Országos Doktori Tanács

Témakiírások

Possibilities and issues of sustainability for the operation and development of accounting and administrative processes the digitalization possibilities and opportunities

alapadatok
témakiírás címe
Possibilities and issues of sustainability for the operation and development of accounting and administrative processes the digitalization possibilities and opportunities
témakiíró
témakiírás leírása
The research provides an opportunity to explore development opportunities in accounting and administrative processes, which facilitate the development of efficient accounting and administrative processes.
Increasing the efficiency of accounting processes can be investigated with the help of various quality improvement tools, which make it possible to eliminate the losses inherent in the processes. The resource savings discovered can also help achieve sustainability goals.
The possibilities of using digitalization tools can increase the speed and reliability of data obtained from the accounting system. Based on digitized information, it is possible to explore relationships between businesses (e.g. invoicing, notes of the financial statements), which can also support economic policy decisions.
The preparation of a sustainability report is also a mandatory requirement in Hungary above a certain company size. It is possible to examine which accounting tools can support an informative and clear sustainability report for investors.
The research can be conducted from the perspective of both national and international accounting (IFRS) regulators.

Accounting, as the “language of the business”, records economic processes at national and international levels and provides information to decision-makers based on the data generated. In relation to the information generated, it is a basic expectation that it be reliable and relevant and contain as little accumulation as possible.
The information to be published in the sustainability report can help assess the role of the business entity in achieving sustainability goals, as well as the company’s market position.
The quality improvement tools can be used to increase the speed of accounting and administrative processes, reduce losses and provide more reliable data.
Ensuring sustainability is a global goal, which is also an expectation for accounting systems. Developing accounting processes that can be operated as economically as possible with the use of as few natural and material resources as possible can also serve sustainability.
The relationship between accounting and sustainability also appears at the level of the accounting reports of business owners serving sustainability.
In accounting systems supported by digitalization, the relevance of data can be increased, and the basic documents produced as a result of digitalization also enable the examination of business relationships.
The research can provide usable results for the development and development of regulators (even at the legislative level).
Possible research directions (from the perspective of national and IFRS accounting regulations):
• The forms of errors in accounting processes and their impact on results can be explored.
• Based on digitized data, corporate relationships should be investigated, e.g.: e-invoice, notoe of the financial statements, consolidation system.
• The possibility of developing and optimizing the accounting workflow using various quality improvement methods can be examined, as well as the credibility of accounting information generated by development processes.
• The possibilities and tools for fulfilling the information needs set by sustainability goals, as well as the accounting options for measuring sustainability, can be developed.

THE MOST IMPORTANT PUBLICATIONS OF THE TOPIC ANNOUNCER IN THE PROPOSED RESEARCS TOPIC

Desalegn, Goshu; Tangl, Anita; Boros, Anita: The mediating role of customer attitudes in the linkage between e-commerce and the digital economy
NATIONAL ACCOUNTING REVIEW 6: 2 pp. 245-265., 21 p. (2024)

Habib, Ashfaq; Khan, Muhammad Asif; Tangl, Anita: Integration of green finance with ESG compliance to enhance the firm value: Managerial approach to determining the level of liquidity
INTERNATIONAL JOURNAL OF INNOVATIVE RESEARCH AND SCIENTIFIC STUDIES 7: 3 pp. 1289-1300., 12 p. (2024)

Shah, Sayyed Sadaqat Hussain ; Basit, Abdul; Ahmed, Sheraz; Khan, Muhammad Asif; Tangl, Anita: Board composition, ESG practices, and firm performance: evidence from the Pakistan stock exchange
ECONOMICS AND FINANCE LETTERS 11: 2 pp. 146-162., 17 p. (2024)

Vajna, István; Nagy, Zoltán; Siklósi, Ágnes; Tangl, Anita: Lean-Kaizen fejlesztések a belső ellátási láncban és az eredmények kimutatása a menedzsment számvitelben
LOGISZTIKAI TRENDEK ÉS LEGJOBB GYAKORLATOK 10: 1 pp. 8-16., 9 p. (2024)

Tangl, Anita; Bringye, Bernadett; Vörös, Gyula; Vajna, István (2023): Számviteli digitalizáció és a fenntarthatóság kapcsolata,
In: Széles, Zsuzsanna; Szőke, Tünde Mónika (szerk.) A mesterséges intelligencia szerepe a fenntartható gazdasági döntésekben – XVII. SOPRONI PÉNZÜGYI NAPOK pénzügyi, adózási és számviteli szakmai és tudományos konferencia : konferenciakötet
Sopron, Magyarország: Soproni Egyetem Kiadó 392 p. pp. 338-354. , 17 p.
helyszín
Neumann János Egyetem Budapest
jelentkezési határidő
2025-05-31