DIGITALIZATION OF ACCOUNTING - TRENDS AND PERSPECTIVES

Maria GHERMAN (bursuc) (), Mărioara MOLOCINIUC (HRIȚCAN) () and Veronica Grosu ()
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Maria GHERMAN (bursuc): Ștefan cel Mare University of Suceava, Romania
Mărioara MOLOCINIUC (HRIȚCAN): Ștefan cel Mare University of Suceava, Romania
Veronica Grosu: Ștefan cel Mare University of Suceava, Romania

Journal of Information Systems & Operations Management, 2021, vol. 15, issue 1, 104-113

Abstract: The business activity involves, through its nature, the production, collection and communication of different types of data and information. These are presented in various documents, which are largely generated by the accounting department. The production of documents may be the result of entrepreneurial needs, representing a valid support for a better management activity, or it may be expressly requested by law or even to meet the needs of other stakeholders. A very important feature of our age is certainly the accelerated evolution of the technological field, characterized by an avalanche of optimal solutions (computer programs) for economic activity. It is difficult to imagine areas such as accounting, marketing or other analysis and evaluation activities without digital tools. Due to the large flow of data, it is imperative to find effective solutions for data collection and analysis, so that they generate reliable and credible information to all economic factors. In this article, we aim to analyze the effects of digitization of accounting, mainly reflected on the quality of the data presented in the financial statements.

Date: 2021
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