Industry 4.0 and digital transformation of accounting
DOI:
https://doi.org/10.59051/joaf.v12i1.400Keywords:
Industriel 4.0, Système d'Information Comptable, NumérisationAbstract
Objective: In the study, production simulations allowing the integration of Industry 4.0 were carried out and reports were generated that would go to the accounting information system without the use of personnel.
Method: The study examined information obtained through Internet-connected devices in production, packaging and transfer units in accordance with the simulation carried out on a manufacturing company whose integration was carried out using Industry 4.0 methods.
Results: The Industry 4.0 system enables the integration of business functions and significantly improves business performance. However, the installation of this system represents high costs at the moment when it is examined in terms of software, hardware and infrastructure.
Originality: The fourth industrial revolution, called Industry 4.0, also affects the accounting function of the company and changes the job descriptions of accounting professionals. In particular, the instant creation of the recording, classification and synthesis functions thanks to the data flow provided by autonomous robots allows accounting professionals to save time in the analysis and interpretation of the reports obtained, which will significantly help decision-makers. Changing job descriptions, teaching accounting and new courses and methods should be added to the curriculum.
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