Provocări ale evoluției tehnologiei informaționale și răspunsul profesiei contabile

Abstract

This paper examines challenges stemming from the rapid evolution of information technology (IT) for the accounting profession and outlines responses. Key IT advancements, including cloud computing, AI, blockchain, and big data analytics, are discussed alongside their impact on accounting practices. Challenges such as skill acquisition, job displacement, security risks, and ethical concerns are highlighted. The profession's response involves integrating IT into education and training, developing new software and tools, establishing guidelines, and promoting ethical standards. Collaboration among accountants, educators, regulators, and technology providers is crucial to navigate these challenges effectively and capitalize on technological opportunities, ensuring the accounting profession's continued relevance in the digital era. CZU: 657:004.08; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2024.41