Impactul comunicării digitale asupra practicilor contabile și transparenței financiare

Abstract

This research explores the transformative impact of digital communication on accounting practices and financial transparency, highlighting the evolution from traditional to digital methodologies in the face of globalization and technological advancements. It examines how digital tools have revolutionized the accessibility and accuracy of financial data, thus enhancing efficiency in financial reporting and pushing the boundaries of traditional accounting. The study also considers the role of digital accounting in improving organizational outcomes, leveraging the Resource-Based View to argue for digital accounting as a strategic asset for gaining competitive advantage and achieving superior performance in a rapidly changing economy. CZU: 657:004.8; JEL: M41; M31; DOI: https://doi.org/10.53486/issc2024.42