@article{CRSIJ26000326,
                  author = {Nkenchor E. Daniel},
                  title = {The perspective of accounting in modern science and technology},
                  journal = {Cosmo Research and Science International Journal},
                  year = {2025},
                  volume = {2},
                  number = {1},
                  pages = {574-583},
                  issn = {3108-1584},
                  url = {https://cosmorsij.com/published/CRSIJ26000326.pdf},
                  abstract = {The rapid advancement of modern science and technology has significantly transformed the accounting profession and expanded its relevance to contemporary organizations. Accounting is no longer restricted to the traditional functions of recording, classifying, summarizing, and reporting financial transactions. It has become an information-based discipline that supports decision-making, innovation, risk management, business intelligence, technological investment, and sustainable development. Emerging technologies such as artificial intelligence, block chain, cloud computing, big-data analytics, robotic process automation, and enterprise resource planning systems are changing the way accounting information is generated, processed, analyzed, and communicated. This article examines the perspectives of accounting in modern science and technology, focusing on technological transformation, artificial intelligence, data analytics, block chain, cloud accounting, auditing, cybersecurity, sustainability, professional competencies, and the future of the accounting profession. The article argues that the future of accounting will depend on the profession's ability to integrate accounting principles with technological competence, analytical thinking, ethical judgment, and continuous professional development.},
                  keywords = {Accounting, science, technology, artificial intelligence, block chain, big data, cloud accounting, auditing, innovation, digital transformation},
                  month = {July}
        }