Purpose: New digital technologies in organizations became mandatory. Many publications in renowned scientific journals and consulting firms' research highlight the prominence of Robotic Process Automation (RPA) and its ...

The accounting expertise consists of a set of technical and scientific procedures, that through the report and accounting expert opinion, is intended to lead to decision-making body evidence capable of assisting in the ...

In this paper we analyse the advantages that the application of blockchain technology brings to accounting information systems (AIS), but also highlight the potential issues with its use. We examine the use of blockchain ...

This study examines the relationship between management accounting and planning profiles in Brazilian companies. The main goal is to understand the consequences of not including a fully structured management accounting ...

This paper presents a research about the role of the accounting experts at Federal and Labor Courts in the District Court of Santa Maria, RS, specifically regarding the implementation of NBC TP 01 – Accounting Expertise ...