Digitalization in the Accounting and Auditing Profession through ERP Systems

The objective of this paper is to observe the possibility of digitizing the accounting and auditing profession by implementing ERP systems, as a result of massive changes in technology over time. The purpose of this paper is to add value to the literature, given the positive or negative aspects of t...

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Autores principales:	Bogdan-Stefan IONESCU, Laura-Eugenia-Lavinia BARNA
Formato:	article
Lenguaje:	EN
Publicado:	Chamber of Financial Auditors of Romania 2021
Materias:	digitization erp systems accounting profession audit internal control Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/80c1737d080c470c9cc23c43d17f280f
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spelling	oai:doaj.org-article:80c1737d080c470c9cc23c43d17f280f2021-11-08T12:44:34ZDigitalization in the Accounting and Auditing Profession through ERP Systems10.20869/AUDITF/2021/164/0271583-58121844-8801https://doaj.org/article/80c1737d080c470c9cc23c43d17f280f2021-11-01T00:00:00Zhttp://revista.cafr.ro/temp/Article_9685.pdfhttps://doaj.org/toc/1583-5812https://doaj.org/toc/1844-8801The objective of this paper is to observe the possibility of digitizing the accounting and auditing profession by implementing ERP systems, as a result of massive changes in technology over time. The purpose of this paper is to add value to the literature, given the positive or negative aspects of the digitization of the accounting and auditing profession using information systems such as ERP. ERP systems such as information systems have a key role in managing and conducting accounting and auditing, providing support to professional accountants and auditors. The research method used to identify the possibility of digitizing the accounting and auditing profession through ERP information systems is based on the analysis of the archive (literature review), collecting data and information from selected articles from different databases. Following the study, the authors concluded that the accounting and auditing profession can be digitized through the use of ERP information systems, as it allows the automation of a large number of tasks, and the information processed with these systems is much more transparent and accurate.Bogdan-Stefan IONESCULaura-Eugenia-Lavinia BARNAChamber of Financial Auditors of Romaniaarticledigitizationerp systemsaccounting professionauditinternal controlAccounting. BookkeepingHF5601-5689FinanceHG1-9999ENAudit Financiar, Vol 19, Iss 164, Pp 769-778 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	digitization erp systems accounting profession audit internal control Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
spellingShingle	digitization erp systems accounting profession audit internal control Accounting. Bookkeeping HF5601-5689 Finance HG1-9999 Bogdan-Stefan IONESCU Laura-Eugenia-Lavinia BARNA Digitalization in the Accounting and Auditing Profession through ERP Systems
description	The objective of this paper is to observe the possibility of digitizing the accounting and auditing profession by implementing ERP systems, as a result of massive changes in technology over time. The purpose of this paper is to add value to the literature, given the positive or negative aspects of the digitization of the accounting and auditing profession using information systems such as ERP. ERP systems such as information systems have a key role in managing and conducting accounting and auditing, providing support to professional accountants and auditors. The research method used to identify the possibility of digitizing the accounting and auditing profession through ERP information systems is based on the analysis of the archive (literature review), collecting data and information from selected articles from different databases. Following the study, the authors concluded that the accounting and auditing profession can be digitized through the use of ERP information systems, as it allows the automation of a large number of tasks, and the information processed with these systems is much more transparent and accurate.
format	article
author	Bogdan-Stefan IONESCU Laura-Eugenia-Lavinia BARNA
author_facet	Bogdan-Stefan IONESCU Laura-Eugenia-Lavinia BARNA
author_sort	Bogdan-Stefan IONESCU
title	Digitalization in the Accounting and Auditing Profession through ERP Systems
title_short	Digitalization in the Accounting and Auditing Profession through ERP Systems
title_full	Digitalization in the Accounting and Auditing Profession through ERP Systems
title_fullStr	Digitalization in the Accounting and Auditing Profession through ERP Systems
title_full_unstemmed	Digitalization in the Accounting and Auditing Profession through ERP Systems
title_sort	digitalization in the accounting and auditing profession through erp systems
publisher	Chamber of Financial Auditors of Romania
publishDate	2021
url	https://doaj.org/article/80c1737d080c470c9cc23c43d17f280f
work_keys_str_mv	AT bogdanstefanionescu digitalizationintheaccountingandauditingprofessionthrougherpsystems AT lauraeugenialaviniabarna digitalizationintheaccountingandauditingprofessionthrougherpsystems
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Digitalization in the Accounting and Auditing Profession through ERP Systems

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