Accounting profession is traditional profession and accounting rules and principles have been established and are the … innovations are not bypassing the accounting profession either. Challenges for the accounting profession are reflected in the need … accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization …

The transition from cash to accrual accounting is said to change a government's perception of its budget quite … fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years … accounting reform based on econometric analyses seems to be emerging. …