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The Accounting Profession In The Digital Age

Author

Listed:
  • Ana Maria Mălăescu

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

  • Mărioara Avram

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

Abstract

The accounting profession is in a period of great challenges involving the development of new dimensions under the impact of a multitude of factors such as the reconfiguration of the business environment due to economic crises, geopolitical or geostrategic changes, and the implications of the digital age. The factors most important in the transformation of the accounting profession in the next years will be the technological factors and, in their category, we believe that ICT will have the greatest impact. The use of these technologies in accounting implies certain advantages, but also issues that will need to be managed with responsibility. In this article we will try to highlight some of the opportunities and challenges generated by the use of ICTs in front of the Romanian accounting profession, the digitization of accounting, so far, at the incipient stage.

Suggested Citation

  • Ana Maria Mălăescu & Mărioara Avram, 2018. "The Accounting Profession In The Digital Age," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(46), pages 5-12, December.
    • Handle: RePEc:aio:aucsse:v:2:y:2018:i:46:p:5-12
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    File URL: http://feaa.ucv.ro/annals/v2_2018/0046v2-001.pdf
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    References listed on IDEAS

    as
    1. Alexandru ȚUGUI & Ana-Maria GHEORGHE, 2014. "Changing The Role Of Accountancy In The Context Of Cloud-Computing," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 149-157, November.
    2. Markus Granlund & Jan Mouritsen, 2003. "Special section on management control and new information technologies," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 77-83.
    3. Gianina MIHAI, 2015. "Cloud ERP and Cloud Accounting Software in Romania," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 61-66.
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    Cited by:

    1. Diana-Elisabeta MATICA & Roxana-Florina MOTOCA & Andreea-Florina STURZ & Sorina MOCIAR COROIU, 2023. "Exploring The Digital Landscape: Student Perspectives On The Future Of Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 32(2), pages 159-168, December.

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    More about this item

    Keywords

    XBRL; ERP; cloud accounting;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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