GENERATION Y AND Z PERCEPTION OF DIGITALIZATION IN THE ACCOUNTING FIELD

Anamaria-Geanina Macovei (), Alexandru Cojocari () and Iulian Dascä‚lu ()
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Anamaria-Geanina Macovei: Stefan cel Mare University of Suceava, 720229, Romania
Alexandru Cojocari: Stefan cel Mare University of Suceava, 720229, Romania
Iulian Dascä‚lu: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2021, vol. 16, issue 26, 21-26

Abstract: The aim of this paper is to identify the perception and the opinion of the accounting students/graduates regarding the challenges behind the digitalization process of the accounting field based on the exploration of literature. Therefore, in order to achieve our goal, we have set the following objectives: Objective 1: making a review of the scientific literature regarding the digitalization of accounting; Objective 2: identifying the advantages and disadvantages of the digitalization of accounting; Objective 3: identifying the main effects of the digitalization process. We believe that our analysis can be used primarily for young people who want to follow a college program in accounting field and for those who wish to know what skills this field will require in the near future, as a result of the intensification of digitalization process.

Date: 2021
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