Percepția viitorilor profesioniști contabili cu privire la digitalizarea domeniului contabil

Abstract

In the context of the contemporary economy marked by continuous change, globalisation and major technological revolutions, the accounting field is characterised by significant transformations that can be observed from one reporting period to another. More specifically, we observe a continuous development of the role of the accountant in the digital age and for this reason we considered essential an analysis of the perception of future accounting professionals regarding the digitization of the financial accounting field. Therefore, our study will focus on meeting the following objectives: O1- examining the degree of acceptance of digitisation and the receptiveness of future accounting professionals to change, O2- prioritising the key changes in the accounting profession to identify the main competences and skills needed by a future accounting professional, and O3- analysing how curricula are adapting to changes in the accounting field to meet the needs of future professionals. The results of the research will be translated into an analysis of how the digitisation of the accounting field is perceived by future accounting professionals and its impact on traditional accounting practices. CZU: 657.1-05:004; JEL: M40; DOI: https://doi.org/10.53486/issc2024.20