Деталі електронної книги
Digital Transformation in Accounting: Modern Technologies and Ethical Dilemmas Reshaping Financial Managementand Reporting
Bartłomiej Nita, Piotr Wanicki red.
How are digital technologies transforming finance and reporting - and what ethical challenges arise as a result?
This monograph, edited by Bartłomiej Nita and Piotr Wanicki, synthesizes the latest research on the digital transformation of accounting, combining a rigorous methodological approach with insights from financial management practice.
The authors provide a comprehensive literature review (based on Scopus and Web of Science) and identify four key thematic clusters:
1. The evolving role of CFOs and financial managers
2. Audit, control, and regulatory frameworks
3. Decision-making, cybersecurity, and early warning systems
4. Financial and non-financial reporting.
Each cluster explores the impact of AI, data analytics, cloud technologies, and blockchain - alongside the related ethical risks and governance challenges. The publication concludes with concise research implications and future directions relevant to academics, practitioners, and regulators.
Who is it for?
- Researchers and PhD students in accounting, auditing, and fintech
- CFOs, controllers, auditors, and ESG reporting professionals
- Regulators and standard-setters
- Business students seeking an overview of the latest trends in digital finance.
Selected contents
1. Methodological introduction
2. The role of financial managers (CFOs)
3. Audit, control, and regulations
4. Decision-making, cybersecurity, and early warning signals
5. Financial and non-financial reporting
6. Conclusions and synthesis.
Chapter 1
Transformation in Accounting – Methodological Introduction
Bartłomiej Nita, Piotr Wanicki
1.1. Rationale for the Research 6
1.2. Purpose and Research Questions 7
1.3. Methodology of the Research 9
1.4. Structure of the Monograph 11
Chapter 2
The Role of Financial Managers 15
Bartłomiej Nita, Joanna Koczar, Joanna Kogut
2.1. The Role of Financial Managers – Review of Research 15
2.2. The Role of Financial Managers in the Context of the Application of Modern Technologies 24
2.3. Diagnosis and Directions for Further Research 28
2.4. Ethical Dilemmas Regarding the Role of Financial Managers in the Context of Modern Technology 34
Chapter 3
Audit, Control, Regulation 39
Angelika Kaczmarczyk, Piotr Luty, Katarzyna Piotrowska
3.1. Audit, Control, Regulation – Overview of the Research 39
3.2. Audit, Control and Regulation in the Context of the Use of Modern Technology 45
3.3. Diagnosis and Directions for Further Research 47
3.4. Ethical Dilemmas Regarding Audit, Control and Regulation in the Context of the Use of Modern Technology 51
Chapter 4
Decision-Making, Cybersecurity and Identification of Early Warning Signals 54
Wojciech Hasik, Piotr Oleksyk, Piotr Wanicki
4.1. Decision-Making, Cybersecurity and Identification of Early Warning Signal – Research Review 54
4.2. Decision-Making, Cybersecurity and EWS Identification in the Context of the Application of Modern Technologies 61
4.3. Decision-Making, Cybersecurity and EWS Identification – Diagnosis and Directions for Further Research 66
4.4. Ethical Dilemmas in Decision-Making, Cybersecurity and EWS Identification in the Context of the Use of Modern Technology 695
Chapter 5
Reporting 74
Beata Iwasieczko, Katarzyna Piotrowska, Wioletta Turowska
5.1. Financial and Non-Financial Reporting – Overview of Research 74
5.2. Impact of Digitalisation on Financial and Non-Financial Reporting 87
5.3. Diagnosis and Directions for Further Research 93
5.4. Ethical Dilemmas of Financial and Non-financial Reporting in the Context of Modern Technology 98
Chapter 6
Digital Transformation in Accounting – Summary and Research Findings 104
Bartłomiej Nita, Piotr Wanicki
6.1. Synthesis of Key Theses in Research Clusters 104
6.2. Extended Conclusions from the Literature Review 107
6.3. Relevance of Research Results 113
6.4. Limitations of the Research Conducted in the Monograph 114
References 117
List of Figures 130
List of Tables
- Назва:Digital Transformation in Accounting: Modern Technologies and Ethical Dilemmas Reshaping Financial Managementand Reporting
- Автор:Bartłomiej Nita, Piotr Wanicki red.
- ISBN:978-83-68394-45-0, 9788368394450
- Дата видання:2025-11-07
- Формат:Eлектронна книга
- Ідентифікатор видання: e_4mpb
- Видавець: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu