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Digitalization of accounting within the concept of cost management

Author

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  • Coman Elena Liliana

    (Valahia University of Târgoviște, Romania)

Abstract

Digital technologies have penetrated managerial accounting and have immense potential to transform this profession. Implementation of emerging digital technologies, such as artificial intelligence, blockchain, the Internet of Things, big data and cloud computing, can trigger a crucial leap forward, which can lead to a paradigm shift in the accounting management of transport organizations. The main objective of the research is to investigate the perception of Romanian accountants regarding the implementation of digital technologies in the accounting management of transport organizations. In this study we identified the influence of cost accounting tools improved through digital transformation on the performance of transport organizations, from which we inferred that it is much more robust in the case of innovative tools than in traditional cost calculation tools. The proposed model provides managers within transport organizations with information on the most effective methods in the context of digital transformation

Suggested Citation

  • Coman Elena Liliana, 2024. "Digitalization of accounting within the concept of cost management," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 13(1), pages 49-58, iulie.
    • Handle: RePEc:sdb:social:v:13:y:2024:i:1:n:6:p:49-58
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    More about this item

    Keywords

    digital transformation; accounting; management; cost accounting tools; innovation;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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