Digitalizarea în contabilitate

Abstract

Digitalisation is transforming companies and other organisations more fundamentally than the business world has ever seen. The accounting profession is such a field where digital transformations take its tool. When the historical process of accounting is looked at, it is seen that there are revolutionary turning points such as development of double-entry bookkeeping method, uniform accounting system and international accounting standards practices, and use of computer software in accounting. Technology has initiated a radical transformation process by enabling the transfer of accounting to the digital platform. A very important feature of our age is certainly the accelerated evolution of the technological field, characterized by an avalanche of optimal solutions (computer programs) for economic activity. It is difficult to imagine areas such as accounting, marketing or other analysis and evaluation activities without digital tools. The advantages of this software include: fast accessibility, detailed presentation of information and accuracy of errors. In addition to the benefits, there are low accounting costs and time required to complete a task it's faster. One of the challenges for young accountants is artificial intelligence. Another major challenge is cyber security, which needs to be integrated into an entity's decision-making processes. In this article, we aim to describing digitalization impact on the field of management accounting and control. CZU: 657.1:004.78; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.38