Impactul particularităților produselor software și provocărilor mediului de afaceri IT asupra contabilității

Abstract

The evolution of the IT field has experienced an ascent in recent years, becoming a sector of major importance for the economy of all countries, including the Republic of Moldova. This is characterized by the abundance of new IT products and services, which face a series of specific challenges, generated by changes in technologies. The variety of software products raises a series of problems in the process of creation and development. Considering the importance of this problem, the purpose of research is presenting the most relevant aspects with reference to software products, especially the impact on accounting. In order to achieve this objective were used a lot of research methods: synthesis, induction, deduction, SWOT analysis. The obtained results will contribute to the enrichment of the literature in the field and to the efficiency of the research process. CZU: 657.4:004.4(478); JEL: M41, L63, L86; DOI: https://doi.org/10.53486/isca2023.16