СтаттяЗовнішня публікація30 грудня 2022 р.

Industry 4.0 and Accounting: a theoretical approach

Oksana OnyshchenkoORCIDŽaneta SimanavičienėORCIDNataliia SemenyshenaORCID

Анотація

This research aims to provide a systematic analysis of the impact of industry-4 on the accounting system, by analyzing the existing literature, contemporary concepts, data and gaps for future research directions. This research uses information from existing literature collection of publishing databases from 2008 to 2022 were explored using the keywords “Industry 4.0” “accounting”, “accounting information” in their title and abstract to examine which publications to be included. Based on the search, a total of 90 journal articles were selected, and information was collected. The influence of Industry 4.0 on the accounting system is determined and the technologies affected by the fourth industrial revolution in terms of accounting (Big Data or Data Analytics, Cloud Computing, AI, Blockchain, Internet of Things (IoT), Robotic Process Automation) and changes waiting for the profession of accountant. The coordination of efforts of business, education and the state in the context of the development of Industry 4.0 technologies was noted.

Класифікація

Домен

Physical SciencesSocial Sciences

Галузь

Computer ScienceEconomics, Econometrics and FinanceEngineering

Підгалузь

Information SystemsGeneral Economics, Econometrics and FinanceIndustrial and Manufacturing Engineering

Тема

Blockchain Technology Applications and Security★Digital Transformation in Financial ServicesDigital Transformation in Industry

Ідентифікатори

DOI: 10.26642/ppa-2022-2(6)-32-39

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