OBSTACLES AND SOLUTIONS IN ACCOUNTING DURING THE PANDEMIC ERA

Turcan Cristian Dragos, Sabin-Alexandru Babeanu, Rapan Claudia Mihaela and Banta Viorel Costin
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Turcan Cristian Dragos: BUCHAREST UNIVERSITY OF ECONOMIC STUDIES
Sabin-Alexandru Babeanu: BUCHAREST UNIVERSITY OF ECONOMIC STUDIES
Rapan Claudia Mihaela: BUCHAREST UNIVERSITY OF ECONOMIC STUDIES
Banta Viorel Costin: BUCHAREST UNIVERSITY OF ECONOMIC STUDIES

Annals - Economy Series, 2023, vol. 1, 219-225

Abstract: Accounting has always been a great consumer of inventions and innovations in computing technology. This evolution led both to the change of accounting techniques and to the evolution of the accounting profession. The covid19 pandemic has changed the way of working in many fields, especially through the need to adopt digital technology. The accounting profession was affected as well: there were difficulties in adapting to the urgent changes dictated by the pandemic against the background of an increase in the importance of accounting. Through this theoretical paper we will try to show the difficulties encountered and how accountanting profession has adapted to the rapid changes that occurred during the pandemic.

Keywords: accounting; concern; obstacles; digitalization intelligence (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2023:v:1:p:219-225

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