EXPLORING THE INTERSECTION OF COMPUTER SCIENCE AND ACCOUNTING: AN OVERVIEW

Anda Ileana Necula (), Mihai Constantin (), Mihaela Hortensia Hojda () and Liviu Constantin Dafina ()
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Anda Ileana Necula: “Ion Ghica” Economic College, Targoviste, Romania
Mihai Constantin: “Ion Ghica” Economic College, Targoviste, Romania
Mihaela Hortensia Hojda: “Valahia” University of Targoviste, Romania
Liviu Constantin Dafina: “Valahia” University of Targoviste, Romania

Contemporary Economy Journal, 2024, vol. 9, issue 4, 75-79

Abstract: The evolution of accounting through technology, particularly Accounting Information Systems (AIS), has revolutionized the field. AIS integrates information systems and technology to streamline processes, enhancing efficiency, accuracy, and decision-making. It collects, stores, and processes financial data, providing real-time insights for management and stakeholders. While AIS offers numerous benefits, such as automation and improved reporting, it also presents challenges like the need for continuous technological adaptation and cybersecurity risks. Despite challenges, AIS has various applications including financial reporting, budgeting, auditing, and inventory management. Emerging trends like automation, cloud computing, and blockchain integration promise further advancements, empowering accountants to focus on strategic analysis. The future of AIS holds potential for enhanced efficiency, agility, and decision support, necessitating accountants to stay abreast of technological innovations for optimal utilization.

Keywords: financial; accounting; AIS; information (search for similar items in EconPapers)
JEL-codes: M41 O33 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:brc:brccej:v:9:y:2024:i:4:p:75-79

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