Digital Transformation in Romanian Accounting Practice and Education: Impact and Perspectives

Transformation of business models using digital technologies is depicted by the European Green Deal (EC, 2019) as a key factor in achieving sustainability goals. For the business environment, the digitalization of organizations entails changes in the accounting functions, correlated with the increas...

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Bibliographic Details
Published in:Amfiteatru economic 2022-02, Vol.24 (59), p.252-267
Main Authors: Gușe, Raluca Gina, Mangiuc, Dragoş Marian
Format: Article
Language:English
Subjects:
Accounting
Accounting - Business Administration
accounting education
Accounting procedures
Business models
Curricula
Digital technology
Digitalization
Education
Educational needs
Enterprise resource planning
European Green Deal
Higher Education
ICT Information and Communications Technologies
Information systems
Professionals
Romania
Specialists
Supply chains
Sustainability
Transformation
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Summary:Transformation of business models using digital technologies is depicted by the European Green Deal (EC, 2019) as a key factor in achieving sustainability goals. For the business environment, the digitalization of organizations entails changes in the accounting functions, correlated with the increase in the volume and nature of managed data. In this paper, we analyse the impact of digital technologies in the field of accounting. We also investigate the degree of adequacy of the Romanian higher education system to the educational needs associated with the digital skills required of professional accountants from different generations. We use data collected from the curricula of business bachelor’s programs from the four largest university cities in Romania. Results illustrate the universities’ potential for training specialists to assimilate and steer the digital transformation of the accounting profession.
ISSN:1582-9146
2247-9104
2247-9104
DOI:10.24818/EA/2022/59/252