Abstract
The last years have brought significant changes determined by the rapid progress of the IT field. These changes have spread over the business environment. To face the change, companies update their business strategies, acquire new resources adapted to the needs of the present and look for well-trained employees with a high level of adaptability. The goal – to increase efficiency at the level of all departments, a very important one being the financial accounting department. Thus, modern technological solutions become indispensable for companies. In this context, this study aims to examine the influence of the evolution of technology and the specialization of IT tools dedicated to the field of accounting on the performance level of companies. Equally, this paper captures the influence that this IT evolution has on the accounting profession and, implicitly, on the educational programs for the training of specialists. Computer systems dedicated to the accounting field are becoming essential in the management and performance of accounting and auditing activities. The method approached for the elaboration of this literature review is based on the analysis of relevant studies for this topic and specialized scientific publications. Following the study, it is concluded that the adoption of modern IT solutions can bring benefits to employees in the field of accounting and implicitly to the decision-making system of companies.
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