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Digital Transformation in Romanian Accounting Practice and Education: Impact and Perspectives

Author

Listed:
  • Gina Raluca Guse

    (Bucharest University of Economic Studies, Romania)

  • Marian Dragos Mangiuc

    (Bucharest University of Economic Studies, Romania)

Abstract

Transformation of business models using digital technologies is depicted by the European Green Deal (EC, 2019) as a key factor in achieving sustainability goals. For the business environment, the digitalization of organizations entails changes in the accounting functions, correlated with the increase in the volume and nature of managed data. In this paper, we analyse the impact of digital technologies in the field of accounting. We also investigate the degree of adequacy of the Romanian higher education system to the educational needs associated with the digital skills required of professional accountants from different generations. We use data collected from the curricula of business bachelor’s programs from the four largest university cities in Romania. Results illustrate the universities’ potential for training specialists to assimilate and steer the digital transformation of the accounting profession.

Suggested Citation

  • Gina Raluca Guse & Marian Dragos Mangiuc, 2022. "Digital Transformation in Romanian Accounting Practice and Education: Impact and Perspectives," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 24(59), pages 252-252.
    • Handle: RePEc:aes:amfeco:v:24:y:2022:i:59:p:252
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    References listed on IDEAS

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    Cited by:

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    2. Valeriu Brabete & Catalin Mihail Barbu & Daniel Circiumaru & Daniel Goagara & Dorel Berceanu, 2024. "Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature Review," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 26(65), pages 275-275, February.
    3. Laura-Eugenia-Lavinia BARNA, 2024. "ERP Systems - Reliable Tools in Corporate Reporting of Organizations," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 22(176), pages 783-790, October.
    4. Voicu D. Dragomir & Valentin Florentin Dumitru, 2023. "Recognition and Measurement of Crypto-Assets from the Perspective of Retail Holders," FinTech, MDPI, vol. 2(3), pages 1-17, August.
    5. Sinziana-Maria Rindasu & Ioan Dan Topor & Liliana Ionescu-Feleaga, 2023. "The Evolution of Management Accountants' Digital Skills in Industry 4.0: A Qualitative Approach," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 38-48, March.
    6. William Gaviyau & Athenia Bongani Sibindi, 2023. "Customer Due Diligence in the FinTech Era: A Bibliometric Analysis," Risks, MDPI, vol. 11(1), pages 1-17, January.
    7. Marian Socoliuc & Iulia-Maria Ţîgănaș, 2023. "Digitization Of The Accounting Profession - A Bibliometric Analysis," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(1), pages 132-138, February.

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    More about this item

    Keywords

    Digitalization; accounting education; European Green Deal; Romania.;
    All these keywords.

    JEL classification:

    • I25 - Health, Education, and Welfare - - Education - - - Education and Economic Development
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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