THE IMPACT OF ICT AS A DATA ANALYSIS TOOL IN INTERNATIONAL ACCOUNTING
Abstract
Information and Communication Technologies (ICTs) are new tools that have transformed communication and data processing. They allow accountants to work more clearly and directly than with printed documents, enabling the creation, storage, and digital processing of constant information in various formats. Accounting seeks accurate and useful data on financial status, which traditional instruments limited. ICTs are advanced devices for better communication and information manipulation, resulting from the integration of telecommunications and computing with the internet.
The advancement of ICTs improves accounting tools like specialized software, accelerating processes and generating more accurate and less costly financial reports. Big Data allows for the real-time processing and analysis of complex data, enhancing forecasts and streamlining financial closings for immediate decision-making. Artificial Intelligence (AI) evaluates risks, prevents fraud, and assists in tax compliance. Furthermore, ICTs facilitate real-time information flow between branches and enhance transparency and audit quality by digitizing records.
Despite their benefits, the use of ICTs in international accounting faces significant challenges and limitations. The high cost of implementation is a major obstacle, including software, training, and maintenance. Resistance to change from accounting personnel slows down technological adaptation. The security of financial information on the network is a critical concern due to vulnerability to cyberattacks, requiring robust internal controls. Future trends include the automation of manual processes for high-level reports and the continuous integration of new technologies and predictive systems.
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