The Impact of Information Technology (IT) on Modern Accounting Systems

Muhammad Fazlan; Zulkarnain Zulkarnain

doi:10.61132/anggaran.v1i4.242

Authors

Muhammad Fazlan Universitas Internasional Batam
Zulkarnain Zulkarnain Universitas Internasional Batam

DOI:

https://doi.org/10.61132/anggaran.v1i4.242

Keywords:

information technology, accounting, technology.

Abstract

This research aims to evaluate the impact of Information Technology (IT) on Modern Accounting Systems. The research background reflects a shift in the traditional accounting paradigm towards the increasingly rampant application of information technology. The research method used is literature analysis and case studies. Research findings reveal that IT implementation in modern accounting systems not only increases the efficiency and accuracy of data processing, but also makes a significant contribution to strategic decision making and risk management. The implications of this research include the need to develop IT competencies for accounting professionals, as well as the importance of information security policies in managing financial data. Thus, this research provides insight into the crucial role of IT in the transformation of modern accounting systems and highlights important aspects that need to be considered in facing technological developments in the accounting field.

Downloads

Download data is not yet available.

References

Arviollisa, P. A. D., Chan, A., & Nirmalasari, H. (2021). PENGARUH ARTIFICIAL INTELLIGENCE TERHADAP CUSTOMER EXPERIENCE (STUDI PADA PENGGUNA GOJEK BANDUNG, JAWA BARAT). AdBispreneur, 6(2), 115.

Borthick, A. F., & Pennington, R. R. (2017). When data become ubiquitous, what becomes of accounting and assurance? Journal of Information Systems.

Celebi, N. (2010). Public high school teachers opinions on school administrators supervision duty in Turkey. Cypriot Journal Of Educational Sciences, 5(3), 212-231.

Elliott, R. K. 1998. Who are we as a profession.And what must we become? Journal of Accountancy (February): 81.85

Ghasemi, M., Shafeiepour, V., Aslani, M., & Barvayeh, E. (2011). The impact of Information Technology (IT) on modern accounting systems. Procedia-Social and Behavioral Sciences, 28, 112-116.

Gogan, J., L. M. Applegate, and R. Nolan. 1995. KPMG Peat Marwick: The shadow partner. Harvard Business School Teaching Note 5-196-066. (Dec. 1). Cambridge, MA: Harvard Business School.

Jaenudin, Edi (2018). Pelaporan keuangan di era digital. February 2018

Kindzeka. K. Collins, Impact of Artificial Intelligence on Accounting, Auditing and Financial Reporting

Kuzniacki, B. (2019, January 23). The Marriage of Artificial Intelligence and Tax Law: (I) Past & Present. Kluwer International Tax Blog.

Lee, C. S., & Tajudeen, F. P. (2020). Usage and Impact of Artificial Intelligence on Accounting: 213 Evidence from Malaysian Organisations. Asian Journal of Business and Accounting, 13, 213-240.

Lexy. J. Moleong, Metodologi Penelitian Kualitatif, (Bandung: PT Remaja Rosdakarya, 2000), hlm, 112.

Meiryani, M., Putri Hendratno, S., Juwita, A., & Dafi Putra, I. (2021, July). The Impacts of Information Technology on Accounting Systems. In Proceedings of the 9th International Conference on Computer and Communications Management (pp. 1-8).

Pakpahan, R. (2021). ANALISA PENGARUH IMPLEMENTASI ARTIFICIAL INTELLIGENCE DALAM KEHIDUPAN MANUSIA. Journal of Information System, Informatics and Computing Issue Period, 5(2), 506–513.

Reardon, J., R. Hasty, and B. Coe. 1996. The effect of information technology on productivity in retailing. Journal Of Retailing 72 (4).

Reddy, P. S., Yasaswi, K. R. K., & Kumar, B. K. (2019). Accounting Intelligence—The New Era in Accounting. Journal of Information and Computational Science, 9, 692-697.

Shafer, S. M., and T. A. Byrd. 2000. A framework for measuring the efficiency of organizational investments in Information technology usingvdata envelopment analysis. Omega 28: 125.141.

Smith, S. 1997. The smart way to invest in computers. Journal of Accountancy (May): 63.65.

Stancheva-Todorova, E. P. (2018). How Artificial Intelligence Is Challenging Accounting Profession. International Scientific Publications, 12, 126-141.

Ucoglu, D. (2020). Current Machine Learning Applications in Accounting and Auditing. Pressacademia, 12, 1-7.

Wang, C. H., R. D. Gopal, and S. Zionts. 1997. Use of data envelopment analysis in assessing information Technology impact on firm performance. Annals of Operations Research 73: 191.213.