–39. https://doi.org/10.57125/FEM.2023.12.30.04
Tekbas, I., & Nonwoven, K. (2018). The Profession of the digital age: Accounting Engineering. IFAC Proceedings Volumes, Project: The Theory of Accounting, Engineering. Available at: The Profession of the Digital Age: Accounting Engineering | IFAC.
Thottoli, M. M. (2021). Impact of information communication technology competency among auditing professionals. Accounting Analysis Auditing, 8(2), 38-47.
Thottoli, M. M., Ahmed, E. R., & Thomas, K. V. (2022). Emerging technology and auditing practice: analysis for future directions. European Journal of Management Studies, 27(1), 99-119.
Tjahjono, B., Esplugues, C., Ares, E., & Pelaez, G. (2017). What does industry 4.0 mean to supply chain? Procedia Manufacturing, 13, 1175-1182.
Trigo, A., Belfo, F., & Estebanez, R. (2014). Accounting information systems: the challenge of the real-time reporting. Procedia Technology, 16, 118-127.
Tsai, W. H., Chou, Y. W., Leu, J. Der, Chen, D. C., & Tsaur, T. S. (2015). Investigation of the mediating effects of IT governance-value delivery on service quality and ERP performance. Enterprise Information Systems, 9(2), 139-160.
Tsung, E. W. K. (2016). The philosophy of management research. London: Routledge. 1st Edition. 246 p
Vdovichena, O., Tkachuk, S., Zhuzhukina, N., & Lukianykhina, O. (2022). The use of information in the world economy: Globalization trends. Futurity Economics & Law, 2(4), 4-11. https://doi.org/10.57125/FEL.2022.12.25.01
Verhoef, P. C., Broekhuizen, T., Bart, Y., Bhattacharya, A., Qi Dong, J., Fabian, N., & Haenlein, M. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of Business Research, 122, 889-901. https://doi.org/10.1016/j.jbusres.2019.09.022
Widuri, R., O'Connell, B., & Yapa, P. W. (2016). Adopting generalized audit software: An Indonesian perspective. Managerial Auditing Journal, 31(8/9), 821-847.
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Published
2024-02-29
How to Cite
Yarmoliuk, O., Abramov, A., Mulyk, T., Smirnova, N., & Ponomarova, N. (2024). Digital technologies in accounting and reporting: benefits, limitations, and possible risks. Amazonia Investiga, 13(74), 323-333. https://doi.org/10.34069/AI/2024.74.02.27
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