Abstract
Facing the digital era challenge, the accounting profession is implied in its renewal process aiming at responding in an adequate manner to the companies’ and society’s continuous changing requirements. The paper emphasizes the impact of the information technology on the accounting profession and signals the positive impact and also the concerns brought by mobile devices in the accountants’ work and training. In this context, the authors performed a survey aiming to understand the accounting students’ perception in regard with IT impact over the accounting profession and the usefulness of mobile devices. The study’s findings provide important insights on the mobile devices use in the accounting work and how the teaching process can help students acquire IT skills and awareness on the professional use of mobile devices. The paper contributes to the research on the accounting developments in the digital era demonstrating the benefit of new technologies’ implementation and integration of the mobile devices. The Romanian as well as the south-eastern European scientific literature are scarce in regard with mobile use in the accounting profession. In this regard the authors’ research provide significant insights aiming at motivate and stimulate the mobile devices use in the accounting profession and in the academic and long life accounting training.
Highlights
Aiming at ensuring business increase and profitability for their companies, managers adopted new business models and new business approaches
The purpose of this paper is to develop a discussion on the IT role and importance for the accounting profession and to raise the awareness on information technology dimension in the field and on the need for a more adequate training, using all new approaches and devices, in the benefit of the future professionals as well as for the certified accountants and auditors
The authors’ research had two coordinates: a qualitative one aiming to identify the tendencies, priorities, objectives in accounting profession as a result of the information technology penetration in the companies’ processes and accountants’ work and a second one aiming at performing and empirical study in regard with the accounting students preparedness for the professional life in the context of the significant changes imposed by IT impact and especially by mobile devices
Summary
Aiming at ensuring business increase and profitability for their companies, managers adopted new business models and new business approaches. A significant role in all these changes is played by information technology that has substantial changed the way we are doing business today and has fundamentally change the decision making process and reshaped many professional areas. The companies are operating in an intelligent economy that produces huge streams of data impacting the business and decision making process. The changes induced by big data, cloud computing, mobile and intelligent devices and not lastly social platforms, just to mention some information technologies “on the wave” are significantly impacting the accounting profession. The accounting professionals have to face the new challenges generated by digital services, artificial intelligence, cybercrime etc. The properly use of all new technologies brings huge challenges for the profession and reshapes the professional profile of the accountant enlarging the capabilities and skills to be achieved at individual level
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