EVOLVING ASPECTS REGARDING THE ACCOUNTING PROFESSION IN THE CONTEXT OF DIGITALIZATION: AN IMPERATIVE OF THE 21ST CENTURY

Abstract

Currently, information technologies are a component part of almost every entity, structures that cannot keep up with new technologies are subject to the risk of disappearing over time. Through an exploratory approach, this research provides for the review of specialized literature regarding the image and evolution of the accounting profession, particularizing the study in the direction of the digitization of the profession, the skills and attributes of a professional accountant in the 21st century, the bibliometric analysis allowing the highlighting of the main aspects regarding productivity annual scientific in this direction. Since the accounting professional has the obligation to correspond to changes and accept the challenges of the profession, the research presents a questionnaire-based analysis of the perception of accounting students and graduates on the future prospects of the profession, based on the pillars of research – the image of the accounting profession in society and the impact of digitization on it: benefits and impediments.

Keywords

• accounting
• accounting profession
• digitization
• information technologies