THE ERA OF DIGITALIZATION AND FUTURE CHANGES IN THE ACCOUNTING PROFESSION

Gabriel Raita () and Teodora Odett Breaz ()
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Gabriel Raita: Babeş–Bolyai University of Cluj Napoca, Romania
Teodora Odett Breaz: Lucian Blaga University of Sibiu, Romania

European Journal of Accounting, Finance & Business, 2021, vol. 16, issue 26, 63-72

Abstract: The future of massive investment in the world of work is shaped by technical progress, globalization, demographic change, and institutional change. As a result of recent research and development, we can see considerable differences in investment in work by sector and occupation, with a predominant focus on creative, interactive, and complex activities. At the same time, companies' demands for innovative capacity and flexibility are increasing, which means that compatibility with workforce preferences becomes a central challenge for a sustainable work organization. Digitization is changing activities and requirements in all companies - but especially small and medium-sized enterprises face major challenges in this era of digitization. Because the world of digital work is as varied as the corporate landscape, we want to bring a more precise contribution to the specialized literature in the field of the accounting profession. We want to emphasize the importance of digitization and more than that we want to gain experience and strengthen skills to reduce the fear of entities to step into this field

Date: 2021
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