Percepția tinerilor practicieni din domeniul contabil asupra practicii profesiei contabile în contextul globalizării și al digitalizării la nivel internațional

Abstract

In the current context of the overspecialization of the accounting profession through adherence to international standards and the specialization of professional bodies, both in the internal and external market segment, the professional accountant is under pressure to optimize the accounting activity both from the extremely strong competitive environment. Romania being a top one with over 10,000 professionals registered in the registers of professional bodies as well as due to the more and more extensive and complex requirements of the beneficiaries of accounting services. In this context, we believe that our approach is timely and meets a well-established goal, namely to determine effective ways to optimize the work of professional accountants by using new techniques offered by technological progress, namely by using ICT technologies and adherence to digitization. In order to meet the stated purpose of the article, we aim to achieve several specific objectives, namely, assessing the development dimension of the profession in the context of digitization, the feasibility of digitization for the Romanian professional accountant and his need for training in the new challenges of ICT and digitization. In order to achieve these objectives, we will use analytical methods and prospective analysis methods, including by using a questionnaire applied to professional accountants and future professional accounting students in Romania in the segment of adherence to new information technologies and adherence to digitization. The results of the study consist both in assessing the level of adherence to digitization and in highlighting effective possibilities for optimizing the activity of professional accountants in Romania through digitization and ICT. JEL: M41