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Reflections on the Digitalization of the Accounting System

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  • Traian Cristin Nicolae

    („Ovidius†University of Constanta,, Faculty of Economic Sciences, Romania)

Abstract

The purpose of this paper is the issue of the new paradigms applicable to the digitization of accounting. Accounting as an academic discipline and practice of records, with millennial existence, is in full process of re-construction of its founding paradigms. The impact of new technologies - the use of Information Technology (IT) tools, the expansion of applications based on artificial intelligence, radically changes the way the accounting system is thought and developed. The transformations generated by the emergence of new technologies in economic activities, the new business models constitute as many challenges to the science of accounting and the practical techniques of organizing the accounting of entities.

Suggested Citation

  • Traian Cristin Nicolae, 2022. "Reflections on the Digitalization of the Accounting System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 966-972, Decembrie.
    • Handle: RePEc:ovi:oviste:v:xxii:y:2022:i:2:p:966-972
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    More about this item

    Keywords

    accountings paradigms; new technology;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F60 - International Economics - - Economic Impacts of Globalization - - - General

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