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Ï»¿Econometric Model For Testing The Perception Of Professional Accountants In Suceava County Regarding To The Digitisation Of The Profession

Author

Listed:
  • Marian SOCOLIUC

    (Åžtefan cel Mare University Suceava)

  • Iulia-Maria ŢÎGÄ‚NAÅž

    (Economist, Master studentÅžtefan cel Mare University Suceava)

Abstract

Digitisation 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 digititisation on the profession in terms of the challenges brought by digitisation 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 digitisation.

Suggested Citation

  • Marian SOCOLIUC & Iulia-Maria ŢÎGÄ‚NAÅž, 2023. "Ï»¿Econometric Model For Testing The Perception Of Professional Accountants In Suceava County Regarding To The Digitisation Of The Profession," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(25), pages 1-12.
    • Handle: RePEc:alu:journl:v:2:y:2023:i:25:p:12
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    References listed on IDEAS

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    1. Nicolaou, A. & Bhattacharya, S., 2008. "Sustainability of ERPS performance outcomes: The role of post-implementation review quality," International Journal of Accounting Information Systems, Elsevier, vol. 9(1), pages 43-60.
    2. IORDAN Marioara & BURCĂ Valentin & DAVID Delia & NNICOARA Ștefania Amalia, 2022. "Perception Of Students And Master Students From The Western Part Of Romania Over The Digitalization Process In The Accounting Education," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 17(1), pages 52-72, April.
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    More about this item

    Keywords

    Accounting digitisation; Econometric model; Professional accountants perception;
    All these keywords.

    JEL classification:

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

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