Бухгалтерский учет и маркетинг

Derivatives have been integral financial instruments in global markets for several decades, with accounting research playing a pivotal role in unravelling their intricacies and consequences. This article offers an overview of historical accounting research pertaining to derivatives and provides recommendations for future investigations aimed at addressing evolving challenges and innovations. The realms of accounting research discussed encompass financial accounting, managerial accounting, auditing and assurance, taxation, accounting information systems, and ethics and professionalism. Valuation and measurement have emerged as central themes in research endeavours, with studies probing the realms of fair value measurement, hedge accounting standards, and disclosure practices. Moreover, research initiatives have delved into the ramifications of derivatives on financial reporting quality and fluctuations in earnings. In the wake of changing financial landscapes, future research should shift its focus towards emerging financial instruments, such as crypto currency derivatives and carbon emission derivatives. Simultaneously, there's a need to scrutinize the efficacy of hedge accounting models and evaluate the systemic risk implications associated with derivatives.

The accounting landscape has been significantly reshaped by the forces of digital transformation, where technology and automation have seamlessly melded with traditional practices. This article explores the initial indicators of the digitization of accounting and the pivotal role played by robotics in this metamorphosis. Digital accounting harnesses the power of cloud computing, artificial intelligence and automation tools to streamline processes, enhance precision and optimize efficiency.

Notably, robotics, specifically Robotic Process Automation (RPA), stands as a linchpin in this evolution, automating routine tasks, curtailing errors and liberating accountants to engage in more strategic endeavours. Digital accounting effectively replaces antiquated paper-based systems with electronic document management and data storage, simplifying document handling and enabling comprehensive data analysis. Additionally, advanced analytics tools provide valuable insights and trends, fostering well-informed decision-making. The seamless integration of digital accounting systems with other facets of business operations ensures the availability of accurate and up-to-date financial data throughout the entire organization. Nevertheless, while the adoption of robotics reaps rewards such as heightened efficiency and cost reduction, organizations must take into account considerations like infrastructure compatibility, data security, change management and continuous optimization.

The worldwide economy is confronting substantial hurdles, marked by the repercussions of COVID-19 variants, surging inflation, escalating debt and mounting income disparities. The World Bank's Global Economic Prospects report emphasizes the persistent disruptions brought on by the omicron variant and the deceleration of major economies like the United States and China. These challenges, coupled with complications in the supply chain, inflationary constraints and financial fragility, compound the risk of a severe economic downturn, particularly for emerging nations with limited policy leeway. To confront these obstacles and guide nations towards enduring affluence, a synchronized international initiative and comprehensive government policy solutions are imperative.

The emergence of e-commerce has brought about a profound transformation in business operations and the dynamics of customer interactions. This research endeavor is geared towards exploring e-commerce through the lens of the customer, with a specific focus on the opportunities and challenges it brings to the forefront. By delving into the customer's perspective, businesses can fine-tune their strategies to align with the evolving demands and expectations of the digital-savvy consumer. The research adopts a qualitative approach, incorporating interviews and surveys with a diverse spectrum of customers who possess experience in navigating e-commerce platforms. The amassed data is subjected to rigorous thematic analysis, unveiling key themes and recurrent patterns that emerge from the customer's standpoint. The findings cast light on a multitude of opportunities ushered in by e-commerce from the customer's vantage point. These encompass the realms of convenience and accessibility, an extensive array of product choices, competitive pricing, and personalized shopping experiences. Customers derive satisfaction from the ability to shop at their convenience, from any location, and to effortlessly compare prices. Furthermore, the prospect of having products delivered directly to their doorstep amplifies the appeal of the digital marketplace. E-commerce platforms further enrich the customer experience with features like live chat for prompt customer support and user reviews, enabling informed purchasing decisions.