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- W3090251008 abstract "IT improving is an activator for the accounting forms development. Each change of accounting form was the result of significant transformations of accounting information processing and communication technologies. The genesis of a new computer-communication accounting form in the digital society and digital economy is substantiated. The direct financial and qualitative effects of the introduction of computer and communication technology into the accounting system are investigated. The costs of the computercommunication form implementing are capitalized on intangible assets. The effectiveness of a new computercommunications accounting form implementing is determined by comparing the cost of maintaining an account department with the intangible assets depreciation. The effect of financial accounting functions delegation to outsourcer with the computer and communication technologies using is determined." @default.
- W3090251008 created "2020-10-08" @default.
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- W3090251008 date "2020-09-01" @default.
- W3090251008 modified "2023-10-02" @default.
- W3090251008 title "Analysis of the Implementation Efficiency of the new Computer-communication Form of Accounting" @default.
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- W3090251008 doi "https://doi.org/10.1109/acit49673.2020.9208866" @default.
- W3090251008 hasPublicationYear "2020" @default.
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