Public Accounting and Sustainability,
Journal Year:
2024,
Volume and Issue:
1(2), P. 20 - 37
Published: Aug. 30, 2024
Research
aims:
This
study
aims
to
map
the
literature
on
accounting
education
quality
worldwide
through
bibliometric
analysis..
Design/Methodology/Approach:
Data
were
obtained
from
Scopus
database
and
then
bibliometrically
analyzed
using
Bibliometrix's
R
package,
Biblioshiny.
analysis
focused
studies
published
in
form
of
English
articles
with
query
used,
namely
TITLE-ABS-KEY
(“accounting
education"
AND
"quality")
(LIMIT-TO
(DOCTYPE,
"ar"))
(LANGUAGE,
"English")).
The
research
sample
contained
142
scientific
78
journals
1983
2024.
findings:
Based
analysis,
results
could
quality,
which
includes
most
cited
trends,
factors
students'
intention
major
non-accounting
science
studied
by
Tan
Laswad
(2006);
Watty
K
became
influential
author;
searched
keyword
is
"accounting
education";
network
collaboration
remains
minimal;
topics
have
been
mapped
four
main
themes
(motor,
niche,
emerging
or
declining,
basic).
Future
can
focus
curriculum
development,
impact
technology,
professional
ethics,
effectiveness
online/blended/hybrid
learning,
considering
graduate
work
readiness
education.
Theoretical
contribution/Originality:
guides
other
researchers
exploring
potential
quality.
Practitioner/Policy
implication:
this
be
used
identify
development
become
basis
for
policies
initiatives
that
support
growth
international
collaboration,
create
opportunities
between
researchers.
limitation/Implication:
limitation
it
only
database.
Accounting Education,
Journal Year:
2024,
Volume and Issue:
unknown, P. 1 - 24
Published: April 11, 2024
The
purpose
of
this
paper
is
to
identify
strategies
for
integrating
data
analytics
into
teaching
management
accounting.
We
conducted
a
literature
review
and
evaluated
students'
perceptions
the
introduction
in
accounting
courses.
This
research
based
on
application
Extended
Technology
Acceptance
Model
(ETAM)
education.
link
findings
existing
theory
practice
by
providing
foundation
implementation
subjects
development
educational
resources
at
both,
national
international
levels.
Thus,
results
will
be
interest
global
readership
revealing
that
considered
students
both
useful
easy
use
concluding
would
benefit
from
courses
across
areas
identified
study.
From
our
analysis
results,
we
conclude
high
level
appreciation
such
inclusion
perceived
usefulness
ease
leads
positive
attitude
towards
using
potentially
actual
analytics.
Critical Perspectives on Accounting,
Journal Year:
2024,
Volume and Issue:
100, P. 102761 - 102761
Published: Aug. 3, 2024
This
article
draws
on
the
Foucauldian
concept
of
"discursive
formation"
to
conceptualize
generative
artificial
intelligence
(GAI)'s
potential
influence
management.
It
shows
how
ChatGPT,
a
typical
GAI,
can
affect
practices,
decision-making
responsibility
and
management
disciplines
through
dual
discourse.
The
first
one
emanates
from
technological
solutionism,
belief
that
any
problem
be
solved
with
assistance
technology
(the
technosolutionist
discourse),
second
concerns
utterances
generated
by
ChatGPT
itself,
which
are
shaped
various
algorithmic,
epistemic
linguistic
influences
discourse).
In
simpler
terms,
what
do
appears
depend
"what
is
said
about
it"
it
says".
contrast
existing
literature
ChatGPT's
organizations,
this
article,
its
discursive
approach,
takes
non-normative
position,
reveal
subtler
intelligence,
highlight
individual
organizational
responsibilities
actors
interacting
these
two
discourses.
conclusions
may
interest
readers
in
general,
more
particular
accounting
profession,
as
conceptualization
based
broadly
examples
taken
accounting,
given
close
link
between
profession
information
technologies.
Deleted Journal,
Journal Year:
2024,
Volume and Issue:
1(3), P. 1 - 9
Published: June 27, 2024
Amid
the
rapid
advancement
of
information
technology,
generative
AI
has
emerged
as
a
pivotal
force
in
transforming
accounting
industry.
This
paper
examines
opportunities
that
AI,
exemplified
by
ChatGPT,
brings
to
field.
These
include
streamlining
workflow
automation,
enhancing
review
efficiency,
and
supporting
scientific
research.
Additionally,
addresses
several
challenges,
such
authenticity
usability
generated
data,
privacy
security
concerns
surrounding
information,
shortage
technical
expertise.
To
tackle
these
author
suggests
fostering
critical
thinking
awareness,
training
development
models
tailored
accounting,
strengthening
data
protection
measures,
promoting
relevant
for
professionals.
study
bridges
research
gap
application
ChatGPT
within
industry
holds
practical
significance
advancing
technological
innovation
high-quality
China's
sector.
Journal of financial reporting & accounting,
Journal Year:
2024,
Volume and Issue:
unknown
Published: Dec. 6, 2024
Purpose
This
study
aims
to
assess
the
current
state
and
impact
of
RegTech
industry
on
financial
regulation
compliance
by
providing
a
comprehensive
overview
its
evolution
identifying
key
challenges
opportunities.
Design/methodology/approach
A
hybrid
review
approach
was
employed,
involving
detailed
bibliometric
analysis
89
scholarly
articles
content
47
studies,
covering
period
from
2010
2023.
Findings
The
research
identifies
critical
trends
within
industry,
focusing
roles
regulatory
bodies
technological
innovations.
It
explores
four
major
themes:
(1)
applications
in
FinTech,
services
banking
regulations;
(2)
RegTech’s
role
management
fraud
prevention;
(3)
digital
transformation,
governance
(4)
integration
Big
Data,
AI,
ML
blockchain
systems.
Practical
implications
provides
framework
for
understanding
complicated
RegTech,
highlighting
potential
enhance
efficiency,
mitigate
risks
foster
innovation
sector.
insights
provided
are
valuable
policymakers
institutions
aiming
develop
more
robust
frameworks
practices.
Originality/value
uniquely
integrates
provide
an
up-to-date
nuanced
recent
advancements
technologies.
not
only
maps
but
also
gaps
offers
new
directions
future
research.