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Adoption of RPA Technology in Micro and Small Audit Entities 小微审计实体采用 RPA 技术的情况
IF 1.6 Q3 BUSINESS, FINANCE Pub Date : 2024-07-01 DOI: 10.2308/jeta-2023-036
Tom Erik Wiklund, Even Fallan
This study explores the adoption of robot process automation (RPA) technology among micro and small audit entities. Whereas studies on RPA adoption have focused on the Big 4, this study contributes by examining (1) micro and small independent audit firms and (2) small, provincial offices affiliated with large audit firms such as the Big 4. The contribution also includes insight into the autonomy of RPA adoption of these small, provincial-affiliated offices. By drawing upon innovation adoption theory, we analyze interview data concerning partners’ and managers’ assessments of adoption decisions. The nonadoption of RPA is explained by three lags: a standardization–regulation lag, a supply side (auditor) lag, and a demand side (audit client) lag. The small, provincial offices affiliated with large audit firms experience autonomy regarding RPA adoption when they carry out audit assignments on their local clients: “Big 4 auditor” is not a homogenous concept in this respect.
本研究探讨了微型和小型审计实体采用机器人流程自动化 (RPA) 技术的情况。有关采用 RPA 的研究主要集中在四大,而本研究则通过考察(1)微型和小型独立审计公司以及(2)隶属于四大等大型审计公司的小型省级办事处做出了贡献。本研究的贡献还包括深入了解这些小型省级附属办事处采用 RPA 的自主性。通过借鉴创新采用理论,我们分析了有关合伙人和经理对采用决策评估的访谈数据。不采用 RPA 的原因有三个:标准化-监管滞后、供应方(审计师)滞后和需求方(审计客户)滞后。隶属于大型审计公司的小型省级办事处在执行当地客户的审计任务时,在采用 RPA 方面享有自主权:在这方面,"四大审计师 "并不是一个单一的概念。
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引用次数: 0
Rethinking the Standard-Setting Process: The Role of Intangibles 反思标准制定过程:无形资产的作用
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2024-02-01 DOI: 10.2308/jeta-2024-001
Melissa A. Dardani, Yu Gu, Hanxin Hu, Ann F. Medinets, Dan Palmon, Miklos A. Vasarhelyi
This think piece looks at the traditional reporting for intangibles and concludes that the measuring and reporting of intangibles needs a structural rethinking to incorporate 21st-century technology involving new forward-looking information and methods to provide information that is consistent with current capabilities (e.g., apps, bots, multiple databases, artificial intelligence). Traditional measurement methods, first published by Fra Luca Pacioli, satisfied business needs for centuries, but they limit modern external stakeholders’ ability to evaluate and compare firms’ current performance or predict their future performance. The traditional concepts of articulation, consolidation, and valuation of intangibles are inadequate, and sometimes blatantly misleading. Further, empirical research has ignored the emergence of new circumstances in business operations and accounting technology. The goal of this think piece is to discuss the traditional backward-looking approach to financial reporting for intangibles and to outline some considerations for developing a new system.
这篇思考文章探讨了无形资产的传统报告方式,并得出结论:无形资产的衡量和报告需要进行结构性反思,以纳入 21 世纪的技术,其中涉及新的前瞻性信息和方法,以提供与当前能力(如应用程序、机器人、多重数据库、人工智能)相一致的信息。由卢卡-帕乔利(Fra Luca Pacioli)首创的传统测量方法满足了数百年来的商业需求,但却限制了现代外部利益相关者评估和比较企业当前绩效或预测其未来绩效的能力。传统的无形资产衔接、合并和估值概念是不充分的,有时甚至是公然误导。此外,实证研究忽视了企业运营和会计技术方面出现的新情况。本思考文章旨在讨论无形资产财务报告的传统后视方法,并概述开发新系统的一些考虑因素。
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引用次数: 0
Navigating the Digital Landscape: Unraveling Technological, Organizational, and Environmental Factors Affecting Digital Auditing Readiness in the Malaysian Public Sector 数字景观导航:揭示影响马来西亚公共部门数字审计就绪程度的技术、组织和环境因素
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-12-01 DOI: 10.2308/jeta-2022-072
Wan Nurul Basirah Wan Mohamad Noor, Siti Noor Azmawaty Abd Razak, Yusri Huzaimi Mat Jusoh, Siti Jeslyn Hasan
The tremendous development of IT requires auditors to be equipped with IT knowledge and tools to navigate the rapid development of e-government in public sectors, supporting the nation’s transformation agenda. However, the audit technology used by public sector auditors remains underutilized. This study examines Malaysian public sector internal auditors’ readiness for digital auditing. Questionnaires were distributed to 149 internal auditors, and the data were analyzed using PLS-SEM. Findings revealed that only technological and environmental factors were found to have a significant influence on the readiness of internal auditors to utilize digital auditing in their jobs, whereas organizational factors had no significant influence. The findings are anticipated to enrich the body of knowledge on the readiness of Malaysian public sector internal auditors to embrace digitalization as part of their routine. Understanding determinants is crucial for authorities to ensure digital economy players, including public sector internal auditors, are technology-ready for digital competencies. JEL Classifications: M42; M48.
信息技术的迅猛发展要求审计人员掌握信息技术知识和工具,以适应公共部门电子政务的快速发展,支持国家的转型议程。然而,公共部门审计师使用的审计技术仍未得到充分利用。本研究探讨了马来西亚公共部门内部审计师对数字审计的准备情况。研究向 149 名内部审计师发放了调查问卷,并使用 PLS-SEM 对数据进行了分析。研究结果显示,只有技术和环境因素对内部审计师在工作中使用数字审计的准备程度有显著影响,而组织因素则没有显著影响。预计研究结果将丰富马来西亚公共部门内部审计师将数字化作为日常工作一部分的意愿方面的知识体系。了解决定性因素对于政府部门确保包括公共部门内部审计师在内的数字经济参与者为数字能力做好技术准备至关重要。JEL 分类:M42; M48.
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引用次数: 0
Deloitte Canada’s Cocreated ICT Simulation for Advanced Accounting 德勤加拿大 Cocreated ICT 高级会计模拟项目
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-12-01 DOI: 10.2308/jeta-2022-020
Samantha Taylor, Kara Barnard, Janine McGregor, Angela Rafuse
In business, shift happens fast. Consequently, the accounting profession, including students, must adapt early and often. Fortunately, students reported improved learning and satisfaction through interactive professional learning experiences (Riley, Eldridge, and Venkatesh 2021). This study introduces a cocreated simulation between our university and Deloitte Canada, a professional services firm. A partnership of academics, auditors, and consultants yielded this information communications technology (ICT) business combination simulation for an advanced financial accounting course. Our simulation aimed to empower learners to focus on communicating technical accounting solutions in a professional environment. We also provided a video simulation, solution, and assessment rubric.
在商界,变化发生得很快。因此,会计行业,包括学生,必须尽早和经常适应。幸运的是,学生们报告说,通过互动的专业学习体验,学习和满意度得到了提高(Riley, Eldridge, and Venkatesh 2021)。本研究引入了我校与专业服务公司德勤加拿大共同创建的模拟。学者、审计师和顾问的合作为高级财务会计课程制作了这个信息通信技术(ICT)业务组合模拟。我们的模拟旨在使学习者能够专注于在专业环境中沟通技术会计解决方案。我们还提供了视频模拟、解决方案和评估规则。
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引用次数: 0
A Tableau Teaching Application in Financial Data Analytics to State Local Governments: A Case Study on Louisiana Local Government 州地方政府财务数据分析中的 Tableau 教学应用:路易斯安那州地方政府案例研究
IF 1.8 Q2 Business, Management and Accounting Pub Date : 2023-11-01 DOI: 10.2308/jeta-2022-057
Linda A. Kidwell, Jennifer M. Cainas
This case builds students’ critical thinking skills and knowledge of how Big Data analytics are used in an audit. Using real local government data, students will utilize Tableau to create and analyze visualizations to answer questions regarding governmental entities’ fiscal health, search for anomalies, and make recommendations to management. These skills are increasingly necessary in today’s workplace and will also be more heavily tested on the CPA Exam beginning in 2024. Additionally, this case addresses AACSB Business Accreditation Standard 4, which calls for critical thinking and current, forward-looking curriculum, and AACSB Accounting Accreditation Standard 5, which calls for the integration of information technology into the curriculum and preparing students to adapt to emerging technologies. Evidence suggests this case improves students’ confidence with Big Data analytics and is a useful learning tool. The case is appropriate for use in data analytics, accounting information systems, governmental accounting, and auditing classes. Data Availability: Efficacy data are available from the authors.
本案例可培养学生的批判性思维能力,使其了解大数据分析在审计中的应用。通过使用真实的地方政府数据,学生将利用 Tableau 创建和分析可视化数据,以回答有关政府实体财政健康状况的问题,搜索异常情况,并向管理层提出建议。这些技能在当今的职场中越来越必要,而且从 2024 年开始,注册会计师考试也将更多地考查这些技能。此外,本案例还符合 AACSB 商业认证标准第 4 条和 AACSB 会计认证标准第 5 条,前者要求课程具有批判性思维和前瞻性,后者要求将信息技术融入课程,并培养学生适应新兴技术的能力。有证据表明,本案例提高了学生对大数据分析的信心,是一个有用的学习工具。本案例适合在数据分析、会计信息系统、政府会计和审计课程中使用。 数据可用性:有效性数据可向作者索取。
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引用次数: 0
Covers and Front Matter 封面及封面
Q2 Business, Management and Accounting Pub Date : 2023-10-01 DOI: 10.2308/1554-1908-20-2.i
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引用次数: 0
Data Analytics, Netlike Knowledge Structure, and Academic Performance 数据分析、网络知识结构与学习成绩
Q2 Business, Management and Accounting Pub Date : 2023-10-01 DOI: 10.2308/jeta-2022-056
Freddie Choo, Kim Tan
ABSTRACT The first objective of this study was to investigate whether data analytics could form a netlike knowledge structure (NKS) of learned course materials in accounting. We tested a group of students that used data analytics to solve an asset misappropriation case study and a control group that did not. We found evidence that data analytics has formed such a structure. The second objective was to investigate whether NKS was associated with academic performance. We conducted regression analyses on the NKSs and test scores. We found evidence that NKS with high connectivity and processing efficiency was associated with better accounting test scores. Overall, the findings imply that integrating data analytics into accounting courses benefits the learning of course materials by forming an NKS positively associated with academic performance. This study makes several contributions, including extending the work on NKS conducted predominantly in the cognitive science domain to the accounting domain.
摘要本研究的第一个目的是探讨数据分析是否可以形成一个网状的知识结构(NKS)的学习课程材料在会计。我们测试了一组使用数据分析来解决资产盗用案例研究的学生和一组没有使用数据分析的对照组。我们发现数据分析已经形成了这样一个结构的证据。第二个目的是调查NKS是否与学习成绩有关。我们对nks和考试成绩进行了回归分析。我们发现证据表明,高连接和处理效率的NKS与更好的会计考试成绩相关。总体而言,研究结果表明,将数据分析整合到会计课程中,通过形成与学习成绩正相关的NKS,有利于课程材料的学习。本研究做出了一些贡献,包括将主要在认知科学领域进行的NKS工作扩展到会计领域。
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引用次数: 0
Large Language Models: An Emerging Technology in Accounting 大型语言模型:会计中的新兴技术
Q2 Business, Management and Accounting Pub Date : 2023-10-01 DOI: 10.2308/jeta-2023-047
Miklos A. Vasarhelyi, Kevin C. Moffitt, Trevor Stewart, Dan Sunderland
ABSTRACT This commentary discusses how large language models like ChatGPT hold transformative potential in accounting, including education, research, and professional auditing. In the educational sphere, the advent of ubiquitous artificial intelligence (AI) tutors could potentially solve Bloom’s Two Sigma Problem, heralding a new era of personalized learning. Accounting research stands to benefit immensely, particularly in tasks that rely heavily on natural language processing. In the professional auditing domain, the capabilities of ChatGPT to create broad outlines of risks inherent in certain accounts and assertions can enable engagement teams to create more risk-responsive audit plans. However, although the advantages are remarkable, they are accompanied by potential pitfalls that necessitate cautious navigation. Even with these challenges, AI’s impending transformation in personal and professional lives cannot be overlooked, as accounting stands on the brink of significant change. JEL Classifications: M40; M42; O33.
这篇评论讨论了像ChatGPT这样的大型语言模型如何在会计,包括教育,研究和专业审计方面具有变革潜力。在教育领域,无处不在的人工智能(AI)导师的出现可能会解决布鲁姆的二西格玛问题,预示着个性化学习的新时代的到来。会计研究将从中受益匪浅,尤其是在那些严重依赖自然语言处理的任务中。在专业审计领域,ChatGPT创建某些帐户和断言中固有风险的大致轮廓的功能可以使业务团队创建更具风险响应性的审计计划。然而,尽管优势显著,但它们也伴随着潜在的陷阱,需要谨慎导航。即使面临这些挑战,人工智能在个人和职业生活中即将发生的变革也不容忽视,因为会计正处于重大变革的边缘。JEL分类:M40;M42;O33。
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引用次数: 0
Editorial Policy 编辑政策
Q2 Business, Management and Accounting Pub Date : 2023-10-01 DOI: 10.2308/1554-1908-20-2.251
{"title":"Editorial Policy","authors":"","doi":"10.2308/1554-1908-20-2.251","DOIUrl":"https://doi.org/10.2308/1554-1908-20-2.251","url":null,"abstract":"","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135705680","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}
引用次数: 0
WILDCAT Grocery Stores: A Case Study on Information Systems and Data Analytics 野猫杂货店:信息系统和数据分析的案例研究
Q2 Business, Management and Accounting Pub Date : 2023-10-01 DOI: 10.2308/jeta-2022-037
James L. Bierstaker, Danielle R. Lombardi, Wenru Wang
ABSTRACT The current data environment spurs technological and business analytics innovations in both practice and research. Many large consulting firms invest heavily in technology to help business analysts develop skills in extracting and visualizing useful information from large sets of data. The purpose of this teaching case is to provide students with practice in data analytics techniques and consider computer-based systems in the revenue cycle. Students will read a teaching case based on a real grocery store chain, referred to as WILDCAT Grocery Stores, Inc.; evaluate its systems and use of technology for the revenue cycle; and apply data analytics to a large fictional transaction dataset for information extraction. In addition, we introduce the use of Python programming and visualizations into the case analysis to highlight the efficiency of newly emerging data analytics techniques.
当前的数据环境刺激了实践和研究中的技术和商业分析创新。许多大型咨询公司在技术上投入了大量资金,以帮助业务分析师开发从大量数据中提取和可视化有用信息的技能。本教学案例的目的是为学生提供数据分析技术的实践,并在收入周期中考虑基于计算机的系统。学生将阅读一个基于真实杂货店连锁店的教学案例,被称为WILDCAT grocery Stores, Inc.;评估其收入周期的系统和技术使用情况;并将数据分析应用于大型虚拟交易数据集,进行信息提取。此外,我们在案例分析中引入了Python编程和可视化的使用,以突出新兴数据分析技术的效率。
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引用次数: 0
期刊
Journal of Emerging Technologies in Accounting
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