Contabilitatea în era digitală

Abstract

This research aims to provide an overview of the evolution of accounting over time, starting from its empirical forms and later focusing our attention on digitizing accounting. In its evolution, the accounting has adapted to the requirements requested by the users of information. Thus, from the rudimentary accounting of the Egyptian culture, based on a simple accounting system, it was reached to the accounting in which it is trying the elimination of the basic informative support (the paper) and replacing it with less vulnerable one and faster as a means of collecting, processing and transmitting of financial-accounting data. The transition to electronic processing and storage media has evolved in several stages presented in the research. The progress met in the IT field, the impact they have on the different domains of activity, the long period of time since the beginning of the computerization of accounting, as well as the accumulated experience in the given field determines the relationship between accounting and IT. Currently, considerable advantages are gained by digitizing accounting in terms of processing speed, correctness and presentation of the various reports requested by managers and /or users of information JEL: M41.