Digitalization in accounting-danger, challenge or trend

Koleva, Blagica and Mitreva, Mila (2023) Digitalization in accounting-danger, challenge or trend. Academic Journal Management and Education, 19 (1). pp. 13-20. ISSN 13126121

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Abstract

The business world is changing very fast and flexibility and adaptability are very important for every company. Therefore, Accounting as profession requires constant innovation and improvement, or more specifically, digital transformation. Software tools used with accounting primarily for data entry and archiving, as well as digitization of financial records through the so-called document management systems are the starting point for the digital transformation of this business function and activity. Digital transformation is making big changes in accounting and it is not only a change in the software used in the work or automation. Digital transformation refers to far greater changes, the so-called online-real-time mode that carry out all business activities
that directly lead to an increase in business efficiency: accounting functions and business activities as a whole.
Hence, the purpose of the paper is to explain what digital transformation is, what the concept means, what is the
approach and the process of introducing digital transformation in companies, what impact digital transformation has on accounting, and what benefits companies have from it. Through empirical research, using a questionnaire, an evaluation and analysis of the attitude of accountants towards digital transformation has been made.

Item Type:	Article
Subjects:	Social Sciences > Economics and business
Divisions:	Faculty of Economics
Depositing User:	Mila Mitreva
Date Deposited:	21 Jun 2023 08:06
Last Modified:	21 Jun 2023 08:06
URI:	https://eprints.ugd.edu.mk/id/eprint/31953

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