ASSESSING THE IMPACT OF DIGITALIZATION ON ACCOUNTING PROCESSES - A QUALITATIVE-DESCRIPTIVE RESEARCH
In the era of accelerated digitization, the adoption of advanced technologies in the financial-accounting field has become a pressing necessity for streamlining processes and improving transparency. The aim of this research is to analyze the concept of digitization in the new global era as well...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2024-12-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2024-06/32_Socoliuc.pdf |
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| _version_ | 1850051870782914560 |
|---|---|
| author | SOCOLIUC MIHAELA IONELA SOCOLIUC MARIAN |
| author_facet | SOCOLIUC MIHAELA IONELA SOCOLIUC MARIAN |
| author_sort | SOCOLIUC MIHAELA IONELA |
| collection | DOAJ |
| description | In the era of accelerated digitization, the adoption of advanced technologies in the financial-accounting field
has become a pressing necessity for streamlining processes and improving transparency.
The aim of this research is to analyze the concept of digitization in the new global era as well as to identify the
role and impact of digitization on accounting processes.
The research employs a qualitative-descriptive methodology based on the literature review on the topic under
study, which allowed to achieve the goal deduced from the research.
As a result of the literature review, our research has identified that the Romanian accounting system is in the
midst of a process of accentuated digitalization, that the accounting and tax regulatory bodies have taken important
steps in legislating the digitalization of the Romanian accounting and tax system. The study also highlighted the fact
that the e-Factura system, implemented in Romania on a mandatory basis as of 01.01.2024, is an essential tool in the
digitalization of accounting processes, intended to simplify administrative processes, reduce human errors and
increase tax compliance.
We believe that the study can be useful for the state and regulatory bodies with responsibilities in this field, as
well as for managers and accounting professionals directly involved in the use and implementation of this system in
their organizations. |
| format | Article |
| id | doaj-art-d7a89501ea554b1cbcce79d925e9fb74 |
| institution | DOAJ |
| issn | 1844-7007 2344-3685 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Academica Brâncuşi |
| record_format | Article |
| series | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| spelling | doaj-art-d7a89501ea554b1cbcce79d925e9fb742025-08-20T02:52:59ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie1844-70072344-36852024-12-0116276285ASSESSING THE IMPACT OF DIGITALIZATION ON ACCOUNTING PROCESSES - A QUALITATIVE-DESCRIPTIVE RESEARCH SOCOLIUC MIHAELA IONELA 0SOCOLIUC MARIAN 1PHD ASSISTANT PROFESSOR, STEFAN CEL MARE UNIVERSITY, SUCEAVA, ROMANIA PHD PROFESOR, STEFAN CEL MARE UNIVERSITY, SUCEAVA, ROMANIA In the era of accelerated digitization, the adoption of advanced technologies in the financial-accounting field has become a pressing necessity for streamlining processes and improving transparency. The aim of this research is to analyze the concept of digitization in the new global era as well as to identify the role and impact of digitization on accounting processes. The research employs a qualitative-descriptive methodology based on the literature review on the topic under study, which allowed to achieve the goal deduced from the research. As a result of the literature review, our research has identified that the Romanian accounting system is in the midst of a process of accentuated digitalization, that the accounting and tax regulatory bodies have taken important steps in legislating the digitalization of the Romanian accounting and tax system. The study also highlighted the fact that the e-Factura system, implemented in Romania on a mandatory basis as of 01.01.2024, is an essential tool in the digitalization of accounting processes, intended to simplify administrative processes, reduce human errors and increase tax compliance. We believe that the study can be useful for the state and regulatory bodies with responsibilities in this field, as well as for managers and accounting professionals directly involved in the use and implementation of this system in their organizations. https://www.utgjiu.ro/revista/ec/pdf/2024-06/32_Socoliuc.pdfdigitalization of accounting processesdigital transformatione-invoicestakeholders’ perceptionfiscal digitization |
| spellingShingle | SOCOLIUC MIHAELA IONELA SOCOLIUC MARIAN ASSESSING THE IMPACT OF DIGITALIZATION ON ACCOUNTING PROCESSES - A QUALITATIVE-DESCRIPTIVE RESEARCH Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie digitalization of accounting processes digital transformation e-invoice stakeholders’ perception fiscal digitization |
| title | ASSESSING THE IMPACT OF DIGITALIZATION ON ACCOUNTING PROCESSES - A QUALITATIVE-DESCRIPTIVE RESEARCH |
| title_full | ASSESSING THE IMPACT OF DIGITALIZATION ON ACCOUNTING PROCESSES - A QUALITATIVE-DESCRIPTIVE RESEARCH |
| title_fullStr | ASSESSING THE IMPACT OF DIGITALIZATION ON ACCOUNTING PROCESSES - A QUALITATIVE-DESCRIPTIVE RESEARCH |
| title_full_unstemmed | ASSESSING THE IMPACT OF DIGITALIZATION ON ACCOUNTING PROCESSES - A QUALITATIVE-DESCRIPTIVE RESEARCH |
| title_short | ASSESSING THE IMPACT OF DIGITALIZATION ON ACCOUNTING PROCESSES - A QUALITATIVE-DESCRIPTIVE RESEARCH |
| title_sort | assessing the impact of digitalization on accounting processes a qualitative descriptive research |
| topic | digitalization of accounting processes digital transformation e-invoice stakeholders’ perception fiscal digitization |
| url | https://www.utgjiu.ro/revista/ec/pdf/2024-06/32_Socoliuc.pdf |
| work_keys_str_mv | AT socoliucmihaelaionela assessingtheimpactofdigitalizationonaccountingprocessesaqualitativedescriptiveresearch AT socoliucmarian assessingtheimpactofdigitalizationonaccountingprocessesaqualitativedescriptiveresearch |