Digitalization of Accounting in the Republic of Moldova: History and Prospects

Abstract

This study explores the digitalization of accounting in Moldova, tracing its historical evolution from manual bookkeeping to electronic reporting and the integration of online cash registers. Through a qualitative analysis of bibliographic sources and real-case examples, the research highlights the underlying issues and achievements in modernizing accounting practices. Findings indicate that while digitalization fosters transparency and efficiency, challenges regarding the "gray" economy persist. Ultimately, this research emphasizes the ongoing transformation of accounting professionals from mere record-keepers to analytical experts, underscoring the implications of digital technology on the overall economy. CZU: 657.1:004+005.521(478); JEL: M41, O14, K34