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Reflections on Methods of Digital Processing of Very Large Amounts of Accounting Information

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  • Traian Cristin Nicolae

    (“Ovidius” University of Constanța, Faculty of Economic Sciences, Romania)

Abstract

The purpose of this paper is to briefly explore the applicability of information technology methods to very large volumes of accounting data. Current developments regarding the digitization of various sectors of the economy and society are converging towards changes in the accounting information systems of entities. The possibilities of multi-dimensional processing of accounting input data open up new options for modeling accounting reports. The development in a multi-dimensional system of financial accounting reports presents unexpected opportunities for enriching the information transmitted to the users of the annual financial statements. The applicability of new information technology methods is marked by: widespread use of Internet-based applications, 5G and soon 6G high-speed data transmission systems, Wi-Fi 6e wireless systems, Wi-Fi 7, artificial intelligence applications.

Suggested Citation

  • Traian Cristin Nicolae, 2023. "Reflections on Methods of Digital Processing of Very Large Amounts of Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 795-801, December.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:795-801
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    More about this item

    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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