Integracija novih tehnologija u sisteme finansijskog izveštavanja i revizije
DOI:
https://doi.org/10.46793/Rev26113.209IKljučne reči:
finansijsko izveštavanje, revizija, blokčejn, veštačka inteligencija, fintechApstrakt
U radu se ispituje kako digitalne inovacije, uključujući blokčejn, veštačku inteligenciju (AI), fintech rešenja i analitiku velikih podataka, doprinose poboljšanju transparentnosti, efikasnosti, pouzdanosti i tačnosti u procesima finansijskog izveštavanja i revizije. Istraživanje se zasniva na sekundarnoj analizi podataka, komparativnoj metodologiji i istraživačkom komparativnom korelacionom okviru, koji je izveden iz relevantne naučne literature, institucionalnih izveštaja i međunarodnih baza podataka vezanih za digitalnu transformaciju u računovodstvenim i revizorskim sistemima. Analiza se fokusira na konceptualne odnose između usvajanja digitalne tehnologije, kvaliteta revizije, efikasnosti finansijskog izveštavanja i finansijske transparentnosti. Uporedni rezultati ukazuju na snažne pozitivne veze između implementacije novih tehnologija i poboljšanja u efektivnosti revizije, finansijske transparentnosti i efikasnosti izveštavanja. Rad takođe identifikuje važne izazove povezane sa digitalnom transformacijom, uključujući nedovoljnu tehnološku infrastrukturu, ograničenu institucionalnu spremnost, regulatorna ograničenja i neadekvatne digitalne kompetencije među finansijskim profesionalcima. Nalazi pružaju implikacije za buduća istraživanja, institucionalni razvoj i modernizaciju sistema revizije i finansijskog izveštavanja.
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