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The Perception of Professional Accountants Regarding the Future of the Accounting Profession in the Digital Era

Author

Listed:
  • Delia DAVID

    ("Vasile Goldiș" Western University of Arad)

  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

The accounting profession is currently dealing with great challenges as a result of the evolution of digital technology. Companies and organisations are changing their business models following the digital disturbance, and accountants must be prepared to offer advice to their clients. In the present article we aim to test the perception of professional accountants from Arad County over this phenomenon using a descriptive, cross-cutting type of research by applying a survey.

Suggested Citation

  • Delia DAVID & Lucian CERNUȘCA, 2020. "The Perception of Professional Accountants Regarding the Future of the Accounting Profession in the Digital Era," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 3-10, July.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:7:p:3-10
    DOI: 10.37945/cbr.2020.07.01
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    More about this item

    Keywords

    the digital era; globalisation; IT competencies; accounting education; CECCAR;
    All these keywords.

    JEL classification:

    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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