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Convergence of IT and Accounting in the Post-coronavirus and Hyper-connected Era

Lecture in Korean

Convergence of IT and Accounting in the Post-coronavirus and Hyper-connected Era

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Hyunwoo Cho, Department of Accounting, College of Social Sciences, Sunchon National University


Thursday, September 23, 2021
11:00 AM - 12:30 PM (Pacific Time)

Existing studies theorize and conceptualize the convergence of management accounting (MA) and financial accounting (FA) according to the development of information technology (IT). In particular, according to the conceptual framework considering the analytical model of Hemmer and Labro (2008), in which the future-oriented perspective of financial accounting leads to the future-oriented management accounting, information technology is the difference between management accounting and financial accounting. Therefore, the development of information technology makes it possible to break down the walls in each area other than the accounting information system, namely financial accounting, audit, tax law, management accounting, etc. This study suggests that it is necessary to actively respond to the rapid environmental change in the accounting field because the changed environment into the hyper-connected era will have an important effect on the synergistic relationship between information technology and accounting.
In this lecture, Professor Cho will explain the convergence of information technology and accounting and the effect of this relationship on the hyper-connected era.

 * If you are interested in attending this talk, please email the Center (koreanstudies@international.ucla.edu) for a Zoom invitation.

 

 


koreanstudies@international.ucla.edu

Sponsor(s): Center for Korean Studies

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