Chaotic dynamics of today’s global business environment exert a tremendous pressure on professionals accounting judgment performance. A survey was mailed to Romanian professional accountants to examine their perception on accounting judgments and decisions. The results based on 531 valid...

Facing the digital era challenge, the accounting profession is implied in its renewal process aiming at responding in an adequate manner to the companies’ and society’s continuous changing requirements. The paper emphasizes the impact of the information technology on the accounting...

This study investigates whether aspiring and professional accountants understand the benefits and security challenges brought by emerging technologies such as: Big Data, data analytics, cloud computing and mobile technologies. 115 participants took part in a survey during January and February...