IDEAS home Printed from https://ideas.repec.org/a/aio/aucsse/v2y2018i46p5-12.html
   My bibliography  Save this article

The Accounting Profession In The Digital Age

Author

Listed:
  • Ana Maria Mălăescu

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

  • Mărioara Avram

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

Abstract

The accounting profession is in a period of great challenges involving the development of new dimensions under the impact of a multitude of factors such as the reconfiguration of the business environment due to economic crises, geopolitical or geostrategic changes, and the implications of the digital age. The factors most important in the transformation of the accounting profession in the next years will be the technological factors and, in their category, we believe that ICT will have the greatest impact. The use of these technologies in accounting implies certain advantages, but also issues that will need to be managed with responsibility. In this article we will try to highlight some of the opportunities and challenges generated by the use of ICTs in front of the Romanian accounting profession, the digitization of accounting, so far, at the incipient stage.

Suggested Citation

  • Ana Maria Mălăescu & Mărioara Avram, 2018. "The Accounting Profession In The Digital Age," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(46), pages 5-12, December.
    • Handle: RePEc:aio:aucsse:v:2:y:2018:i:46:p:5-12
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/annals/v2_2018/0046v2-001.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Markus Granlund & Jan Mouritsen, 2003. "Special section on management control and new information technologies," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 77-83.
    2. Alexandru ȚUGUI & Ana-Maria GHEORGHE, 2014. "Changing The Role Of Accountancy In The Context Of Cloud-Computing," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 149-157, November.
    3. Gianina MIHAI, 2015. "Cloud ERP and Cloud Accounting Software in Romania," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 61-66.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Maria Cristina Bosoteanu, 2016. "Cloud Accounting In Romania. A Literature Review," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 400-405.
    2. Albanese, Massimo, 2023. "Reviewing literature through multidimensional representations," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
    3. Giovanna Centorrino & Guido Noto & Daniela Rupo, 2022. "Management control in inter-firm relationships: Opportunities and challenges of blockchain technology adoption," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(3), pages 65-88.
    4. A. Beldi & Walid Cheffi, 2008. "Etat De La Recherche Anglophone Et Francophone En Systemes D'Information Comptables Sur La Periode 1990 - 2007," Post-Print halshs-00522339, HAL.
    5. Mohammad Z. M. Alotaibi & Mohammad F. E. Alotibi & Omar M. F. Zraqat, 2021. "The Impact of Information Technology Governance in Reducing Cloud Accounting Information Systems Risks in Telecommunications Companies in the State of Kuwait," Modern Applied Science, Canadian Center of Science and Education, vol. 15(1), pages 143-143, February.
    6. Gianina MIHAI, 2015. "Cloud ERP and Cloud Accounting Software in Romania," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 61-66.
    7. Adam Maiga & Anders Nilsson & Fred Jacobs, 2014. "Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 5-32, September.
    8. Granlund, Markus, 2011. "Extending AIS research to management accounting and control issues: A research note," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 3-19.
    9. Gina Raluca Guse & Marian Dragos Mangiuc, 2022. "Digital Transformation in Romanian Accounting Practice and Education: Impact and Perspectives," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 24(59), pages 252-252.
    10. Knudsen, Dan-Richard, 2020. "Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
    11. Mihail Alin Stanciu, 2021. "Implications of adopting CLOUD accounting on the quality of information provided by the accounting model," Journal of Financial Studies, Institute of Financial Studies, vol. 10(6), pages 127-135, May.
    12. Eric Tort, 2005. "Une Synthèse De Dix Années D'Évolution De L'Organisation Comptable Des Sociétés Françaises (1994- 2004)," Post-Print halshs-00581290, HAL.
    13. Cristina PRICHICI & Bogdan Ş. IONESCU, 2015. "Cloud Accounting – A New Paradigm Of Accounting Policies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 489-496, April.
    14. Maiga, Adam S. & Nilsson, Anders & Jacobs, Fred A., 2014. "Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance," The British Accounting Review, Elsevier, vol. 46(1), pages 77-90.

    More about this item

    Keywords

    XBRL; ERP; cloud accounting;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:2:y:2018:i:46:p:5-12. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Anca Bandoi (email available below). General contact details of provider: https://edirc.repec.org/data/fecraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.