Emerging information technologies in accounting and related security risks – what is the impact on the Romanian accounting profession

Rîndașu, Sînziana-Maria

doi:10.24818/jamis.2017.04008

Cited by 30 publications

(26 citation statements)

References 17 publications

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“…This paper complements previous specialized research, aiming to examine the implementation degree of new technologies in the auditing practice. The number of answers obtained is acceptable, given that previous specialized works presented a similar sample (săcărin, Bunea and gîrbină, 2013;abou-el-sood, 2015;tarek, 2017;Rîndașu, 2017). Most respondents hold manager auditor position (24.5%), followed by partner auditor (20.6%), senior auditor (16.7%), internal auditor (13.7%), and other categories (financial auditor, internal public auditor, deputy director, head of financial accounting department, advisor, economist) (Figure 1).…”

Section: Methodsmentioning

confidence: 72%

Romanian Auditors’ Perception Concerning the IT Impact in the Big Data Era

Cristea¹

2021

PFQ

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Like any business process, auditing is a process that can be perfected, technology complementing a set of advanced data processing skills and techniques. The objective of this paper is to research the way how Romanian auditors work and perceive the impact of IT on audit missions. The results of the conducted survey, based on 102 responses, highlight a series of working tools (Data Analytics, Microsoft Excel, Data Automation) which, through the analysis of the Big Data phenomenon, facilitate the audit process. Regarding the software category, Ciel Audit and Revision, Gaudit, CaseWare are among the most frequently used, auditors considering ready to work with emerging technologies. Continuous professional training is ensured by participation in professional training courses, along with severe documentation about new technologies. In Romania, the current level of performing audits based on new technologies is average, for the future a higher level and a higher forecasting and analysis capacity are expected. The auditing profession will be perfected more and more, the current tasks will be gradually replaced by the new technologies, auditors becoming more appreciated by the external environment. Professional skepticism remains the basic quality of the auditor, along with the understanding of the competitive environment. Uncertainty characterizes the amendment of the International Standards on Auditing (ISA). This paper contributes to the literature by bringing to the fore the current technological context for the audit profession, namely the impact perceived by auditors during the fourth industrial revolution.

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Section: Methodsmentioning

confidence: 72%

Romanian Auditors’ Perception Concerning the IT Impact in the Big Data Era

Cristea¹

2021

PFQ

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“…We prefer a qualitative over a quantitative method for three main reasons. First, cloud accounting is relatively new in the eld of business practices and accounting (Rindasu, 2017). Therefore, a qualitative approach based on semi-structured interviews is more appropriate for exploring and understanding various aspects related to the concept (Das & Dayal, 2016).…”

Section: Methodsmentioning

confidence: 99%

Cloud accounting adoption in Thai SMEs amid the COVID-19 pandemic: An explanatory case study

Sastararuji

Hoonsopon

Pitchayadol

et al. 2021

Preprint

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The COVID-19 pandemic has altered the way small and medium-sized businesses (SMEs) function. To maintain business efficiency and reduce operating costs in the context of the constraints imposed by the pandemic, SMEs have been forced to embrace new digital technologies. Cloud accounting is becoming an increasingly important business operating tool for SMEs. By adopting cloud-based accounting, SMEs can become more efficient, financially organized, and flexible. This study aims to investigate the factors that have a pervasive influence on cloud accounting adoption among SMEs in Thailand, following the pandemic's effects. This study integrates three technology adoption theories—the Technology-Organization-Environment framework, Diffusion of Innovation theory, and Institutional Theory—and studies them alongside SMEs' unique characteristics. The research employs a qualitative case study method and triangulated sources of evidence. The findings provide important implications for the research community, policymakers, cloud accounting vendors, and SME owners aiming to formulate better approaches to cloud accounting adoption after the pandemic. The results suggest that vendors should focus on SMEs' particular characteristics and needs. By contrast, SMEs should determine the organizational fit of the cloud accounting platform and integrate cloud accounting with other aspects of their operations.

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“…Such technologies are shaping the style of business decision making and the producing of performance reports by corporations (Dzuranin et al, 2018;G. Pan & Seow, 2016;Rîndaşu, 2017). Digitally enabled businesses pose a plethora of 'information literacy' challenges for the accounting industry (Bhimani & Willcocks, 2014).…”

Section: Literature Reviewmentioning

confidence: 99%

Employers’ perspectives of accounting graduates and their world of work: software use and ICT competencies

Daff

2021

Accounting Education

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This study investigates students' learning needs to prepare them for workplaces characterised by rapidly changing information and communication technology (ICT) requirements. Interviews enabled employers to give their perspectives on the types and extent of software used by accounting graduates, their required workplace ICT competencies and the extent to which graduates met employers' ICT competency expectations. Overall, employers' expectations of graduates in the workplace are higher although they have mixed views about their ICT competencies. It remains essential for graduates to have a sound foundation of accounting skills. Graduates need to understand how transactions move through the accounting process so that they can evaluate the reasonableness of accounting information. The study highlights where enhancements can be made to courses. These findings can be used by accounting educators in the planning and delivery of accounting programs to ensure that accounting graduates have the essential ICT competencies required for their future careers.

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Emerging information technologies in accounting and related security risks – what is the impact on the Romanian accounting profession

Cited by 30 publications

References 17 publications

Romanian Auditors’ Perception Concerning the IT Impact in the Big Data Era

Romanian Auditors’ Perception Concerning the IT Impact in the Big Data Era

Cloud accounting adoption in Thai SMEs amid the COVID-19 pandemic: An explanatory case study

Employers’ perspectives of accounting graduates and their world of work: software use and ICT competencies

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