THE PERCEPTION OF PROFESSIONALS IN THE FINANCIAL ACCOUNTING FIELD FROM ROMANIA REGARDING THE DIGITALIZATION OF THE ACCOUNTING PROFESSION

Podoaba Lucia and Armanca Lucica
Additional contact information
Podoaba Lucia: FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, BABES-BOLYAI UNIVERSITY CLUJ-NAPOCA, ROMANIA
Armanca Lucica: FACULTY OF HORTICULTURE AND BUSINESS IN RURAL DEVELOPMENT, UNIVERSITY OF AGRICULTURAL SCIENCES AND VETERINARY MEDICINE CLUJ-NAPOCA, ROMANIA

Annals - Economy Series, 2023, vol. 6, 93-116

Abstract: The use and implementation of digital technologies related to the current economy will allow to the professionals in the financial and accounting field to become creators of added value, through the quality services provided. However, the digital revolution brings important changes in the work of the specialist in this field, forcing him to continuously improve his skills. Taking into account the implications and consequences of the digitization of the accounting profession, this paper actually represents a case study regarding the perception of accounting professionals regarding the future of the accounting profession in the digital economy. Its final conclusions highlight the fact that the accounting profession is not dominated by information technology, but is influenced by the level of digitization of the economic environment.

Keywords: digitalization; accounting profession; accounting education; cognitive factors in decision making (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.utgjiu.ro/revista/ec/pdf/2023-06/10_podoab%C4%83.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2023:v:6:p:93-116

Access Statistics for this article

More articles in Annals - Economy Series from Constantin Brancusi University, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ecobici Nicolae ( this e-mail address is bad, please contact ).