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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Format: | Article |
Language: | English |
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Ovidius University Press
2022-12-01
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Series: | Ovidius University Annals: Economic Sciences Series |
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Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/2022-issue2/Section%205/21.pdf |