INTEGRATION OF THE DIGITAL ECONOMY AND ACCOUNTING
DOI:
https://doi.org/10.55640/Keywords:
Digital economy, accounting, integration, artificial intelligence, blockchain, digital skills, efficiency, ethical issuesAbstract
In the digital economy, traditional accounting approaches are undergoing significant transformations. This article analyzes the necessity of integrating the digital economy and accounting, its impact on theory and practice, the application of innovative technologies, and the advantages and challenges of integrated systems. Research indicates that digitalization enhances the efficiency of accounting processes, improves data quality, and allows accountants to focus on strategic tasks. However, several difficulties exist, such as technological adaptation, skill shortages, and ethical issues. The article provides recommendations for reforming the education system, enhancing digital skills, and ensuring effective management to advance accounting.References
1. Siegel, D. G. Accounting in the Digital Age: Challenges and Opportunities. Cham: Palgrave Macmillan, 2021.
2. Richard, M., & Brown, M. D. Artificial Intelligence in Accounting: A Comprehensive Guide for Accounting and Finance Professionals. Hoboken, NJ: Wiley, 2020.
3. Santos, S. F. B. S., & Lopes, P. C. “The Impact of Digitalization on the Accounting Profession: A Literature Review.” Journal of Management Accounting Research, vol. 32, no. 4, 2020, pp. 163–195.
4. Vasarhelyi, M. A., & Zhang, P. “Big Data and Machine Learning in Accounting Research.” Journal of Information Systems, vol. 33, no. 3, 2019, pp. 1–13.
5. Rahman, M. H. F., Azhar, F., & Alom, F. “Robotic Process Automation (RPA) in Accounting: A Systematic Review.” Journal of Information Systems, vol. 35, no. 3, 2021, pp. 1–27.
Downloads
Published
Issue
Section
License

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

