مقاله انگلیسی رایگان در مورد کاربرد فناوری دیجیتال در حرفه حسابداری برای دستیابی به اهداف تجاری – اسپرینگر 2023

Abstract

     Digital technology has gained growing importance in professional accounting as it serves as a uniquely situated place where departments and disciplines interact around both official and non-official operations. Application of digital technology has the ability for performing a set of standards of work, develop models and generate best quality of digital information and inform to the higher authority. It noticed to various informations related with the organizational function into a standard line of execution with the principles of sustainable development. Digital technology in professional accounting research is increasingly focusing on procedures created by professional accountants with the goal of ensuring a company’s long-term success. The integration of social and environmental data into financial reports has been characterized by some organizations as a way to adapt and enhance international reporting requirements. The study’s primary objective is to increase public awareness of the accounting profession’s contribution to national sustainable development. Because of this, we will depend on a documentary study of national and international laws for attaining organizational business goals in the matter of how digital technology influences the accounting profession for this proposed article. Thus, in order to achieve our organizational business goals, it is also referred different studies of national and international laws pertaining to the use of digital technology in the accounting profession.

Introduction

     Sustainability is a term which has been prominent in the last two decades and which has to be integrated into all aspects of our societal, economic, and environmental existence. It means to live in the present and to honor the history and to preserve the future. The United Nations and other organizations created 17 sustainable development goals in 2015, using digital technologies, replacing the 8 Millennium Goals set in 2000. Sustainability economics, society, and environment may work together in three aspects to accomplish sustainable development goals. Achieving these goals needs skilled accountants and accountants [1]. Fayez Choudhary, International Accountant Federation Executive Director, has emphasized the significance of the accounting profession to help achieve these objectives directly or indirectly. Thus, accountants have a variety of options to address the problems of sustainable development [2] via their talents and expertise. Recently, the accounting profession was emphasized for its critical role in attaining these goals. “Accountants may use their skills and knowledge to help solve issues of sustainable development” [2]. With their unique position at the intersection of all sectors and departments, professional accountants are more and more important for developing sustainable development ideas in an organization’s continuous, coordinated execution. Professional accountants play an increasingly significant role in organizations, since they are uniquely positioned to establish standards, build models, and provide reporting information that determines the company’s consistency and participation in sustainable growth.

Discussion and Conclusion

     To sum up, digital technology has revolutionized the way we live. Professional accountants are actively involved in the business administration of a company where corporate sustainability efforts are promoted. As a consequence, the accounting profession should rethink its role in attaining the SDGs and work to include sustainable development ideas into decision-making at all levels, including commercial operations (management, budgetary projection, evaluation, and reporting). Therefore, accountants are strategic value builders, operational value suppliers, and reporting value maintainers and reporters. This will need a re-evaluation of the longterm development role of professional accountants. Accountants are responsible for sustainable reporting that is essential in order to collect information and promote sustainable development. Sustainability problems will be measured, recorded, and interpreted by accountants from organizations with substantial environmental or social effects. Environmental and social data will be required in future information and control management systems.