The Impact of Information Technologies on the Activity of Accountants

Leliana Diana Bolcu () and Mihaela-Raluca Boharu (Mircea)
Additional contact information
Leliana Diana Bolcu: “Valahia†University of Targoviste
Mihaela-Raluca Boharu (Mircea): “Valahia†University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2021, vol. XXI, issue 2, 945-952

Abstract: Task automation, predictive analytics, changing employee missions, new working methodologies, new digital tools, the health crisis will force organizations to adapt their working methods and accelerate their digitization projects. The aim of this paper is to present the impact of digital technologies on the activities of companies. Its potential influence could revolutionize our economic systems: the blockchain is the bearer of profound transformations in many fields of application. It can be a threat, in its intentions or in its use, by creating trust systems based on mathematical laws that would be free from democratic requirements or an opportunity for democracy, if used properly. The accountant of the future will need to develop interpersonal skills and data analysis skills to understand how algorithms work. This change in required missions and skills is a lever for attracting and retaining talent, as professionals will be able to devote more time to higher value-added missions.

Keywords: Accounting; artificial intelligence; Blockchain; smart contracts (search for similar items in EconPapers)
JEL-codes: M40 M41 M49 (search for similar items in EconPapers)
Date: 2021
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://stec.univ-ovidius.ro/html/anale/RO/2021-2/Section%205/4.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:ovi:oviste:v:xxi:y:2021:i:2:p:945-952

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().