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Trends in the Development of Digitalized Paradigms of De-construction in Accounting

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  • Traian Cristin Nicolae

    („Ovidius†University of Constanta, Faculty of Economic Sciences, Romania)

Abstract

The purpose of this paper is the issue of the new paradigms applicable to the digitization of accounting - a set of processes and phenomena generated by the application of new technologies and tools with a major impact on accounting activities. The paradigms currently developing in the notional field of accounting are influenced by the need to adapt Accounting to the new challenges generated by the applicability of a set of new IT technologies. The widespread use of smart terminals - phones, laptops - for the primary acquisition of input data in the accounting computer system allows real-time processing of accounting data, generated by economic flows in the world businesses. Multidimensional and multi-criteria processing of accounting data opens new perspectives in financial, accounting reporting. Thus, a new perspective appears, compared to the traditional paradigm of accounting. How will multiple parties materialize in accounting? The possible perspectives are open.

Suggested Citation

  • Traian Cristin Nicolae, 2022. "Trends in the Development of Digitalized Paradigms of De-construction in Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 936-942, September.
    • Handle: RePEc:ovi:oviste:v:xxii:y:2022:i:1:p:936-942
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    Keywords

    accountings paradigms; new technology;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F60 - International Economics - - Economic Impacts of Globalization - - - General

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