会计信息与数字化转型:以服务组织为例

Nikolaos Kartalis, Ioannis Veletzas, Georgia Broni, Emmanouil Ginoglou
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 JEL CLASSIFICATION CODES : M40, M41.
 Keywords: Accounting, Management Accounting 
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 JEL CLASSIFICATION CODES : M40, M41.
 Keywords: Accounting, Management Accounting 
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引用次数: 0

摘要

通过引入创新服务和利用数字技术,服务组织越来越多地将自己转变为数字实体。关于会计信息在数字化转型中的应用,以往的研究并不多。在本文中,我们试图研究会计信息在服务公司数字化转型中的作用,并考虑到对45位全球实体经理的调查结果。研究结果表明,会计信息在服务组织的决策过程中发挥着重要作用,而社交媒体、互联网分析和人工智能等数字技术已在当代企业中得到广泛应用。 & # x0D;& # x0D;JEL分类代码:M40、M41. 关键词:会计;管理会计;
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Accounting Information and Digital transformation: The case of services organizations
Services organizations increasingly transforming themselves into digital entities by introducing innovate service and exploiting digital technologies. Not much research had been done in previous years concerning the adaption of digital transformation using the accounting information. In this article we try to investigate the role of the accounting information in digital transformation in service companies taking into account the empirical findings from a survey of 45 managers of worldwide entities. The findings shows that the accounting information plays a significant role in decision making process in service organizations and the digital technologies such as social media, internet analytics and artificial intelligence have been intensively used in contemporary businesses. JEL CLASSIFICATION CODES : M40, M41. Keywords: Accounting, Management Accounting
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