أثر الاقتصاد الرقمي على القياس و الافصاح المحاسبي : دراسة نظرية

Joint Authors

السبعاوي، منال ناجي صالح
حمودي، كبرى محمد طاهر

Source

مجلة كلية بغداد للعلوم الاقتصادية الجامعة : مجلة علمية محكمة نصف سنوية تعنى بالدراسات و البحوث الاقتصادية و الإدارية و المعلوماتية

Publisher

Baghdad College of Economic Sciences University

Publication Date

2021-12-31

Country of Publication

Iraq

No. of Pages

14

Main Subjects

Economy and Commerce

Topics

• Digital economy
• Cloud computing
• Accounting measurement

English Abstract

The research deals with the impact of the digital economy on accounting in general and on accounting measurement and disclosure in particular by addressing the most important applications of the digital economy related to accounting work and its impact on it، namely e-commerce، e-government، blockchain technology and cloud computing، which resulted in a change in the nature of the accounting workflow.

In light of the virtual digital companies and the ence of the tangible physical presence of these companies، and thus the transformation of the entire accounting work into a digital nature that requires taking into account these changes.

The main research problem is to know the impact of the applications of the digital economy on accounting measurement and disclosure.

The research is based on the assumption that the spread of the digital economy had an impact.

The great impact on accounting measurement and disclosure through some of its applications that have a direct impact on accounting work.

Therefore، the main goal of the research is to identify this effect by addressing the impact of each of these applications on accounting measurement and disclosure.

The research reached a set of conclusions، the most important of which is that the spread of the digital economy in recent times.

The latter and the resulting applications led to this link Applications in accounting work، whether in terms of processing or disclosure، which made digital accounting transactions characterized by accuracy، speed and ease in addition to reducing the cost of these transactions due to the impact of these applications on accounting measurement and disclosure.

It is characterized by rapid and continuous change

Data Type

Conference Papers

Record ID

BIM-1267561

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