05.1 - FINANCE AND ACCOUNTING STUDIES: EXPLORATION OF NEW FINANCIAL TECHNOLOGIES, ETHICAL ACCOUNTING PRACTICES, AND THE IMPACT OF THE GLOBAL FINANCIAL LANDSCAPE ON BUSINESSES AND ECONOMIES

• Paula Cristina De Almeida Marques

  University of Minho

  Author

• Paulo Alexandre Teixeira Faria Pereira De Oliveira

  University of Minho

  Author

Today, all industries are undergoing a significant digital transformation, where multiple organizations and industries are being forced to reinvent the way they do business, taking into account new competitors. The speed of business will continue to increase as consumers, across their need for business ecosystem, respond in real-time, i.e. with more and more companies increasing their efficiency of the digital economy. And, in this context, ethics will be at the basis of any business. This is because, while it is clear that digital technologies could transform most sectors, there are a number of challenges that need to be understood, such as ethics and up-to-date regulation. The impact of new technologies resulting from the evolution of the internet has introduced at the business level, whether in terms of operational management or influence on accounting work, has allowed steps to be taken in transactions and in economic and financial analysis, with the introduction of new, more sophisticated management models. In fact, accounting services have always been subject to process improvement for decades, however, the flow of more comprehensive operations and the availability of new services through electronic means has had as its main reflection a greater flexibility and simplicity in the use of accounting information and, thus, allowed a multidirectional dynamic between the company and customers. In this sense, the starting question was posed: what is the importance of new financial technologies, ethical accounting practices in the global financial scenario in companies and economies? To answer this question, it was proposed as a general objective to determine the importance of new financial technologies, ethical accounting practices in the global financial scenario in companies and economies. To this end, a bibliometric analysis will be carried out using R studio.

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