Contabilitatea digitală – compromisul noilor tehnologii emergente [Articol]

Abstract

Recent developments in information technology have introduced considerable changes in the practice of the accounting profession. Understanding the accounting, management and control system of business has become an important activity not only for economists but also for IT specialists. To this end, a wide range of methodologies, methods, techniques, procedures, standards and tools have emerged in recent years that combine economic knowledge with that of IT, communications and management. In this article, the author examines emerging technologies used in accounting practice in the digital age. This paper explores the evolution of the accounting profession as a result of recent technological revolutions, the challenges and inherent opportunities that ITC presents for accounting professionals and accounting educators. Given the dramatic changes and developments in the applications of artificial intelligence in accounting, this paper reflects on how these technologies associated with job candidates will affect the skills of accounting graduates and provides further discussion on what higher education institutions will do to train highly skilled accounting professionals.