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- Title
DIGITALIZATION IN ACCOUNTING – DANGER, CHALLENGE OR TREND.
- Authors
Koleva, Blagica; Mitreva, Mila
- 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.
- Subjects
DIGITAL transformation; DIGITAL technology; SOFTWARE development tools; DATA entry; DATA libraries; RECORDS management; FILING systems (Documents)
- Publication
Management & Education / Upravlenie i Obrazovanie, 2023, Vol 19, Issue 1, p13
- ISSN
1312-6121
- Publication type
Article