FINANCIAL AND ACCOUNTING SECURITY AND CONTROL OF ENTITIES IN THE CONTEXT OF THE NECESSITY FOR DIGITALIZATION

Ana-Rebeca NEAGU (ion), Stefan Alexandru Preda and Florin Radu
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Ana-Rebeca NEAGU (ion): Valahia University of Targoviste, Romania
Stefan Alexandru Preda: Valahia University of Targoviste, Romania
Florin Radu: Valahia University of Targoviste, Romania

Social-Economic Debates, 2025, vol. 14, issue 1, 1-12

Abstract: This study highlights vulnerabilities at the entity level, particularly regarding the evolution of fraudulent practices, with adverse effects on accounting. Considering the imperative of integrating digital technology into the current professional landscape of employees and the asymmetrical threats exposed during the COVID-19 pandemic, this study reveals critical aspects that demand careful consideration and tailored solutions. Technology has a double role, challenging and helping: some employees or managers can use it for negative purposes, vitiating the activity and performance of the entity, while others can prevent and remove such negative behaviors through the undeniable benefits brought by the digital tools. Following this study, several ways can be identified to improve the internal control process, to increase the degree of security of the entity from a financial-accounting point of view, to prevent, from an early stage, and to combat fraud already installed.

Keywords: economic fraud; digital tools; accounting; control; performance (search for similar items in EconPapers)
JEL-codes: D23 D73 M21 M41 (search for similar items in EconPapers)
Date: 2025
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