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The Transformations In Accounting And Audit

Author

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  • Fanya Filipova

    (University of Economics - Varna, Varna, Bulgaria)

Abstract

This report outlines the framework in which the digital transformation process in accounting and auditing is evolving, as well as the areas in which accounting education and auditing training should be modified in order to be relevant to digital transformation. On the basis of qualitative research approaches (analysis of existing literature on the subject and real impressions through his own audit practice), the author presents the main phenomena that characterize digitalization in accounting and auditing at present; the leading role and digital strategies of the four largest accounting and auditing companies in the world (PwC, Deloitte, EY, KPMG) are discussed, as well as the need for training in digital technology for students in accounting, auditing and finance.

Suggested Citation

  • Fanya Filipova, 2020. "The Transformations In Accounting And Audit," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 100-113.
    • Handle: RePEc:vrn:cfdide:y:2020:i:1:p:100-113
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    File URL: https://ue-varna.bg/~uevarna/uploads/filemanager/303/publishing-complex/2020/Economic_science_education_real_economy_T1_2020.pdf
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    More about this item

    Keywords

    digitalization in accounting and audit; digital transformation; big data analysis; machine learning; digital technologies in accounting education;
    All these keywords.

    JEL classification:

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

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