Аrtificiаl intеlligеncе (AI) is rаpidly bringing аbоut chаngеs in the wаy еntities аrе оperаted, аnd this chаngе is еxpеctеd tо tаke оvеr the cоrе аspеcts оf the аccоunting industry. Thе аccounting prоfession hаs shiftеd its аttentiоn frоm the еrа оf pаpеr аnd pеncil tо the era of digitization,which evolves in the following stages: electronic tables MS Excel, access, then specialized software: 1C: accounting, universal accounting, the next stage is the ERP system( it is a computer system used by companies for Resource Management), another stage is Cloud technology and at the top of all stages is artificial intelligence itself. Thе purposе оf this study is tо еxаmine thе impаct of аrtificiаl intеlligencе оn аccоunting, to knоw thе stаgеs оf the dеvelоpmеnt оf аrtificiаl intеlligеnce аnd its usе in аccounting. Alsо, tо undеrstаnd the cоncеpt knоwn as аrtificiаl intеlligеncе and the positive and negative impact on the accounting profession. Learning about the importance of artificial intelligence in accounting and the importance of accountants.
{"title":"The impact of artificial intelligence on the accounting profession","authors":"Natalia Cotirsau","doi":"10.53486/issc2023.29","DOIUrl":"https://doi.org/10.53486/issc2023.29","url":null,"abstract":"Аrtificiаl intеlligеncе (AI) is rаpidly bringing аbоut chаngеs in the wаy еntities аrе оperаted, аnd this chаngе is еxpеctеd tо tаke оvеr the cоrе аspеcts оf the аccоunting industry. Thе аccounting prоfession hаs shiftеd its аttentiоn frоm the еrа оf pаpеr аnd pеncil tо the era of digitization,which evolves in the following stages: electronic tables MS Excel, access, then specialized software: 1C: accounting, universal accounting, the next stage is the ERP system( it is a computer system used by companies for Resource Management), another stage is Cloud technology and at the top of all stages is artificial intelligence itself. Thе purposе оf this study is tо еxаmine thе impаct of аrtificiаl intеlligencе оn аccоunting, to knоw thе stаgеs оf the dеvelоpmеnt оf аrtificiаl intеlligеnce аnd its usе in аccounting. Alsо, tо undеrstаnd the cоncеpt knоwn as аrtificiаl intеlligеncе and the positive and negative impact on the accounting profession. Learning about the importance of artificial intelligence in accounting and the importance of accountants.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"2 Suppl 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125670856","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article examines the accounting harmonization process but also the organizations involved in this process at the international level. Analyze the proposed goals and objectives of these organizations in order to create a common accounting language that everyone can understand.
{"title":"Organisms involved in accounting harmonization at the international level","authors":"Ala Braga","doi":"10.53486/issc2023.56","DOIUrl":"https://doi.org/10.53486/issc2023.56","url":null,"abstract":"This article examines the accounting harmonization process but also the organizations involved in this process at the international level. Analyze the proposed goals and objectives of these organizations in order to create a common accounting language that everyone can understand.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123296748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The XXI century could be easily call the century of mass electronic transformation and digitization. This is the phenomenon that has "invaded" us together with globalization. At the initial stages of the COVID-19 pandemic, the circumstance of remote learning and work (freelance) expanded dramatically. Small and medium-sized companies quickly adapted to the new normality were more likely to identify new business opportunities and therefore be more prosperous. Nevertheless, companies are taking advantage of new technical means to provide services, for example, IT, since IT services are the first type of services that cannot be performed from a distance, even for companies abroad. Last, but not the least, security should be noted for the retaliation of services rendered and the performance of work, for this reason intermediary platforms have also appeared to protect both beneficiaries and service providers.
{"title":"Some accounting and tax aspects regarding the import of services in the Republic of Moldova","authors":"Cristina Berbeca","doi":"10.53486/issc2023.30","DOIUrl":"https://doi.org/10.53486/issc2023.30","url":null,"abstract":"The XXI century could be easily call the century of mass electronic transformation and digitization. This is the phenomenon that has \"invaded\" us together with globalization. At the initial stages of the COVID-19 pandemic, the circumstance of remote learning and work (freelance) expanded dramatically. Small and medium-sized companies quickly adapted to the new normality were more likely to identify new business opportunities and therefore be more prosperous. Nevertheless, companies are taking advantage of new technical means to provide services, for example, IT, since IT services are the first type of services that cannot be performed from a distance, even for companies abroad. Last, but not the least, security should be noted for the retaliation of services rendered and the performance of work, for this reason intermediary platforms have also appeared to protect both beneficiaries and service providers.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125254289","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Today, the crucial importance of information in economic and social development is universally recognized. To be useful in any field of activity, information must be collected, stored, processed, and transmitted to those who need it. In this sense, information technologies play an essential role and have made impressive progress in recent decades, causing significant transformations at the societal, organizational, and individual levels. One area where the use of information technologies has become increasingly important is accounting. As well as accounting is a vital function for any organization, which involves keeping track of financial transactions and ensuring that financial records are accurate and up-to-date it is of paramount importance to keep pace with the changing business environment and evolving regulatory requirements, so accounting professionals have turned to technology solutions to improve the speed, accuracy, and reliability of their work. Overall, the integration of technology in accounting has allowed organizations to improve their financial management, reduce the risk of errors and fraud, and stay up-to-date with regulatory requirements. As the pace of technological innovation continues to accelerate, accounting professionals will likely continue to rely on technology solutions to streamline their work and provide more accurate and timely financial information.
{"title":"Practical aspects of accounting for personnel settlements in the context of digitalization of information processes","authors":"Mihaela Dumanschi","doi":"10.53486/issc2023.39","DOIUrl":"https://doi.org/10.53486/issc2023.39","url":null,"abstract":"Today, the crucial importance of information in economic and social development is universally recognized. To be useful in any field of activity, information must be collected, stored, processed, and transmitted to those who need it. In this sense, information technologies play an essential role and have made impressive progress in recent decades, causing significant transformations at the societal, organizational, and individual levels. One area where the use of information technologies has become increasingly important is accounting. As well as accounting is a vital function for any organization, which involves keeping track of financial transactions and ensuring that financial records are accurate and up-to-date it is of paramount importance to keep pace with the changing business environment and evolving regulatory requirements, so accounting professionals have turned to technology solutions to improve the speed, accuracy, and reliability of their work. Overall, the integration of technology in accounting has allowed organizations to improve their financial management, reduce the risk of errors and fraud, and stay up-to-date with regulatory requirements. As the pace of technological innovation continues to accelerate, accounting professionals will likely continue to rely on technology solutions to streamline their work and provide more accurate and timely financial information.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121616690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Andreea I Dinu, Elena Raluca Lupu, Alina Negrus-Costin
The EU Directive 2014/95/EU requires large companies, including those in the energy sector, to disclose non-financial information, such as environmental, social, and governance (ESG) issues, in their annual reports. This has led many energy companies to integrate sustainability and ESG reporting into their overall corporate reporting. However, complying with the directive can present both challenges and opportunities for energy companies. This document aims to analyse the impact of integrated reporting on the value relevance of European energy companies. To accomplish this, we analysed three of the most significant companies in the energy sector: Haliburton, Schlumberger, and Baker Hughes. In their annual reports for the year 2021, each company applied European Directive 2014/95/EU. During the analysis, we paid close attention to the additional information regarding economic, environmental, and social issues. Particular attention was paid to the relationship between financial and non-financial information. In addition to the current condition, we focused on and evaluated the communicated future plans and visions for development in the areas listed below. Due to the application of content analysis, it was possible to assess the corporations using an evaluation matrix. Consequently, we evaluated the information contained in the reports and determined a quantifiable overall result.
{"title":"Challenges of social and environmental issues of companies operating in the energy industry","authors":"Andreea I Dinu, Elena Raluca Lupu, Alina Negrus-Costin","doi":"10.53486/issc2023.10","DOIUrl":"https://doi.org/10.53486/issc2023.10","url":null,"abstract":"The EU Directive 2014/95/EU requires large companies, including those in the energy sector, to disclose non-financial information, such as environmental, social, and governance (ESG) issues, in their annual reports. This has led many energy companies to integrate sustainability and ESG reporting into their overall corporate reporting. However, complying with the directive can present both challenges and opportunities for energy companies. This document aims to analyse the impact of integrated reporting on the value relevance of European energy companies. To accomplish this, we analysed three of the most significant companies in the energy sector: Haliburton, Schlumberger, and Baker Hughes. In their annual reports for the year 2021, each company applied European Directive 2014/95/EU. During the analysis, we paid close attention to the additional information regarding economic, environmental, and social issues. Particular attention was paid to the relationship between financial and non-financial information. In addition to the current condition, we focused on and evaluated the communicated future plans and visions for development in the areas listed below. Due to the application of content analysis, it was possible to assess the corporations using an evaluation matrix. Consequently, we evaluated the information contained in the reports and determined a quantifiable overall result.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"87 1-3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116765882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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