Global Economic Observer (Dec 2020)
The Role of Accounting and Accountant in the Modern Economy
Abstract
The digitization of the economy is a phenomenon known as the Fourth Industrial Revolution with major positive effects for competitiveness, by increasing productivity. It has a noticeable impact on the labor market, through the creation / disappearance of jobs and the emergence of completely new occupations and places great emphasis on the collaborative involvement of all interest groups (industry, consumers, experts, government). It is important to mention that each one of the principles of the new economy open up specific paradigms for economic science in general, but especially for its different disciplines and specializations, accounting being also marked by digitalization.