Journal of Emerging Technologies in Accounting
Scope & Guideline
Charting New Territories in Accounting and Technology.
Introduction
Aims and Scopes
- Integration of Emerging Technologies in Accounting:
The journal emphasizes research on how emerging technologies such as artificial intelligence, blockchain, and data analytics are transforming accounting practices and processes. - Innovative Audit and Assurance Practices:
A core area of focus is on innovative approaches to audit and assurance, exploring how technology can enhance reliability and efficiency in auditing. - Impact of Digital Transformation on Accounting:
Research often investigates the implications of digital transformation on financial reporting, compliance, and corporate governance. - Methodological Advances in Accounting Research:
The journal encourages novel methodologies in accounting research, especially those that leverage data analytics and machine learning for better decision-making. - Education and Curriculum Development:
A significant aspect of the journal is the exploration of how emerging technologies can be integrated into accounting education and curricula to prepare future professionals.
Trending and Emerging
- Blockchain Applications in Accounting:
There is an increasing focus on blockchain technology and its applications in enhancing transparency, security, and efficiency in accounting processes. - Data Analytics for Decision-Making:
The use of data analytics in accounting is trending, particularly in areas such as predictive analytics, performance monitoring, and operational efficiency. - Artificial Intelligence in Auditing:
Research on the application of artificial intelligence in auditing is emerging, exploring how AI can streamline audits and improve accuracy. - Cybersecurity in Accounting Systems:
With the rise of digital threats, there is a growing emphasis on cybersecurity measures within accounting information systems and the implications for data integrity. - Sustainability and ESG Reporting:
Emerging themes include the integration of sustainability metrics and Environmental, Social, and Governance (ESG) factors into accounting practices, reflecting a broader societal focus on responsible business conduct.
Declining or Waning
- Traditional Accounting Practices:
Research centered on conventional accounting practices is declining, as the field increasingly shifts towards technology-driven approaches and innovations. - Static Financial Reporting:
The emphasis on static and traditional financial reporting methods is waning, with more focus now on dynamic and real-time reporting facilitated by technology. - Manual Audit Procedures:
There is a noticeable decrease in research related to manual audit procedures, as automation and data analytics tools are rapidly taking precedence in the audit process. - Basic Data Management Techniques:
Research exploring basic data management techniques is declining, reflecting a shift towards advanced data analytics and strategic data governance. - Regulatory Compliance Without Technology Integration:
The exploration of regulatory compliance issues without considering the integration of technology is becoming less frequent, as the relationship between compliance and technology becomes more critical.
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