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p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Science and Society (IJSS) Jurnal Kajian dan Inovasi Ilmu (JKII)
Sulaiman Taiwo Hassan
ANAN University
Humanities Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Accounting Standards Reporting in Digital Technologies: Exploring Benefits, Challenges, and Potential Risks Abalaka James Nda; Lukman Ojedele Lawal; Sulaiman Taiwo Hassan
International Journal of Science and Society (IJSS) Vol. 2 No. 1 (2026): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v2.i1.4

Abstract

The rapid advancement of digital technologies such as Artificial Intelligence (AI), machine learning, cloud computing, and big data analytics has significantly transformed accounting and financial reporting practices in the era of the Fourth Industrial Revolution. However, despite the increasing adoption of these technologies, there remains limited understanding regarding their overall benefits, risks, and implications for the accounting profession. This study aims to critically examine the impact of digital technologies on accounting standards reporting by exploring their advantages, challenges, and potential risks. The research employed a qualitative approach using a systematic literature review guided by the Technology Acceptance Model (TAM). Relevant peer-reviewed articles were collected from databases including Scopus, Web of Science, Google Scholar, and ScienceDirect, and analyzed using thematic analysis. The findings reveal that digital technologies improve accounting efficiency, enhance audit quality, reduce operational costs, support real-time financial reporting, and increase the accuracy and reliability of accounting information. Nevertheless, several challenges persist, including cybersecurity threats, data privacy concerns, inadequate digital competencies among accounting professionals, high implementation costs, and the risk of structural unemployment due to automation. The study concludes that digital transformation has become an essential component of modern accounting practices, offering substantial opportunities for improved performance while simultaneously introducing significant risks that require effective management. Therefore, accounting practitioners, educational institutions, and policymakers are encouraged to invest in digital infrastructure, cybersecurity systems, and continuous professional training. The findings provide important implications for the development of digital accounting policies, professional competency frameworks, and future research on technology-driven accounting practices. 
Artificial Intelligence in Accounting Practice: An Interdisciplinary Review of Technological Innovation and Its Socio-Economic Implications Abdulrahman Abdulganiyu; Sulaiman Taiwo Hassan
Jurnal Kajian dan Inovasi Ilmu (JKII) Vol. 1 No. 1 (2025): Mei
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/jkii.v1.i1.5

Abstract

The accounting profession is undergoing significant transformation due to the advancements and integration of Artificial Intelligence (AI), which offers opportunities to enhance and restructure various accounting tasks. A crucial factor in this shift is the ability of accountants to rapidly adjust to these changes by developing the essential skills and knowledge required to effectively collaborate with AI technologies, while also addressing concerns about job security. This study aims to explore the influence of Artificial Intelligence on accounting by conducting a systematic review of existing literature. Results indicate that although current accounting practices incorporate technology to streamline processes and boost efficiency, there is concern that limited AI proficiency may reduce job prospects for accountants. This research contributes valuable insights into the challenges and potential advantages AI poses for the profession. It also emphasizes the need for proactive measures to equip future accountants for an AI-driven work environment.
Co-Authors Abalaka James Nda Abdulrahman Abdulganiyu Lukman Ojedele Lawal