Financial Technology, Smart Technologies, and the Remodelling of Banking Facilities

Accounting and finance are changing as a result of digital transformation, which combines FinTech platforms with intelligent technology. This chapter looks at how real-time reporting, ongoing auditing, and analytics-driven financial decision-making are made possible by digital accounting information systems. It examines how accounting, governance, risk management, and professional responsibilities are affected by FinTech integration and financial intermediation. The chapter stresses the changing roles of accounting and finance professionals in digitally enabled financial ecosystems as well as new ethical and legal issues.

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