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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Electronic financial reporting
 Kapusta, Michal ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
This thesis explores current and future possible uses of ICT in financial reporting, describes the properties, usage and implementation of EDI and XBRL, describes the concept of online reporting and continuous auditing, introduces the area of artificial intelligence and expert systems and their application in accounting and auditing, describes development and application of FRAANK for extraction of financial data from EDGAR repository, describes the implementation of continuous auditing in Siemens and finally states the possible reasons, why the technologies are not used to their full potential.
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Possible trends in the progress of using ICT in the Accounting
 Ďurianová, Gabriela ; Mejzlík, Ladislav (advisor) ; Velechovská, Lenka (referee)
My thesis addresses to matters of rising connectedness of Accounting and Information Technologies. It describes history of forms and techniques used in Accounting and also the possibilities and trends of Applied Informatics used nowadays in this field. The text accents to efforts of making the process of accounting more effective by reducing the cost, improving the quality and by shortening the time it can be done. The part of my thesis also mentions the level of regulation of the techniques used for processing the accounting from the point of view of national norms and also of International standards.
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