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Abstract Our scientific approach aims to analyze and present the impact of digitization on speed and accuracy in accounting processes, highlighting the differences between traditional accounting methods and digital ones regarding the speed, accuracy and precision of accounting records, as well as the production, publication and preservation of accounting information. We also aim to provide a clear perspective on how digitization is reconfiguring the accounting landscape. Another objective of this article is to explore the challenges and possible limitations of digitization regarding the accounting profession in order to provide a balanced picture of this phenomenon. Finally, we intend to provide practical recommendations for accountants and organizations on the effective adoption of digital technologies in their accounting activities.
Sebastian Floştoiu (Sat,) studied this question.