Identifying difficulties encountered by the accounting profession in accessing documents, in the digital economy context of Romania
Author:
Alexandru ŢUGUI, Ana-Maria GHEORGHE
JEL:
M40
DOI:
10.20869/AUDITF/2016/135/291
Keywords:
Cloud, accounting profession, digital
accounting, digital economy
Abstract:
The present study is a qualitative and quantitative
exploratory research, aiming to identify the difficulties of
documenting the engagements specific to the
accounting profession, in the context of the digital
economy in Romania. To this purpose, we performed a
questionnaire-based survey among 300 accounting
professionals. The results of the study show that, at
global level, in the current development study of the
digital economy from Romania, accessing accounting
documents, with the purpose of their use within
engagements of the accounting professionals, is a major
problem, from three perspectives. As such, 73.98% of
the accounting professionals confirm, through their
answers, that they faced the lack and/or the impossibility
to obtain accounting data, while performing specific
engagements, while 69.92% link the access issue with
the lack of or the restricted interaction with/access to
data, which are managed by means of old or new
accounting information systems. As a direct
consequence of the two difficulties, revealed by our
study, it results that 63.41% of the questioned
accountants consider that the accounting data provided
by their clients have a low level of consistency and trust.
The originality of the study is granted by approaching the
topic in the current circumstances of the digital economy
and increased use of cloud accounting, which will call
the attention of both the accounting profession, and the
beneficiaries of accounting data and information, or even
developers of specific software.
Abstract(102KB)
Article(393KB)