TESTING THE PERCEPTION OF ACCOUNTING PROFESSIONALS IN SUCEAVA COUNTY ON THE DIGITIZATION OF THE PROFESSION

Marian Socoliuc () and Iulia Maria ŢÎGĂNAŞ ()
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Marian Socoliuc: "Åžtefan cel Mare" University of Suceava, Romania
Iulia Maria ŢÎGĂNAŞ: "Ştefan cel Mare" University of Suceava, Romania

The USV Annals of Economics and Public Administration, 2023, vol. 23, issue 2(38), 143-153

Abstract: Digitization brings important changes to the accounting profession, changes related both to the implementation of digitized systems in the routine work of an accountant, and to education in this field, which prepares future accountants. The aim of this paper is to identify the perception and opinion of professional accountants regarding the impact of digitalization on the profession in terms of the challenges brought by digitalization in the accounting field, as well as in terms of the level of knowledge and use of digital systems in Romania. The results obtained through the econometric analysis carried out, help us establish the aspects that requires changes in order to maintain the prosperity of the accounting profession in the context of digitalization.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:scm:usvaep:v:23:y:2023:i:2(38):p:143-153

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