THE ACCOUNTING PROFESSION IN THE DIGITAL AGE

Ana Maria Mălăescu and Mărioara Avram
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Ana Maria Mălăescu: University of Craiova Faculty of Economics and Business Administration Craiova, Romania
Mărioara Avram: University of Craiova Faculty of Economics and Business Administration Craiova, Romania

Annals of University of Craiova - Economic Sciences Series, 2018, vol. 2, issue 46, 5-12

Abstract: The accounting profession is in a period of great challenges involving the development of new dimensions under the impact of a multitude of factors such as the reconfiguration of the business environment due to economic crises, geopolitical or geostrategic changes, and the implications of the digital age. The factors most important in the transformation of the accounting profession in the next years will be the technological factors and, in their category, we believe that ICT will have the greatest impact. The use of these technologies in accounting implies certain advantages, but also issues that will need to be managed with responsibility. In this article we will try to highlight some of the opportunities and challenges generated by the use of ICTs in front of the Romanian accounting profession, the digitization of accounting, so far, at the incipient stage.

Keywords: XBRL; ERP; cloud accounting (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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