"the change to the face" of financial reporting in the digital era
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2023-09-29 07:56
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657.1:004 (12)
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Știința și tehnologia calculatoarelor. Calculatoare. Procesarea datelor (4156)
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AMARFII-RAILEAN, Nelli. "the change to the face" of financial reporting in the digital era. In: Creşterea economică în condiţiile globalizării, Ed. 16, 12-13 octombrie 2022, Chișinău. Chisinau, Moldova: INCE, 2022, Ediția 16, p. 39.
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Dublin Core
Creşterea economică în condiţiile globalizării
Ediția 16, 2022
Conferința "Creşterea economică în condiţiile globalizării"
16, Chișinău, Moldova, 12-13 octombrie 2022

"the change to the face" of financial reporting in the digital era

CZU: 657.1:004
JEL: Q1, R1, H254

Pag. 39-39

Amarfii-Railean Nelli
 
"Alecu Russo" State University of Balti
 
 
Disponibil în IBN: 3 noiembrie 2022


Rezumat

Recent developments in information technology have introduced considerable changes in the practice of the accounting profession. Understanding the accounting, management and control system of business has become an important activity not only for economists but also for IT specialists. To this end, a wide range of methodologies, methods, techniques, procedures, standards and tools have emerged in recent years that combine economic knowledge with that of IT, communications and management. In this article, the author examines emerging technologies used in accounting practice in the digital age. This paper explores the evolution of the accounting profession as a result of recent technological revolutions, the challenges and inherent opportunities that ITC presents for accounting professionals and accounting educators. Given the dramatic changes and developments in the applications of artificial intelligence in accounting, this paper reflects on how these technologies associated with job candidates will affect the skills of accounting graduates and provides further discussion on what higher education institutions will do to train highly skilled accounting professionals.

Cuvinte-cheie
Digital accounting, accounting curricula, Artificial Intelligence, IT.