Internal Control and Computer Environment

Mitrović, Aleksandra; Ognjanović, Jasmina; Milašinović, Marko

doi:10.56362/rev2299065m

Cited by 3 publications

(3 citation statements)

References 6 publications

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“…Akcenat bi trebalo da bude na sticanju tehničkih veština i znanja u procesu sertifikacije (licenciranja). Informacione tehnologije se razvijaju velikom brzinom (Mitrović et al, 2022). Tehnološka ekspertiza bi trebalo da bude baza revidiranog modela sertifikacije (licenciranja) od strane profesionalnih organizacija.…”

Section: Razvoj Novog Modela Za Serfitikovane Računovođeunclassified

Shaping the Future of the Accounting Profession in Accordance With Technological Progress and an Overview of the Stem Field

Knežević,

Bogojević Arsić,

Milojević

et al. 2023

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Accountants are involved in a wide range of business roles. They are expected to possess a variety of technical and non-technical skills, like IT knowledge and skills relevant to their role in providing professional services. Our review analyses the changing role of accountants due to technological trends, the changes in their skill requirements and how well they are prepared for new technology. We also focus on the impact of technological changes on accounting education at higher educational institutions. Adequate quality in the accounting profession requires a quick institutional and social response.

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Section: Razvoj Novog Modela Za Serfitikovane Računovođeunclassified

Shaping the Future of the Accounting Profession in Accordance With Technological Progress and an Overview of the Stem Field

Knežević,

Bogojević Arsić,

Milojević

et al. 2023

Revizor

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“…računovodstveni sistem (21), tako da je ona bitna i za unapređenje rada forenzičkih računovođa, što se posebno ističe ako se ima u vidu da profesionalni računovođa ima ključnu ulogu u izveštavanju o tome kako novi modeli poslovanja kreiraju vrednost (5).…”

Section: Pitanje Je U Kojoj Meri Država Srbija Može Biti Efikasna U B...unclassified

The Role of Accounting Forensics in Criminal Proceedings

Janković¹

2023

revizor

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The lack of quality forensic analysis of financial reports and records, as a result of the lack of forensic accounting experts and implementation framework, is a real problem in combating financial crime. Forensic accounting can serve as a potential tool to combat financial crime and to identify and track cases of financial crime. In criminal proceedings, accounting forensics can have different roles, starting from financial forensics, expert, witness and professional adviser. The aim of this paper is to point out the significant role of accounting forensics in criminal proceedings.

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“…U uslovima krize javlja se objektivna potreba za značajnim povećanjem pažnje na organizaciju kontrole u različitim organizacijama (26). Pitanja efikasnog korišćenja resursa, korišćenja opreme i tehnologije visokih performansi rešavaju se na nivou organizacije, gde se generišu proizvodi potrebni društvu i gde je koncentrisano najkvalifikovanije osoblje.…”

Section: Interna Kontrola I Revizija Za Efikasno Finansijsko Upravljanjeunclassified

Education and Training in the Field of Strategic Financial Management and Control: Which Direction Should We Go?

Milošević,

Stojiljković,

Raičević

et al. 2023

revizor

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This paper deals with researching the directions in which education and training should move when it comes to financial management and control with a focus on strategic aspects. The paper investigates the role of the financial director within organizations, and how he/she contributes to achieving financial optimization. Emphasis is placed on the importance of effective communication and coordination between educational institutions and professionals. The paper provides insights into how organizations can improve their financial management processes by key aspects of financial literacy.

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Internal Control and Computer Environment

Cited by 3 publications

References 6 publications

Shaping the Future of the Accounting Profession in Accordance With Technological Progress and an Overview of the Stem Field

Shaping the Future of the Accounting Profession in Accordance With Technological Progress and an Overview of the Stem Field

The Role of Accounting Forensics in Criminal Proceedings

Education and Training in the Field of Strategic Financial Management and Control: Which Direction Should We Go?

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