Tytuł:

Transformation in Accounting – Methodological Introduction

Autor:

Nita, Bartłomiej ; Wanicki, Piotr

Współtwórca:

Nita, Bartłomiej. Redakcja ; Wanicki, Piotr. Redakcja

Temat i słowa kluczowe:

digital accounting ; artificial intelligence in finance ; blockchain ; data analytics ; cybersecurity ; early warning systems ; audit financial and non-financial reporting ; ethics

Opis:

Quote as: Nita, B., & Wanicki, P. (2025). Transformation in Accounting – Methodological Introduction. In B. Nita, P. Wanicki (Eds.), Digital Transformation in Accounting: Modern Technologies and Ethical Dilemmas Reshaping Financial Management and Reporting (pp. 6-14). Publishing House of Wroclaw University of Economics and Business.

Abstrakt:

[How are digital technologies transforming finance and reporting — and what ethical challenges arise as a result? This monograph, edited by Bartłomiej Nita and Piotr Wanicki, synthesizes the latest research on the digital transformation of accounting, combining a rigorous methodological approach with insights from financial management practice. The authors provide a comprehensive literature review (based on Scopus and Web of Science) and identify four key thematic clusters: The evolving role of CFOs and financial managers Audit, control, and regulatory frameworks Decision-making, cybersecurity, and early warning systems Financial and non-financial reporting. Each cluster explores the impact of AI, data analytics, cloud technologies, and blockchain — alongside the related ethical risks and governance challenges. The publication concludes with concise research implications and future directions relevant to academics, practitioners, and regulators. Who is it for? • Researchers and PhD students in accounting, auditing, and fintech • CFOs, controllers, auditors, and ESG reporting professionals • Regulators and standard-setters • Business students seeking an overview of the latest trends in digital finance. Selected contents Methodological introduction The role of financial managers (CFOs) Audit, control, and regulations Decision-making, cybersecurity, and early warning signals Financial and non-financial reporting Conclusions and synthesis.] z zapowiedzi

Wydawca:

Publishing House of Wroclaw University of Economics and Business

Miejsce wydania:

Wroclaw

Data wydania:

2025

Typ zasobu:

rozdział

Identyfikator zasobu:

doi:10.15611/2025.45.0.01

Język:

eng

Prawa:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Prawa dostępu:

Dla wszystkich zgodnie z licencją

Licencja:

CC BY-SA 4.0

Lokalizacja oryginału:

Uniwersytet Ekonomiczny we Wrocławiu