Title: Emerging Technologies in Finance Inclusion: A Theoretical Framework and Research Directions     PDF

Publisher: INATGI      

Author: Shehkar Rathor

Abstract: 

The new accounting in the future should be an innovative and disruptive accounting system that integrates various emerging technologies, such as blockchain, cloud computing, data analytics, AI (artificial intelligence), and IoT (Internet of Things). Not just technology adoption and adaption, but more importantly, emerging technologies make up for the deficiencies of accounting systems, thereby making accounting more practical, precise, and valuable. Emerging technologies could play important roles in accounting, not just upgrading the systems but transforming the conventional approaches to new procedures. In the era of digital economy, this study attempts to explore new accounting mechanisms from emerging technologies’ view and to depict a potential picture of future accounting systems. This research is one of foundational papers that describe future ecology of accounting system.

Keywords: Accounting information systems, emerging technology, digital transformation

Date of Publication: April 12, 2024                             DOI: 10.63646.PRMK7404