Summary in Chinese. / Thesis (MBA)--Chinese University of Hong Kong. / Bibliography: l. 111.

Summary in Chinese. / Thesis (M.B.A.)--Chinese University of Hong Kong. / Bibliography: l. 91.

Summary in Chinese. / Thesis (MBA)--Chinese University of Hong Kong. / Bibliography: l. 138.

Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or are currently having in their respective companies/firms. The results of this study are meant to further inform, educate, and provide clarity as to what current or aspiring accounting professionals can expect as they venture into a transformed accounting landscape.

The increasing effort to develop auditing expert systems raises many questions about their impact on public accounting firms. This research examines the status of expert systems in auditing and investigates the possible future impacts of expert systems on auditing firms. The research involved two separate studies. First, a Delphi study involving auditing and expert-systems experts investigated the likelihood of the proposed future impacts of expert systems on auditing firms. The purpose of the Delphi study was not only to identify the most and least likely impacts, but also to explore the reasons why respondents felt they were the most or least likely. The Delphi panel suggests that expert systems will very likely have an impact on auditing firms in the next decade. The most likely impact identified was that use of an expert system for an audit task provides documentation references for audit judgements and reasoning. other specific impacts that were identified as very likely include distribution of expertise, increased ability to handle complex analyses, and improved decision consistency and quality. The panel also indicated that use of expert systems in auditing is very likely to impact the education of auditors. Second, a case study of an auditing firm using an audit planning expert system provided evidence concerning the impact of an expert system in use. The case study confirmed that, even today, expert systems may be used to provide documentation references and enhance decision consistency and quality. In the situation studied, the impacts were most evident for the less experienced users. The primary contribution of the research is to address questions and concerns about the impact of expert systems on the aUditing profession. The pool of potential impacts of expert systems that has been discussed in the literature can now be narrowed to focus on the most likely impacts. This research is the first step in developing a theory of expert systems impacts. It provides (1) the impetus for further research addressing more specific areas of potential expert systems impact and (2) case study evidence about expert systems impacts that are occurring today. Reasons for the most probable impacts of expert systems on auditing in the future are identified. / Ph. D.

Автоматизация складского учета на базе платформы 1С Предприятие является актуальной темой для любого предприятия. Целью данной диссертационной работы является создание программного продукта с использованием новаторских технологий разработки. В ходе работы систематизируются математические результаты и методы вычисления оптимальных стратегий, моделируется процесс принятия оптимальных управленческих решений на основе описанных методов. Объектом данного исследования выступает компания заказчик программного продукта. Предметом исследования является информационно-технологическая система 1С Предприятие. Разработанности темы данной магистерской диссертации характеризуется низким уровнем, поскольку поставленная задача является уникальной для данного вида предприятия. Изученная литература освещает весьма узкий круг вопросов, а также некоторые смежные проблемы, вытекающие или некоторым образом связанные с темой диссертации. / Automation of warehouse account on the basis of "1C Enterprise" platform is a actual topic for any enterprise. Purpose of this dissertation work is creation of a software product with use of innovative technologies of development. During work mathematical results and methods of computation of optimum strategy are systematized, process of acceptance of optimal administrative solutions on the basis of the described methods is modelled. Object of this research is company which is a customer of a software product. An object of research is the information and technological "1C Enterprise" system. Readiness of a subject of this master thesis is characterized by other authors by the low level because objective is unique for this type of enterprise. The studied literature takes up very narrow circle of questions and also some adjacent problems following or to some extent connected to a thesis.