A rigorous change is required to be made in the normal accounting cycle to update and improve it. The dynamic development of the industry and transformation towards accounting 4.0 creates pressure to update six-century-old accounting and reporting systems. The main purpose of the article is to identify the need to empower normal accounting systems with three-dimensional (3D) accounting. Descriptive statistics is used for demographical and physiographical report presentation. For testing the hypotheses, the chi-square test and one-way ANOVA have been applied. It is found that the majority of respondents are in agreement for small size business and persons agree to apply a 3D accounting system to the normal accounting cycle. The 3D system is better presented than a normal accounting system; hence, normal accounting cycle should be embedded in the 3D accounting system for better performance. Several important variables have been predicted to explain the requirement of a normal accounting system embedded in the 3D accounting system by using a neural network.

Normal accounting system, accounting 4.0, three-dimensional accounting system, empowerment, embedded

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