DAMPAK TEKNOLOGI ARTIFICIAL INTELLIGENCE PADA PROFESI AKUNTANSI

The development of Artificial Intelligence technology has changed the accounting profession. This paper provides a comprehensive overview of the latest developments in Artificial Intelligence, Big Data, Machine Learning used in business practices in the accounting profession worldwide. This paper explores the evolution of the accounting profession following the latest technological developments and assesses the impact of its development in the future. Challenges and opportunities posed by Artificial Intelligence relating to accounting professionals and the process of accounting education. This study uses a normative juridical approach with library studies with secondary data. This paper provides an overview of how accounting educators and professionals respond to these technological developments and provides further discussion on what accounting professions, institutions and graduates should do to face the challenges of change caused by technological developments

Studying the impact of CI on pull request delivery time in open source projects - a conceptual replication

Nowadays, continuous integration (CI) is indispensable in the software development process. A central promise of adopting CI is that new features or bug fixes can be delivered more quickly. A recent repository mining study by Bernardo, da\ua0Costa & Kulesza (2018) found that only about half of the investigated open source projects actually deliver pull requests (PR) faster after adopting CI, with small effect sizes. However, there are some concerns regarding the methodology used by Bernardo et al., which may potentially limit the trustworthiness of this finding. Particularly, they do not explicitly control for normal changes in the pull request delivery time during a project’s lifetime (independently of CI introduction). Hence, in our work, we conduct a conceptual replication of this study. In a first step, we replicate their study results using the same subjects and methodology. In a second step, we address the same core research question using an adapted methodology. We use a different statistical method (regression discontinuity design, RDD) that is more robust towards the confounding factor of projects potentially getting faster in delivering PRs over time naturally, and we introduce a control group of comparable projects that never applied CI. Finally, we also evaluate the generalizability of the original findings on a set of new open source projects sampled using the same methodology. We find that the results of the study by Bernardo et al. largely hold in our replication. Using RDD, we do not find robust evidence of projects getting faster at delivering PRs without CI, and we similarly do not see a speed-up in our control group that never introduced CI. Further, results obtained from a newly mined set of projects are comparable to the original findings. In conclusion, we consider the replication successful

Exploring trends in sourcing software development: A global and BC persepective

Both internal and external sourcing have always been a mechanism for companies to augment their staff. Perhaps surprisingly, the approaches have similarities in their benefits and their challenges, especially when sourcing talent outside country. This project considers “to what extent does the BC Technology sector approach augmenting software development talent through sourcing and how does it align with current global trends?” This exploratory project looked first globally and then locally. A literature review provided insight into academic direction, theories and models of global outsourcing that have evolved during the last twenty-five years. The website review and industry related articles illuminated the current state of outsourcing and future trends. Finally, the project utilized a survey to explore trends within British Columbia; whether sourcing was being utilized and the models being used. As a result, new areas of study and opportunities for businesses to leverage sourcing have been exposed and discussed.technologyB