THE QUALITY OF SERVICES PROMOTED BY THE ACCOUNTANCY PROFESSION IN THE AGE OF DIGITALISATION AND ORGANISATIONAL PERFORMANCE

Mihaela Tulvinschi ()
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Mihaela Tulvinschi: Stefan cel Mare University, Suceava, Romania

European Journal of Accounting, Finance & Business, 2023, vol. 11, issue 1, 72-78

Abstract: Advances in technology over the past decade have made information technology part of the everyday work of accounting professionals. The aim of the research is to carry out a study highlighting the changes taking place in the accountancy profession due to digitisation. This aim can be achieved by meeting the following proposed objectives: O1: to conduct a literature review to identify research trends on digitisation in the accounting profession; O2: to highlight the positive and negative aspects of the digitisation of the accounting profession; O3: to determine the link between services promoted by the accounting profession and organisational performance. In a digitization-driven economy, the diversification and increased quality of services offered by accounting professionals is noticeable. They are no longer data holders, they provide value-added commentary and solutions to change for the better the financial situation and performance of firms, provide business advisory services, offer recommendations and solutions before things happen, and contribute to setting business strategy.

Date: 2023
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