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Information platform - solution of digitalization of the public accounting system

Elena Alina OLARU (colbea)
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Elena Alina OLARU (colbea): Stefan cel Mare Universitity of Suceava, Romania

Romanian Journal of Economics, 2021, vol. 53, issue 2(62), 108-122

Abstract: The article analyses the organization of the public accounting system in the context generated of the need for the transition to digital technology in the economy. Analyzed the essential and minimal conditions for the establishment of a digital accounting support information platform for public institutions. Analyzed the problems and solutions in the accounting digitalization of accounting of public institutions. The accounting system of Romania’s public institutions requires to actively develop digital technology, which can lead to a qualitative revolution in the organization of management and administrative progress.

Keywords: accounting; algorithms; information technologies; audit; public institutions (search for similar items in EconPapers)
JEL-codes: L86 M41 (search for similar items in EconPapers)
Date: 2021
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Handle: RePEc:ine:journl:v:53:y:2021:i:62:p:108-122