Reflections on the Effect of Massive Data on Digitalized Accounting Information

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, 2023, vol. XXIII, issue 1, 1014-1021

Abstract: The purpose of this work is the issue of new software and hardware applicable to the realization of practical accounting work. Accounting as an academic discipline and practice of records, with millennial existence, is in the process of reconstructing its founding instrumentation. 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 the concrete record-keeping activities of the entities, the new opportunities created by the existing software and hardware tools or proposed to be implemented, constitute as many challenges for the science of accounting and the practical techniques of organizing the accounting of the entities.

Keywords: accountings paradigms; new technology (search for similar items in EconPapers)
JEL-codes: F60 M41 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:1014-1021

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