Aspecte practice ale contabilității decontărilor cu personalul în condițiile digitalizării proceselor informaționale

Abstract

Today, the crucial importance of information in economic and social development is universally recognized. To be useful in any field of activity, information must be collected, stored, processed, and transmitted to those who need it. In this sense, information technologies play an essential role and have made impressive progress in recent decades, causing significant transformations at the societal, organizational, and individual levels. One area where the use of information technologies has become increasingly important is accounting. As well as accounting is a vital function for any organization, which involves keeping track of financial transactions and ensuring that financial records are accurate and up-to-date it is of paramount importance to keep pace with the changing business environment and evolving regulatory requirements, so accounting professionals have turned to technology solutions to improve the speed, accuracy, and reliability of their work. Overall, the integration of technology in accounting has allowed organizations to improve their financial management, reduce the risk of errors and fraud, and stay up-to-date with regulatory requirements. As the pace of technological innovation continues to accelerate, accounting professionals will likely continue to rely on technology solutions to streamline their work and provide more accurate and timely financial information. CZU: 657.471.12:004.78(478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.39