THE TRANSFORMATIONS IN ACCOUNTING AND AUDIT

Fanya Filipova ()
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Fanya Filipova: University of Economics - Varna, Varna, Bulgaria

Economic Science, education and the real economy: Development and interactions in the digital age, 2020, issue 1, 100-113

Abstract: This report outlines the framework in which the digital transformation process in accounting and auditing is evolving, as well as the areas in which accounting education and auditing training should be modified in order to be relevant to digital transformation. On the basis of qualitative research approaches (analysis of existing literature on the subject and real impressions through his own audit practice), the author presents the main phenomena that characterize digitalization in accounting and auditing at present; the leading role and digital strategies of the four largest accounting and auditing companies in the world (PwC, Deloitte, EY, KPMG) are discussed, as well as the need for training in digital technology for students in accounting, auditing and finance.

Keywords: digitalization in accounting and audit; digital transformation; big data analysis; machine learning; digital technologies in accounting education (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:cfdide:y:2020:i:1:p:100-113

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