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Obstacles And Solutions In Accounting During The Pandemic Era

Author

Listed:
  • TURCAN CRISTIAN DRAGOS

    (BUCHAREST UNIVERSITY OF ECONOMIC STUDIES)

  • SABIN-ALEXANDRU BABEANU

    (BUCHAREST UNIVERSITY OF ECONOMIC STUDIES)

  • RAPAN CLAUDIA MIHAELA

    (BUCHAREST UNIVERSITY OF ECONOMIC STUDIES)

  • BANTA VIOREL COSTIN

    (BUCHAREST UNIVERSITY OF ECONOMIC STUDIES)

Abstract

Accounting has always been a great consumer of inventions and innovations in computing technology. This evolution led both to the change of accounting techniques and to the evolution of the accounting profession. The covid19 pandemic has changed the way of working in many fields, especially through the need to adopt digital technology. The accounting profession was affected as well: there were difficulties in adapting to the urgent changes dictated by the pandemic against the background of an increase in the importance of accounting. Through this theoretical paper we will try to show the difficulties encountered and how accountanting profession has adapted to the rapid changes that occurred during the pandemic.

Suggested Citation

  • Turcan Cristian Dragos & Sabin-Alexandru Babeanu & Rapan Claudia Mihaela & Banta Viorel Costin, 2023. "Obstacles And Solutions In Accounting During The Pandemic Era," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 219-225, February.
    • Handle: RePEc:cbu:jrnlec:y:2023:v:1:p:219-225
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    References listed on IDEAS

    as
    1. Warwick McKibbin & Roshen Fernando, 2021. "The Global Macroeconomic Impacts of COVID-19: Seven Scenarios," Asian Economic Papers, MIT Press, vol. 20(2), pages 1-30, Summer.
    2. James Guthrie & Lee D. Parker, 2016. "Whither the accounting profession, accountants and accounting researchers? Commentary and projections," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(1), pages 2-10, January.
    3. Özgür Arslan & Mehmet Baha Karan, 2009. "Credit risks and internationalization of SMEs," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 10(4), pages 361-368, September.
    4. James Guthrie & Lee D. Parker, 2016. "Whither the accounting profession, accountants and accounting researchers? Commentary and projections," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(1), pages 2-10, January.
    5. repec:eme:aaaj00:aaaj-10-2015-2263 is not listed on IDEAS
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