Refine
Document Type
- Part of a Book (1)
- Master's Thesis (1)
Keywords
- Buchführung (2) (remove)
Institute
Open Access
- Closed (2)
Digitalisierung der Finanzberichterstattung – Ist die Unternehmenswelt bald ein transparentes Dorf?
(2022)
Das Dokument verdeutlicht die ESEF-Finanzberichterstattung in der Europäischen Union. Deren Umsetzung mit Hilfe von iXBRL-Finanzberichten sowie die Anforderungen an die Taxonomie. Eine kritische Analyse der Analysemöglichkeiten schließt das Dokument und öffnet Möglichkeiten für weitergehende Analysewerkzeuge der Zukunft.
Automation research has become one of the most important tools for future thinking organizations. It includes studying the economic and social aspects to determine how accountants were affected by automating the accounting profession. Moreover, this research studied the social aspect of automation, including the accountants' satisfaction and agreement towards the shift from manual-based accounting to automated accounting. Additionally, the purpose of the research was to comprehend the aspects that affect the variance of the satisfaction and agreement levels before and after automation and whether there is a relationship between those satisfaction and agreement levels and the demographic profile of accountants.
A quantitative method was used to answer the research questions. The findings and results were gathered through an online survey. The respondents in the study represent forty-three accountants who are located and working in Germany. The implications and conclusions of the research were observed from the accountants' perspective.
The research results presented that the automation of accounting significantly impacted the accountants' profession. It indicated that accountants are satisfied with automated accounting and agree with its effects and impacts on their profession. Accountants agreed that automated accounting tasks made the accounting process more effective and valuable. The findings also showed that educational level and length of experience in automated accounting are correlated with the satisfaction of accountants towards automated accounting. It presented that the more experience in automation and higher education accountants have, the more satisfied they are with automated accounting. Due to this phenomenon, higher qualifications and more basic IT knowledge are required in comparison with previous times.