Digital Accounting Systems (DIS): Concepts, Components and Roles in Business

Authors

  • Hong Nhung Dao Thi Dong Nai Technology University

DOI:

https://doi.org/10.53893/ijrvocas.v3i1.182

Abstract

Today, with the continuous development of science and technology, the most advanced technology has been applied to the field of human activities, from production and business to monitoring and management. Technology helps people manage work more efficiently and quickly, while providing timely and reliable information. Accounting is a leading important part of the economic and financial management system, playing a great role in controlling, managing and operating the production and business activities of enterprises, especially in the financial sector. current period. That requires businesses to apply technology to the organization that performs accounting work with the aim of creating an effective accounting information system. Such system must be reasonable, rigorous, provide truthful, timely and reliable information with the most advanced processing techniques. That not only contributes to increasing competitiveness but also improves operational efficiency in enterprises. This is an inevitable development trend and is consistent with the renovation process, especially in the current period of economic integration. In this article, Research on the concept of a digital accounting information system and a plan to develop an accounting information system in an enterprise.

References

Chen, Y., Visnjic, I., Parida, V., & Zhang, Z. (2021). On the road to digital servitization–The (dis) continuous interplay between business model and digital technology. International Journal of Operations & Production Management, 41(5), 694-722.

Fichman, R. G., Dos Santos, B. L., & Zheng, Z. (2014). Digital innovation as a fundamental and powerful concept in the information systems curriculum. MIS quarterly, 38(2), 329-A15.

Deshmukh, A. (2006). Digital accounting: The effects of the internet and ERP on accounting. IGI Global.

Hall, J. A. (2015). Accounting information systems. Cengage Learning.

Garbowski, M., Tiutiunnyk, S., Tiutiunnyk, Y., Kondukotsova, n., & karpenko, o. (2021). Digitalization of transfer pricing as an element of the management accounting system in the company. Academy of Accounting and Financial Studies Journal, 25(1), 1-8.

Bogasiu, I., & Ardeleanu, N. (2021). Advantages and disadvantages of digitalisation in accounting. EIRP Proceedings, 16(1).

Murodovich, G. R., & Ziyadullaevna, B. S. (2022). Prospects for Use of Digital Information Technologies in Accounting. American Journal of Social and Humanitarian Research, 3(12), 244-253.

Dudin, M. N., Reznik, E. A., Romanova, Y. A., & Smirnova, I. L. (2019). Development of Information Digital Warehouse Accounting System through the Introduction of Radio-Frequency Identification Technology. International Journal of Engineering and Advanced Technology, 8(5), 1677-1681

Hunton, J. E. (2002). The impact of digital technology on accounting behavioral research. In Advances in Accounting Behavioral Research (Vol. 5, pp. 3-17). Emerald Group Publishing Limited.

Garbowski, M., Tiutiunnyk, S., Tiutiunnyk, Y., Kondukotsova, N., & Karpenko, O. (2021). Digitalization of transfer pricing as an element of the management accounting system in the company. Academy of Accounting and Financial Studies Journal, 25(1), 1-8.

Mancini, D., Lamboglia, R., Castellano, N. G., & Corsi, K. (2017). Trends of digital innovation applied to accounting information and management control systems. In Reshaping Accounting and Management Control Systems: New Opportunities from Business Information Systems (pp. 1-19). Springer International Publishing.

Uktamovich, P. K., & Boxodirovich, e. F. (2022). Ways of introduction of digital technologies in the development of accounting. Gospodarka i Innowacje., 22, 169-172.

Hosseini, S. (2022). Digital Accounting Systems for Sole Entrepreneurs.

Nazarova, H., Kashchena, N., Nesterenko, I., Kovalevska, N., & Kashperska, A. (2022). Theoretical and methodological aspects of improving the functioning of the accounting system.

Rahmayanti, A. Y., & Rahmawati, D. (2020, April). Digital accounting for small to medium enterprises using mobile applications. In 3rd International Conference on Vocational Higher Education (ICVHE 2018) (pp. 172-176). Atlantis Press.

Additional Files

Published

2023-04-24

How to Cite

Dao Thi, H. N. (2023). Digital Accounting Systems (DIS): Concepts, Components and Roles in Business. International Journal of Research in Vocational Studies (IJRVOCAS), 3(1), 10–14. https://doi.org/10.53893/ijrvocas.v3i1.182