IZAZOVI INTERNET OF THINGS TEHNOLOGIJE NA TRENDOVE U RAČUNOVODSTVENOJ PROFESIJI
DOI:
https://doi.org/10.56362/Rev22100031VKljučne reči:
Internet of Things, računovodstvo, veštine i digitalne kompentencijeApstrakt
U ovom radu se istražuju, identifikuju i rezimiraju veštine koje se očekuju u buduć- nosti od profesionalaca u ra- čunovodstvu, kao odgovor na četvrtu inustrijsku revoluciju (4IR). Kroz sistematski pregled literature nedavno objavljenih istraživanja, u radu se istražuje kako Internet of Things (IoT) oblikuje lične veštine i digitalne kompetencije koje se očekuju u profesionalnom radu u računovodstvu. Vrednost i relevantnost ovog rada su prošireni ubrzanom digitalnom transformacijom i usvajanjem IoT tehnologija u računovodstvu nakon pandemije COVID-19.
Reference
Aslanertik, B. E., & Yardımcı, B. (2019). A Comprehensive Framework for Accounting 4.0: Implications of Industry 4.0 in Digital Era. In Blockchain Economics and Financial Market Innovation (pp. 549-563). Springer, Cham.
Anderson P. et al. (2018). Managing digital transformation. (pristup: 12.08.2022) dostupno na: [https://www.hhs.se/contentassets/a3083bb76c384052b3f3f4c82236e38f/managing-digitaltransformation-chapter-8.pdf].
AICPA&CIMA KPMG (2020). „Finance transformation: the human perspective. Why it’s time for finance to invest in its people” (pristup: 15.09.2022) dostupno na: [https://insights.cgma.org/story/finance-transformation/page/7/1].
Carnegie, Parker and Tsahuridu (2020). “It’s 2020: What is Accounting Today?“, (pristup: 14.09.2022.), dostupno na [https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12325].
CGMA (2019). „CGMA Competency Framework 2019 edition” (pristup: 15.09.2022) dostupno na: [https://www.cgma.org/resources/tools/cgma-competency-framework.html].
CGMA (2020). „Finance transformation: the human perspective” (pristup: 15.09.2022) dostupno na: [https://www.cgma.org/resources/reports/finance-transformation-the-human-perspective-form.html].
Chen, Y., Zhao, S. and Zhou, Y. (2018). “Research on intelligent agricultural planting system based on internet of things technology,” Journal of Computer and Communications, vol. 6, no. 6, pp. 54–60, 2018.
Filipović, A. L., Burić M. N., (2020). Izazovi računovodstvene profesije u uslovima pandemije COVID 19 – osvrt na Crnu Goru, Naučno stručna konferencija FIRA 2020, Zbornik radova Poslovanje u doba krize, Travnik, Bosna i Hercegovina, novembar, 2020, str. 200-214.
Gulin, D., Hladika, M. i Valenta, I. (2019). Digitalization and the Challenges for the Accounting Profession. ENTRENOVA - ENTerprise REsearch InNOVAtion, 5 (1), 428-437.
IFAC (2021). „Preparing Future-Ready Professionals - Redefining Accounting for Tomorrow“, (pristup: 14.03.2022.), dostupno na [https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/discussion/redefining-accounting-tomorrow].
IFAC (2018). „Preparing Future-Ready Professionals - The Profession of the Digital Age: Accounting Engineering” (pristup: 12.03.2022) dostupno na: [https://www.ifac.org/knowledge-gateway/preparing-future-ready-professionals/discussion/profession-digital-age-accounting-engineering].
ITProPortal (2020). „How will IoT benefit the accounting profession?” (pristup: 15.09.2022) dostupno na: [https://www.itproportal.com/features/how-will-iot-benefit-the-accounting-profession/].
Kablan, A. (2020). Dark Factories from an Industry 4.0 Perspective: Its Effects on Cost Accounting and Managerial Accounting. In Digital Business Strategies in Blockchain Ecosystems (pp. 503-518). Springer, Cham
Mancini, D., Lombardi, R., & Tavana, M. (2021). Four research pathways for understanding the role of smart technologies in accounting. Meditari Accountancy Research.
Oncioiu, I., Bîlcan, F. R., Stoica, D. A., & Stanciu, A. (2019). Digital Transformation of Managerial Accounting-Trends in the New Economic Environment. EIRP Proceedings, 14(1).
Valentinetti, D., & Muñoz, F. F. (2021). Internet of things: Emerging impacts on digital reporting. Journal of Business Research, 131, 549-562.
Van Niekerk, A., & Rudman, R. (2019). Risks, controls and governance associated with internet of things technologies on accounting information. Southern African Journal of Accountability and Auditing Research, 21(1), 15-30.
Schwab, K. (2019). Globalization 4.0. A New Architecture for the Fourth Industrial Revolution. A call for engagement. Geneva, Switzerland: World Economic Forum.
Vićentijević K., (2021). Inovacije upravljačkog računovodstva u digitalnoj ekonomiji, International Scientific & Professional Conference MEFkon 2021 / MEFkon 2021 Inovacije kao pokretač razvoja, Beograd, decembar, 2021, ISBN 978-86-84531-55-3, str. 430-435.
Vićentijević K., (2021). Izazovi računovodstva u savremenom digitalnom okruženju, Revizor, Godina XXIV, br. 93. mart 2021 str. 27-36.
Vićentijević, K., (2022), Uloga računovodstvenog inženjeringa u oblikovanju računovodstvene industrije, Zbornik radova Računovodstvena znanja kao činilac ekonomskog i društvenog napretka, Ekonomski fakultet Kragujevac, 211-219.
Vićentijević K., (2021). Inovacije upravljačkog računovodstva u digitalnoj ekonomiji, International Scientific & Professional Conference MEFkon 2021 / MEFkon 2021 Inovacije kao pokretač razvoja, Beograd, decembar, 2021, ISBN 978-86-84531-55-3, str. 430-435.
Vićentijević, K. (2020). Implikacije digitalizacije računovodstva na korporativno izveštavanje. 8 Međunadorni simpozij „Finansije, računovodstvo i menadžment u kriznom periodu”, Tuzla, 584-592.
Vićentijević K., Pantelić I., Stojanović N., (2020). Izazovi digitalizacije poslovanja u luksuznoj industriji u vreme pandemije COVID-19, MEFKON 20, Međunarodna naučnostručna konferencija Inovacije kao pokretač razvoja, Beograd, decembar, 2020, str. 185-190.
Yilmaz, N. K. & Hazar, H. B. (2019). Analyzing technology acceptance for internet for internet of things (IoT) among accounting and finance students. Journal of Business Economics and Finance, 8 (4), 198-208. (pristup: 20.09.2022.), [dostupno na https://dergipark.org.tr/en/pub/jbef/issue/51265/667201].
Willems, E. (2011). Cyber-terrorism in the process industry. Computer Fraud & Security, 3, pp. 16-19).
Xiang C. and Li B., (2020). “Research on ship intelligent manufacturing data monitoring and quality control system based on industrial internet of things,” The International Journal of Advanced Manufacturing Technology, vol. 107, no. 3-4, pp. 983-992, 2020.
Yao, Lu. (2019). ‘Financial Accounting Intelligence Management of Internet of Things Enterprises Based on Data Mining Algorithm’. 1 Jan. 2019: 5915-5923.
Yilmaz, N. K. & Hazar, H. B. (2019). The rise Internet of Things (IoT) and its applications in finance and accounting. Press Academia Procedia, 10 (1), 32-35.
