Author
Türegün, Nida
Publication Date
2019-07-08
Publication Place
-
Wiley
Subject
Accounting, Amazon Go, Artificial intelligence, Financial reporting, Technological changes
Type
Periodical
Language
English
Digital
Yes
Manuscript
No
Library
Özyeğin University
Library Asset ID
1044-8136
Record ID
259f1a26-f0e5-4214-96c1-3e151d7f2815
Library Location
Hotel Management
Date
2019-07-08
Sample Text
Since the beginning of the 21st century, there is no doubt that humanity has made a huge step forward in the field of robotics. In the next 20 years, financial reporting will see a stronger change thanks to machine learning, artificial intelligence, block chain, and big data usage. With the convergence of artificial intelligence and block chain, it is now clear that in the near future the work of the accounting profession will be supported by automation. Thus, the aim of the study to introduce the effects of technological changes and transformations on the future of financial reporting. The study first introduces technological tools and provides an overview of the advantages and threats of technological changes to financial reporting. Then, the study provides a case of Amazon Go to display the transformation of financial reporting with the technological changes.
DOI
10.1002/jcaf.22394
Cilt
30
