Blockchain, cryptoassets, and artificial intelligence protocols continue to change the roles of accounting and financial service professionals at a fundamental level. This book examines the impact and influence of these technologies in the financial sector. In particular, this second revised edition examines the impact of these technologies on megatrends such as ESG reporting, remote workforces, real-time reporting, and a shift to a virtual and digital world. It also provides insights on how automation of all kinds—highlighted by AI—are changing the ways in which financial transactions and other information are handled by accounting and finance professionals. Ranging from the implications of blockchains among various organizations, to the rise of cryptoassets for transactions and investing activities, the author provides grounded and action-oriented recommendations for financial practitioners.
Written in an accessible, conversational style that is unbiased and objective, and replaces jargon and technical details with real-world case examples and end-chapter reflection questions, this book presents professionals, as well as students, scholars, and policy makers, with the knowledge and action plans to integrate these ideas and tools into practice within accounting and finance organizations.
Table des matières
PART1DEFINITIONS OVERVIEW & INFORMATION FOR PRACTITIONERS.- FOREWORD & INTRODUCTORY INFORMATION.- THE CHANGING ACCOUNTING LANDSCAPE.- CRYPTOCURRENCIES & THE FINANCIAL SERVICE.- CONSENSUS METHODOLOGIE.- STABLECOINS & THE DECENTRALIZED ORGANIZATION.- ARTIFICIAL INTELLIGENCE.- ROBOTIC PROCESS AUTOMATION.- PART 2 APPLICATIONS & IMPLICATIONS OF EMERGING TECHNOLOGY ON FINANCIAL SERVICES.- THE VIEW FROM THE TOP.
A propos de l’auteur
Sean Stein Smith is an Associate Professor in the Business and Economics Department of Lehman College—City University of New York (Bronx, NY, USA). He also serves on the Advisory Board of the Wall Street Blockchain Alliance, where he chairs the Accounting Working Group. Dr. Stein Smith has developed and presented courses on artificial intelligence, cryptoassets and blockchain for the American Institute of Certified Public Accountants (AICPA; Durham, NC, USA) and the Institute of Management Accountants (IMA; New Jersey, USA) and has delivered presentations, trainings and lectures at multiple accounting societies, colleges and universities.
Dr. Stein Smith has been named one of the Top 100 Most Influential People in Accounting and is a past winner of the New Jersey Society of CPA’s Ovation Award for Innovation. He was also awarded the Outstanding Young CPA of the Year Award by the AICPA in 2022.
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