A smart contract is an electronic agreement that uses computer programming and blockchain technology to execute without third parties.
Information Systems and Management
Employers that once relied on observation and interview techniques can now use data to approach the hiring process in a more systematic fashion.
Capable accountants will be needed to oversee and use advanced technology.
This column discusses the financial impact of the fourth industrial revolution and why CPAs need to prepare for changes.
Strategic planning is among the top priorities for CFOs in a new survey, but some finance chiefs feel hampered by legacy IT systems.
Best practices can help multinationals improve intercompany accounting, such as transfer pricing, cash management, and settlement, while preventing costly problems.
These 5 tips will help organizations fit security spending into their budgets in a balanced way.
This article examines how controllers can address technology issues, budgetary constraints, and more.
Find out the worst knowledge flow barriers in multinational companies and how to deal with them.
Here are six things internal auditors can consider to give themselves a chance to maximize technological tools.
The relentless pressure to stay current with continuously evolving technologies has emerged as the chief source of stress on corporate finance teams, according to a new survey.
Overall optimism among U.S. finance executives in business and industry took a slight quarterly dip, but sentiment remains positive compared with previous first quarters in the post-recession era, according to an AICPA survey.
Shared services are being applied to an increasing number of functions. Human resources, IT, and finance were some of the first areas where shared services commonly were implemented. Now sales operations, supply chain operations, and marketing are taking advantage of shared-services platforms.
Concerns over technology breaches and data security are soaring among the largest U.S. tech companies, according to a new report from accounting and consulting firm BDO. An examination of the most recent SEC 10-K filings for the 100 biggest publicly traded technology companies found that 71% listed data-security breaches as