Contabilitatea în lumea digitală – dificultăți, transformări, soluții

Abstract

Accounting is a classic profession, and its rules and concepts have been in place for many years and have not changed. However, the accounting industry is also being impacted by economic globalisation, stricter laws, and countless technology advancements. The necessity for quick adaptation and transformation of company practices and business processes without straying from fundamental accounting laws and principles reflects challenges for accounting. Digitalization of accounting is the conversion of financial data from a paper-based format to an electronic one. Accounting software and computers are used to convert paper data into electronic form. The ability to evaluate and report financial data quickly, effectively, and efficiently has improved because to technological advancement[4]. The findings of this research are that there are changes that need to be made by accounting at this time to include artificial intelligence technology such as AI, cloud systems,IoT, into the academic learning. CZU: 657:004.8; JEL: M40, M41