Digitalizarea: condiție indispensabilă a existenței contabilității în secolul XXI

Abstract

The following article highlights the ways in which technology information makes its presence felt in the field of accounting, as it has evolved significantly in recent years. It is important that people, and especially accountants, understand the significance and the need for the digitalization process in an ever-changing world. Namely, this article presents the most popular accounting software programs that are used in the Republic of Moldova. The main research methods include the review of specialized literature, the study of articles on the referenced topic, comparison analysis, and description of procedures. CZU: 657.1:004.78”20”; JEL: M41; DOI: https://doi.org/10.53486/issc2023.35