ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 9, Number 2, Year 2021GENERATION Y AND Z PERCEPTION OF DIGITALIZATION IN THE ACCOUNTING FIELD | Download | Author(s): Anamaria - Geanina Macovei, Alexandru Cojocari, Iulian Dascalu | DOI: 104316/EJAFB.2021.923 | | Abstract: The aim of this paper is to identify the perception and the opinion of the accounting students/graduates regarding the challenges behind the digitalization process of the accounting field based on the exploration of literature. Therefore, in order to achieve our goal, we have set the following objectives: Objective 1: making a review of the scientific literature regarding the digitalization of accounting; Objective 2: identifying the advantages and disadvantages of the digitalization of accounting; Objective 3: identifying the main effects of the digitalization process. We believe that our analysis can be used primarily for young people who want to follow a college program in accounting field and for those who wish to know what skills this field will require in the near future, as a result of the intensification of digitalization process. | Keywords: Digitalization; Future Accounting; Blockchain; Smart Technology; Digital Currency. | References: 1. Al-Htaybat, K. A., Hutaibat, K. A., & Alberti-Alhataybat, L. (2019). Global Brain-reflective Accounting Practices: Forms Of Intellectual Capital Contributing To Value Creation And Sustainable Development, Journal Of Intellectual Capital, 20(6), 733-762.
2. Cosmulese, C.G., Grosu, V, Hlaciuc, E., Zhavoronok, A. (2019). The Influences Of The Digital Revolution On The Educational System Of The EU Countries. Marketing And Management Of Innovations, 3, 242-254. Http://doi.org/10.21272/mmi.2019.3-18.
3. Cosmulese, C.G., Socoliuc, M.I. (2019). Accountancy Profession In The 21st Century, European Journal Of Accounting, Finance & Business 9(19). Erihplus, Http://accounting-management.ro/index.php?pag=showcontent&issue=19&year=2019
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6. Gulin, D., Hladika, M., & Valenta, I. (2019). Digitalization And The Challenges For The Accounting Profession. In Conference Proceedings Of ENTRENOVA, 12-14 September (pp. 502-511), Rovinj, Croatia.
7. KPMG. (2017). Digitalisation In Accounting KPMG. Retrieved At 11.05.2021 From: Https://assets.kpmg/content/dam/kpmg/de/pdf/Themen/2017/digitalisation-in-accounting-en-2017-KPMG.pdf
8. Kumar, K. (2018). Impact Of Digitalization In Finance And Accounting. Journal Of Accounting, Finance & Marketing Technology, 2, 1- 9.
9. Leiner-Hanerseder, S., Lehner, O. M., Eisl, C., & Forstenlechner, C. (2021). A Profession In Transition: Actors, Tasks And Roles In AIbased Accounting, Journal Of Applied Accounting Research, 22(3), 539-556.
10. McGuigan, N., & Ghio, A. (2019). Art, Accounting And Technology: Unravelling The Paradoxical “in-between”, Meditari Accountancy Research, 27(5), 789-804.
11. Nordgren, A., Weckstrom, E., Martikainen, M., & Lehner, O. M. (2019). Blockchain In The Fields Of Finance And Accounting: A Disruptive Technology Or An Overhyped Phenomenon? ACRN Journal Of Finance And Risk Perspectives, 8 Special Issue Digital Accounting, 47-58.
12. Stefanovova, Z., Bartkova, E., Peterkova, J. (2020, January). Evaluation Of The Effects Of Digitization In The Process Of Accounting Operations In A Selected Manufacturing Company. In SHS Web Of Conferences, (Vol. 74, P. 02016). EDP Sciences.
13. Strebko, J., Romanovs, A. (2018). The Advantages And Disadvantages Of The Blockchain Technology. In Conference2018 IEEE 6th Workshop On Advances In Information, Electronic And Electrical Engineering, 8-10 November, (pp. 1-6), Vilnius, Lithuania.
14. Yu, S., Churyk, N. T., & Chang, A. (2013). Are Students Ready For Their Future Accounting Careers? Insights From Observed Perception Gaps Among Employers, Interns, And Alumni, Medicine, 10, 1-15.
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