Decision-Making Processes and Their Implementation in Digital Accounting Practices

摘要

This paper presents, with examples, the changes produced by digital accounting in the process of adopting and implementing accounting decisions. Information and communication technologies have generated significant changes in the accounting activities of enterprises. Nowadays, researches in this area are oriented towards the complete computerization of accounting activities, a process supported by spectacular technological evolution and geographical expansion of enterprises in the last decades. In this context, the emergence and development of the concept of digital accounting became something natural and its influence is manifested from the ordinary activities to the decisional ones.