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 paper investigates the effectiveness of reducing errors in management accounting systems with respect to organizational performance. In particular, different basic design options of management accounting systems of ...

The accounting profession is undergoing a period of rapid changes. Its concepts and theories are important. However, changes related to information technology seem to be gaining more relevance. This requires training, which ...

The Information Tecnology (IT) made considerable advances in the last decades, so the accounting cience, and the accounting professional, need to be up-to-date and prepared to change their routines in order to attend what ...

Within the academic environment, there is always a hot topic on the distance between theory learned in the classroom, and practice in the exercise of accounting profession. Once the market is becoming more and more ...

Internal control is a management tool that aims to identify failures, the ability to correct them and generate reliable information. Its performance consists of implementing measures to protect assets, provide them with ...

This paper has the objective to show which functions of accounting and administrative processes are more affected by the integration of the systems of information. To do this we made a research with medium and big industries ...

This paper has the objective to show which functions of accounting and administrative processes are more affected by the integration of the systems of information. To do this we made a research with medium and big industries ...