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Exploring The Intersection Of Computer Science And Accounting: An Overview

Author

Listed:
  • Anda Ileana NECULA

    (“Ion Ghica” Economic College, Targoviste, Romania)

  • Mihai CONSTANTIN

    (“Ion Ghica” Economic College, Targoviste, Romania)

  • Mihaela Hortensia HOJDA

    (“Valahia” University of Targoviste, Romania)

  • Liviu Constantin DAFINA

    (“Valahia” University of Targoviste, Romania)

Abstract

The evolution of accounting through technology, particularly Accounting Information Systems (AIS), has revolutionized the field. AIS integrates information systems and technology to streamline processes, enhancing efficiency, accuracy, and decision-making. It collects, stores, and processes financial data, providing real-time insights for management and stakeholders. While AIS offers numerous benefits, such as automation and improved reporting, it also presents challenges like the need for continuous technological adaptation and cybersecurity risks. Despite challenges, AIS has various applications including financial reporting, budgeting, auditing, and inventory management. Emerging trends like automation, cloud computing, and blockchain integration promise further advancements, empowering accountants to focus on strategic analysis. The future of AIS holds potential for enhanced efficiency, agility, and decision support, necessitating accountants to stay abreast of technological innovations for optimal utilization.

Suggested Citation

  • Anda Ileana NECULA & Mihai CONSTANTIN & Mihaela Hortensia HOJDA & Liviu Constantin DAFINA, 2024. "Exploring The Intersection Of Computer Science And Accounting: An Overview," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 9(4), pages 75-79.
    • Handle: RePEc:brc:brccej:v:9:y:2024:i:4:p:75-79
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    JEL classification:

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

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