Analiza impactului tehnologiilor digitale asupra domeniului contabilității

Abstract

Today, more than ever, accounting is experiencing an accelerated development, a development that brings constant changes. The paper aims to discuss the impact of digital technologies on the field of accounting. The topic presented is topical because the accounting universe is experiencing changes at a dizzying speed, but whose consequences are still uncertain. In order to interpret the impact of digitalization, two points of interest were established: the benefits to accounting and their impact on accountants. The methodology used for this study consisted of a review of the literature referring to the topic of the paper, literature that highlighted both technological innovations and the views of those in the field of work. CZU: 657:004.8; JEL: M41; DOI: https://doi.org/10.53486/issc2024.37