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The Quality Of Services Promoted By The Accountancy Profession In The Age Of Digitalisation And Organisational Performance

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  • Mihaela Tulvinschi

    (Stefan cel Mare University, Suceava, Romania)

Abstract

Advances in technology over the past decade have made information technology part of the everyday work of accounting professionals. The aim of the research is to carry out a study highlighting the changes taking place in the accountancy profession due to digitisation. This aim can be achieved by meeting the following proposed objectives: O1: to conduct a literature review to identify research trends on digitisation in the accounting profession; O2: to highlight the positive and negative aspects of the digitisation of the accounting profession; O3: to determine the link between services promoted by the accounting profession and organisational performance. In a digitization-driven economy, the diversification and increased quality of services offered by accounting professionals is noticeable. They are no longer data holders, they provide value-added commentary and solutions to change for the better the financial situation and performance of firms, provide business advisory services, offer recommendations and solutions before things happen, and contribute to setting business strategy.

Suggested Citation

  • Mihaela Tulvinschi, 2023. "The Quality Of Services Promoted By The Accountancy Profession In The Age Of Digitalisation And Organisational Performance," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(1), pages 72-78, February.
    • Handle: RePEc:scm:ejafbu:v:11:y:2023:i:1:p:72-78
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    References listed on IDEAS

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    1. Daron Acemoglu & Pascual Restrepo, 2019. "Automation and New Tasks: How Technology Displaces and Reinstates Labor," Journal of Economic Perspectives, American Economic Association, vol. 33(2), pages 3-30, Spring.
    2. Aleksandre Asatiani & Esko Penttinen & Joona Ruissalo & Antti Salovaara, 2020. "Knowledge Workers’ Reactions to a Planned Introduction of Robotic Process Automation—Empirical Evidence from an Accounting Firm," Progress in IS, in: Rudy Hirschheim & Armin Heinzl & Jens Dibbern (ed.), Information Systems Outsourcing, edition 5, pages 413-452, Springer.
    3. Ajay Agrawal & Joshua S. Gans & Avi Goldfarb, 2019. "Artificial Intelligence: The Ambiguous Labor Market Impact of Automating Prediction," Journal of Economic Perspectives, American Economic Association, vol. 33(2), pages 31-50, Spring.
    4. Costin Daniel Avram & Greti Daniela Þogoe & Alexandru Avram, 2017. "From Conformity to Excellence – Study on Quality of Services in Accounting Profession in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(S11), pages 1077-1077.
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