Interdependența dintre economia și contabilitatea digitală

Abstract

This paper examines the interdependence between the digital economy and digital accounting, highlighting the impact that technological evolution has on accounting practices and economic dynamics. The digital economy, characterized by the integration of information technologies and the Internet into economic processes, generates rapid changes in the way companies operate and interact with markets. In this context, digital accounting, based on cloud solutions and emerging technologies, becomes essential to adapt to changes in regulations and reporting requirements. The paper examines how these technologies help streamline accounting processes, ensuring transparency and compliance in financial reporting. Also, the challenges and opportunities that digitization brings to accounting are discussed, highlighting how it influences the economic strategy and competitiveness of entities. The research uses various research methods: analytical, webographic, synthesis, comparison and systematization of data. CZU : 33:[657:004]; JEL: M40, M41; DOI : https://doi.org/10.53486/issc2024.04