In order to increase the performance, the companies are forced to find ways ofbecoming more efficient and also to develop the use of the new digital technologies so that theaccess, storage and transmission of information to be much easier and more accessible in terms oftariffs. The main...

Transformation of business models using digital technologies is depicted by the European Green Deal (EC, 2019) as a key factor in achieving sustainability goals. For the business environment, the digitalization of organizations entails changes in the accounting functions, correlated with the...

The main aim is to investigate the impact of artificial intelligence (AI), Industry 4.0 readiness, and Technology Acceptance Model (TAM) variables on various aspects of accounting and auditing operations. To evaluate the associations between the variables, the research design employs a mediation...

The primary purpose of this paper is to present the actual role of accounting information systems. After the description of the theoretical background I state the main characteristics of modern accounting systems, and explain how these software packages can efficiently help not only the work of...