Digitalization of accounting within the concept of cost management

Coman Elena Liliana
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Coman Elena Liliana: Valahia University of Târgoviște, Romania

Social-Economic Debates, 2024, vol. 13, issue 1, 49-58

Abstract: Digital technologies have penetrated managerial accounting and have immense potential to transform this profession. Implementation of emerging digital technologies, such as artificial intelligence, blockchain, the Internet of Things, big data and cloud computing, can trigger a crucial leap forward, which can lead to a paradigm shift in the accounting management of transport organizations. The main objective of the research is to investigate the perception of Romanian accountants regarding the implementation of digital technologies in the accounting management of transport organizations. In this study we identified the influence of cost accounting tools improved through digital transformation on the performance of transport organizations, from which we inferred that it is much more robust in the case of innovative tools than in traditional cost calculation tools. The proposed model provides managers within transport organizations with information on the most effective methods in the context of digital transformation

Keywords: digital transformation; accounting; management; cost accounting tools; innovation (search for similar items in EconPapers)
JEL-codes: M10 M41 (search for similar items in EconPapers)
Date: 2024
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