Reflections on Methods of Digital Processing of Very Large Amounts of Accounting Information

Traian Cristin Nicolae ()
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Traian Cristin Nicolae: “Ovidius” University of Constanța, Faculty of Economic Sciences, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 2, 795-801

Abstract: The purpose of this paper is to briefly explore the applicability of information technology methods to very large volumes of accounting data. Current developments regarding the digitization of various sectors of the economy and society are converging towards changes in the accounting information systems of entities. The possibilities of multi-dimensional processing of accounting input data open up new options for modeling accounting reports. The development in a multi-dimensional system of financial accounting reports presents unexpected opportunities for enriching the information transmitted to the users of the annual financial statements. The applicability of new information technology methods is marked by: widespread use of Internet-based applications, 5G and soon 6G high-speed data transmission systems, Wi-Fi 6e wireless systems, Wi-Fi 7, artificial intelligence applications.

Keywords: accountings paradigms; new technology (search for similar items in EconPapers)
JEL-codes: F60 M41 (search for similar items in EconPapers)
Date: 2023
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