Reflections on the Digitalization of the Accounting System

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...

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Bibliographic Details
Main Author: Traian Cristin Nicolae
Format: Article
Language:English
Published: Ovidius University Press 2022-12-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
Online Access:https://stec.univ-ovidius.ro/html/anale/RO/2022-issue2/Section%205/21.pdf