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Reflections on the Perspectives of Accounting Information Processing Paradigms in Digitalized Systems

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  • Traian Cristin Nicolae

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

Abstract

The purpose of this paper is to briefly describe a series of observations by the author on the perspectives of accounting information processing paradigms in digitalized systems. Input data processing systems, primary in the accounting of entities, are in an accelerated process of transformation generated by the applicability of new digitalized technologies. The classic paradigm of double-entry accounting, based on the use of a set of accounting registers, is undergoing transformation and amplification of the possibilities of supporting the decisions of users of annual financial statements. Real-time processing of large volumes of input data in accounting allows adapting decisions made regarding business administration to new challenges and emerging trends. Integrated financial reporting of accounting information allows enriching the informational support of decisions made by users based on the information provided by the accounting of entities.

Suggested Citation

  • Traian Cristin Nicolae, 2024. "Reflections on the Perspectives of Accounting Information Processing Paradigms in Digitalized Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 598-604, December.
    • Handle: RePEc:ovi:oviste:v:xxiv:y:2024:i:2:p:598-604
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    More about this item

    Keywords

    accountings paradigms; information 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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