Internet of things: Emerging impacts on digital reporting

Valentinetti, Diego; Muñoz, Francisco Flores

doi:10.1016/j.jbusres.2021.01.056

Cited by 24 publications

(10 citation statements)

References 67 publications

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“…Academic studies in relation to IoT are still recent and restricted. One of these is the study by Valentinetti and Flores (2021) that analyzed how each element of corporate communication can be reshaped with the advent of the IoT phenomenon. An interesting experiment is the study of Qiu (2016) which presented the characteristics of IOT technology and accounting information integrating radio frequency technology into the accounting information platform.…”

Section: Iot -Internet Of Thingsmentioning

confidence: 99%

Accounting Professionals and Digital Maturity: insight from the reflections of digital transformation / Profissionais Contábeis e Maturidade Digital: insights sobre os reflexos da transformação digital

Aguiar¹,

Gouveia²,

Rodrigues³

2021

BJB

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The digital transformation has introduced new challenges and significant changes for society, intensified in this time of (post) pandemic (COVID-19). Among these challenges, the process of learning new technology by professionals, known as digital maturity, has taken on a critical role. It is a fact that digital maturity and digital transformation are not the same thing, but are intimately connected, as both are essential in the current business context.Despite the relevance of the matter, state of the art focuses, mainly, on building models to evaluate the digital maturity of organizations, reducing the prospect of impacts on the professionals. The goal of this research seeks firstly to evaluate studies on digital technology and their impacts on accounting. For this, bibliographical research was carried out based on Scopus and Science Direct examining the relevant publications on digital technology and accounting. Next, we analyzed the results found on the research conducted with accounting postgraduate students in order to understand their level of digital maturity regarding the technologies in evidence in the current market. The analyses revealed that, despite the impact, accounting professionals are still quite unaware of or have limited knowledge about these technologies and consequently the reflexes on their profession.

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Section: Iot -Internet Of Thingsmentioning

confidence: 99%

Accounting Professionals and Digital Maturity: insight from the reflections of digital transformation / Profissionais Contábeis e Maturidade Digital: insights sobre os reflexos da transformação digital

Aguiar¹,

Gouveia²,

Rodrigues³

2021

BJB

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“…Immersive environments collect technologies that allow immersion into virtual reality and nonphysical worlds or the employment of virtual instruments to enhance human perception within the real-world environment [56]. IoT technologies refer to connected physical devices or "things" equipped with sensors that collect and share information within a network over the internet [57]. Open and crowd-based platforms encompass a set of tools, applications, and platforms to employ open and crowd-based approaches, allowing access to information, data, knowledge, sources, software, as well as activities performed by people and citizens [58], [59], [60].…”

Section: Table II Taxonomy Of Key Technologiesmentioning

confidence: 99%

A Framework for Investigating the Adoption of Key Technologies: Presentation of the Methodology and Explorative Analysis of Emerging Practices

Cammarano

Varriale

Michelino

et al. 2024

IEEE Trans. Eng. Manage.

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In this article, we present a framework for performing a systematic literature review on the implementation of emerging business practices and the adoption of these key technologies: three-dimensional printing, artificial intelligence, blockchain, computing, digital applications, geospatial technologies, immersive environments, Internet of things, open and crowd-based platforms, proximity technologies, and robotics. Through the content analysis of the full text of scientific papers, emerging practices are captured and then classified within a group of standardized labels. This allows to summarize an emerging practice as the use of a key technology within a business context-represented by industry, business function, and business process adopting the technology-with the aim of achieving improvements in terms of business performance. The adoption of this methodology allows the recognition of the opportunities for companies of enhancing performance through key technologies. With this study, the framework is tested by classifying more than 22 000 scientific articles and extracting 15 708 emerging practices. The explicative power of data collected is demonstrated by performing an explorative analysis aiming at illustrating the state-of-the-art of emerging practices. Moreover, by employing association rules algorithms, 262 practices are found as the most frequent and relevant and are the candidate for becoming future best practices.

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“…One of the developments that occurred so massively was the use of an information technology-based accounting system, of course, had implications for the use of audit document sources that were no longer manual to find out economic transactions [1]. A good information technology system will certainly align with the strategy and business objectives set.…”

Section: Financial Statement Audit Planning In the Digital Eramentioning

confidence: 99%

“…The use of the internet and information technology is an important requirement in industrial era 4.0. Digitization in each transaction line causes significant changes in the accounting process of a business entity [1]. Digitization also has implications for the process of auditing financial statements by auditors [2].…”

Section: Introductionmentioning

confidence: 99%

Good Audit Planning Practices in the Digital Era

Apandi¹,

Sofia²,

Zulhaimi³

2022

Proceedings of the 6th Global Conference on Business, Management, and Entrepreneurship (GCBME 2021)

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The purpose of this study is to identify important considerations that must be carried out by junior auditors in the planning phase in the current digitalization era. This research uses a qualitative study approach by conducting in-depth interviews with experts in auditing, information technology, and the digital economy. The results show that the critical considerations that need to be considered by the junior auditor are a comprehensive understanding of the auditee on 1) Information Technology-Based Accounting System; 2) IT Governance and the Possibility of Digital Fraud; 3) Business risks related to increasingly fierce industry competition; 4) Analytical procedures using big data analysis; and other important things related to the auditors themselves, namely 5) Digital-Based Audit Working Papers. The research results have implications for current audit learning, which must adapt to the audit environment in the digital era. The limitation of this research is that the research area of audit planning aspect is generally discussed. However, the characteristics of each industry are different. Then further research can be developed by linking the planning process with the type of industry.

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Internet of things: Emerging impacts on digital reporting

Cited by 24 publications

References 67 publications

Accounting Professionals and Digital Maturity: insight from the reflections of digital transformation / Profissionais Contábeis e Maturidade Digital: insights sobre os reflexos da transformação digital

Accounting Professionals and Digital Maturity: insight from the reflections of digital transformation / Profissionais Contábeis e Maturidade Digital: insights sobre os reflexos da transformação digital

A Framework for Investigating the Adoption of Key Technologies: Presentation of the Methodology and Explorative Analysis of Emerging Practices

Good Audit Planning Practices in the Digital Era

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