Transformarea digitală a profesiei contabile și efectele asupra performanței organizaționale

Abstract

Accounting provides accurate and meaningful information through which the decision-making process is assisted and becomes an important tool for social intermediation. Current trends manifested internationally in the field of accounting, under the impetus of digitalization, are the expression of profound changes that are closely correlated with economic developments noticeable at regional and global levels. Accurate and meaningful accounting information allows for the reduction of uncertainties and facilitates the implementation of actions by removing potential disruptions, thus contributing to the achievement of sustainable development. The research aims to determine the link between the services promoted by the accounting profession in the digital era and organizational performance. CZU: [004:657-051]:005.332.1; JEL: M41, M49, M15