Artificial intelligence, big data, blockchain and cloud computing - future accounting?

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F23%3A10253064" target="_blank" >RIV/61989100:27510/23:10253064 - isvavai.cz</a>

Result on the web

<a href="https://www.trendypodnikani.cz/clanky/archiv/tvp-2023-1.html" target="_blank" >https://www.trendypodnikani.cz/clanky/archiv/tvp-2023-1.html</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.24132/jbt.2023.13.1.16_33" target="_blank" >10.24132/jbt.2023.13.1.16_33</a>

Result language

angličtina

Original language name

Artificial intelligence, big data, blockchain and cloud computing - future accounting?

Original language description

The contribution examines how the accounting profession is affected by specific technologies,which are artificial intelligence, big data, blockchain and cloud computing, and thus contributesto the discussion about the use of technology in the accounting profession with its content.According to the literature review, these technologies can dramatically automate and digitize the workof accountants. For that reason, it is important for accountants to understand these technologies, as thesetechnologies are constantly evolving and more companies, will incorporate them into their businessprocesses. The aim of the overview article is to theoretically define artificial intelligence, big data, blockchainand cloud computing, based on an overview of selected research, to analyze available articles on this topicand to propose appropriate recommendations. Although digital tools can replace a whole range of accountingactivities, it is important for accountants not to consider them as a threat, but rather as an aid in their work.For this purpose, it is advisable for accountants to acquire new skills and characteristics, or deepen existingones in such a way as to be competitive in the digital world. Emphasis needs to be placed on the educationof employees in companies, but also on changing the content of teaching in educational institutions, namelyin the field of digital technologies and skills in the field of information and communication technologies, whichalready greatly influence contemporary accounting. At the same time, it is necessary to make such legislativechanges that will reflect the current problem of the entire industry 4.0.

Czech name

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Czech description

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Type

J_ost - Miscellaneous article in a specialist periodical

CEP classification

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OECD FORD branch

50200 - Economics and Business

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2023

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Trendy v podnikání

ISSN

1805-0603

e-ISSN

1805-0603

Volume of the periodical

13

Issue of the periodical within the volume

1

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

18

Pages from-to

16-33

UT code for WoS article

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EID of the result in the Scopus database

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