Research on Professionals` Perceptions of Digitalization in Accounting

Abstract

In the context of the rapid advancement of technology and the increasing demand for speed, accuracy, and transparency of information, digitalization in accounting has become a necessity for responding to the global challenges faced by economic entities and their diverse stakeholders. From this perspective, the present paper analyzes the impact of the digitalization process on the accounting profession, with a particular focus on the transformation of professional competencies, the evolution of accountants’ roles, and the integration of digital technologies into current activities. The research relies on a quantitative approach and uses an econometric model (OLS) to identify the main determinants of technological adaptation. The findings reveal that the ease of adapting to digital technologies is the primary predictor of their successful integration, while external factors such as clients’ level of digitalization or the existence of legislative support have a comparatively weaker influence. The statistical tests performed confirm the robustness of the model and the validity of the regression assumptions. The conclusions highlight that digitalization does not lead to the disappearance of the accounting profession but to its redefinition, shifting professional activity toward analytical, advisory, and strategic competencies. Furthermore, the study emphasizes the importance of continuous training and the development of digital skills as essential requirements for maintaining professional relevance in an increasingly technology-driven economic environment.