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Keywords: accounting
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Journal Articles
Journal of Emerging Technologies in Accounting 1–16.
Published: 25 October 2024
... accounting processes. The neural networks use the texts from the bank statements as input for the neural network to predict the debit and credit account as well as the value-added tax percentage on the account bank statement. Fifteen different neural network models were built and evaluated based on accuracy...
Journal Articles
Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2024) 21 (1): 9–28.
Published: 01 March 2024
... ignored the emergence of new circumstances in business operations and accounting technology. The goal of this think piece is to discuss the traditional backward-looking approach to financial reporting for intangibles and to outline some considerations for developing a new system. We thank Baruch Lev...
Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (2): 199–210.
Published: 01 September 2022
... years later there is not yet a widescale adoption of blockchain for business operations. This paper explores functionality, data and process integrity, and regulatory concerns as potential explanations for the lag in mainstream business and accounting adoption. We also contextualize some of the concerns...
Journal Articles
Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (2): 23–52.
Published: 01 September 2021
... concept of blockchain and relevance to the accounting field. By distilling technical components of blockchain into understandable components, practitioners and other users of this research are poised to better understand, explain, and apply salient concepts. This paper proposes a Hyperledger Composer use...
Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (1): 185–194.
Published: 01 March 2021
...Huijue Kelly Duan; Hanxin Hu ABSTRACT This proposal applies measurement science (accounting), assurance science (auditing), and machine learning predictive analytics to epidemic research. It utilizes accounting frameworks, such as Continuous Monitoring, to establish a system that can assess...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2020) 17 (1): 1–10.
Published: 01 March 2020
.... In the accounting and assurance profession, machine learning is gradually being applied to various tasks like reviewing source documents, analyzing business transactions or activities, and assessing risks. In academic research, machine learning has been used to make predictions of fraud, bankruptcy, material...
Journal Articles
Journal of Emerging Technologies in Accounting (2017) 14 (2): 91–100.
Published: 01 September 2017
...Julia Kokina; Ruben Mancha; Dessislava Pachamanova ABSTRACT Blockchain is a distributed ledger technology poised to transform the accounting practice. In this paper, we provide an initial examination of the technology itself and discuss the associated opportunities and limitations. We also present...
Journal Articles
Journal of Emerging Technologies in Accounting (2015) 12 (1): 17–50.
Published: 01 December 2015
...Brigitte W. Muehlmann; Victoria Chiu; Qi Liu ABSTRACT The Journal of Emerging Technologies in Accounting (JETA), an American Accounting Association journal, reached its ten-year milestone in 2013. This study provides a comprehensive bibliometric and comparative analysis of the 66...
Includes: Supplementary data