IMPACTUL DIGITALIZĂRII ASUPRA CONTABILITĂȚII
THE IMPACT OF DIGITALIZATION ON ACCOUNTING

Summary/Abstract: This research considers the relationship between accounting and technology, accounting being a field for which technology develops countless programs and software. It is a strict discipline, dominated by rules, therefore, it needs, in order to know the innovation of a related field, thus, through the digitization felt by this sphere of activity, a major technological evolution can be observed, many accounting processes can be carried out by a program, which can be accessed from several devices, in real time. Therefore, the approach of this work is a dynamic one, being the important link between past, present and future in order to understand the real impact experienced by the accounting profession. The work contains information and data about new technologies, but also about developing technologies, about how they are applied in accounting, but also about how they change everyday habits, and implicitly the responsibilities of an accountant.

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