Digitalizarea contabilității avantaje și provocări pentru societățile comerciale

Abstract

The paper presents an analysis of how digitalization influences accounting within commercial companies, balancing the benefits and challenges brought by this transformation. The current understanding of this field remains minimal because people generally interpret accounting digitization negatively as a procedure both complex and leads to job reductions. This essay examines both the benefits and challenges of accounting digitization and at the end, we implemented a concrete example regarding digitization in accounting. CZU: 657:004.78; JEL: M410