E-Financial Reporting as A New Challenge for Accountants

Joanna Kogut


The purpose of the article is to present e-financial reporting, analyse the opinions of accountants from the perspective of its application in accounting as well as identify and discuss the biggest challenges for companies resulting from its implementation. The article starts with a brief introduction addressing the development of information and communication technologies affecting every area of life, including accounting. E-financial reporting is one of the examples confirming an ongoing revolution in this area. Next the essence and scope of financial reporting as the final product of accounting are discussed. A new technological solution is also identified, i.e. e-reporting. The core part of the article presents the source of introducing e-statements, the method of their preparation and forwarding. Owing to the synthetic analysis of the conducted survey results, it was shown that this solution poses a new challenge for accountants which, however, they are capable of meeting, whereas the benefits of its implementation are measurable.
Author Joanna Kogut (BM / DoATaFA)
Joanna Kogut,,
- Department of Accounting, Reporting and Financial Analysis
Publication size in sheets0.5
Book Soliman Khalid S. (eds.): Education Excellence and Innovation Management: A 2025 Vision to Sustain Economic Development during Global Challenges, 2020, International Business Information Management Association (IBIMA), ISBN 9780999855141
Keywords in EnglishAccountant, Financial Statement, E-Financial Reporting, Accounting
Referenced project[17] Program doskonałości naukowo - badawczej INTEREKON . . Project leader at WUEB: Ewa Stańczyk-Hugiet, , start date 01-01-2019, end date 31-12-2022, in run
Languageen angielski
Kogut_J_E-Financial_Reporting.pdf 130,68 KB
Score (nominal)70
Score sourceconferenceList
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Uwaga"The project is financed by the Ministry of Science and Higher Education in Poland under the programme "Regional Initiative of Excellence" 2019 - 2022 project number 015/RID/2018/19 total funding amount 10 721 040,00 PLN".
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