The development of accounting education

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Dariusz Prokopowicz

The development of accounting, accounting and financial reporting should be correlated with technological progress in this area, i.e. should take into account the development of IT applications that are commonly used in accounting, accounting and financial reporting in business entities. In addition, in recent years, instrumentalization, standardization and computerization of conducting economic, financial, indicator, fundamental analyzes, etc. supporting reporting processes have been developing rapidly. In addition, computerized analytics concerning the processing of data generated, among others, in accounting systems on Business Intelligence platforms are also developing. Analyzes carried out in the cloud using Business Intelligence based on data collected in Big Data database systems support financial management processes and management of the entire economic activity conducted by a specific company or financial, public, etc. institute.

Do you agree with my opinion on this matter?

In view of the above, I am asking you the following question:

What are the main determinants of the development of accounting, accounting and financial reporting?

Please reply

The issues of the use of information contained in Big Data database systems for the purposes of carrying out Business Intelligence analyzes are described in the publications:

Article APPLICATION OF DATA BASE SYSTEMS BIG DATA AND BUSINESS INTEL...

Article The Big Data technologies as an important factor of electron...

Article The Technological Solutions Big Data and the Importance of B...

I invite you to discussion and scientific cooperation

Best wishes

Bita Mashayekhi

Yes I think so, however, it depends on the type of change in real word. For instance, accounting information system should improve as IS developes, but matching principle or revenue recognizion principle remains unchanged.