Perspectives of Amplifying Accounting Paradigms in the Context of Digitalization of Systems
Year: 2026
Type: article
Abstract: This article aims to present the fact that the accounting profession is undergoing a profound transformation, driven largely by the relentless march of digitalization. From the advent of enterprise resource planning (ERP) systems to the rise of artificial intelligence (AI) and blockchain, digital technologies are reshaping how financial information is processed, analyzed, and reported. This evolution necessitates a re-evaluation and amplification of existing accounting paradigms to remain relevant and effective. This article explores the multifaceted perspectives surrounding the integration of digital systems into accounting practices, examining the theoretical underpinnings, methodological approaches, empirical findings, and practical implications through a case study, ultimately drawing conclusions on the future trajectory of the profession.
Author: Traian Cristin Nicolae
Language: English
Subfield: Industrial and Manufacturing Engineering
Field: Engineering
Domain: Physical Sciences
Open Access status: diamond
OpenAlex ID: W7128938832
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