IDEAS home Printed from https://ideas.repec.org/a/ddj/fseeai/y2025i2p72-81.html

The Perception of Accounting Professionals Regarding the Acceptance of Digitalisation and the Development of Digital Skills

Author

Listed:
  • Veronica Mita

    (University of Craiova, Doctoral School “Eugeniu Carada”, Craiova, Romania)

Abstract

The relationship between technology and the accounting profession began with computers and continued with the Internet. Today, driven by rapid developments in the technological innovation market, accounting, like other economic fields, is trying to keep up with the explosion of game-changing technologies. Therefore, we consider it necessary to provide a detailed, impartial and comprehensive analysis of the acceptance of digitalisation and the development of digital skills among accounting professionals in the digital economy at economic entities in Romania. In order to achieve the research objective, a questionnaire was distributed among accounting professionals working in the outsourcing financial and accounting services industry in Romania. The research results reveal a predominantly optimistic perception of digital transformation in the accounting field and a significant open-mindedness towards new digital technologies. With regards to the development of digital skills, accounting professionals recognise the importance of continuously updating their knowledge and skills in order to respond to changes in the digital and economic environment.

Suggested Citation

  • Veronica Mita, 2025. "The Perception of Accounting Professionals Regarding the Acceptance of Digitalisation and the Development of Digital Skills," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 72-81.
    • Handle: RePEc:ddj:fseeai:y:2025:i:2:p:72-81
    DOI: https://doi.org/10.35219/eai15840409512
    as

    Download full text from publisher

    File URL: https://eia.feaa.ugal.ro/images/eia/2025_2/Mita.pdf
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.35219/eai15840409512?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Wafa AlNasrallah & Farida Saleem, 2022. "Determinants of the Digitalization of Accounting in an Emerging Market: The Roles of Organizational Support and Job Relevance," Sustainability, MDPI, vol. 14(11), pages 1-15, May.
    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. Marian Socoliuc & Iulia-Maria Ţîgănaș, 2023. "Digitization Of The Accounting Profession - A Bibliometric Analysis," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(1), pages 132-138, February.
    2. Mohd Syazwan Karim & Nur Farahah Mohd Pauzi & Adriana Shamsudin & Siti Nurulhuda Mamat & Muhammad Mukhlis Abdul Fatah & Khairiah Ahmad & Nurfarahin Roslan, 2025. "Artificial Intelligence Adoption in Smaller Audit Practices," Information Management and Business Review, AMH International, vol. 17(1), pages 241-250.
    3. Viet Anh Ta & Chieh-Yu Lin, 2023. "Exploring the Determinants of Digital Transformation Adoption for SMEs in an Emerging Economy," Sustainability, MDPI, vol. 15(9), pages 1-13, April.
    4. Abdalwali Lutfi & Saleh Nafeth Alkelani & Malak Akif Al-Khasawneh & Ahmad Farhan Alshira’h & Malek Hamed Alshirah & Mohammed Amin Almaiah & Mahmaod Alrawad & Adi Alsyouf & Mohamed Saad & Nahla Ibrahim, 2022. "Influence of Digital Accounting System Usage on SMEs Performance: The Moderating Effect of COVID-19," Sustainability, MDPI, vol. 14(22), pages 1-23, November.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    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:ddj:fseeai:y:2025:i:2:p:72-81. 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: Gianina Mihai (email available below). General contact details of provider: https://edirc.repec.org/data/fegalro.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.