Reflections on the Digitalization of the Accounting System

Traian Cristin Nicolae ()
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Traian Cristin Nicolae: „Ovidius†University of Constanta,, Faculty of Economic Sciences, Romania

Ovidius University Annals, Economic Sciences Series, 2022, vol. XXII, issue 2, 966-972

Abstract: The purpose of this paper is the issue of the new paradigms applicable to the digitization of accounting. Accounting as an academic discipline and practice of records, with millennial existence, is in full process of re-construction of its founding paradigms. The impact of new technologies - the use of Information Technology (IT) tools, the expansion of applications based on artificial intelligence, radically changes the way the accounting system is thought and developed. The transformations generated by the emergence of new technologies in economic activities, the new business models constitute as many challenges to the science of accounting and the practical techniques of organizing the accounting of entities.

Keywords: accountings paradigms; new technology (search for similar items in EconPapers)
JEL-codes: F60 M41 (search for similar items in EconPapers)
Date: 2022
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