{"id":"https://openalex.org/W4400313698","doi":"https://doi.org/10.2478/kbo-2024-0049","title":"The Impact of Digitalization on the Accounting Profession","display_name":"The Impact of Digitalization on the Accounting Profession","publication_year":2024,"publication_date":"2024-06-01","ids":{"openalex":"https://openalex.org/W4400313698","doi":"https://doi.org/10.2478/kbo-2024-0049"},"language":"en","primary_location":{"id":"doi:10.2478/kbo-2024-0049","doi":"https://doi.org/10.2478/kbo-2024-0049","is_oa":true,"landing_page_url":"https://doi.org/10.2478/kbo-2024-0049","pdf_url":"https://reference-global.com/2/v2/download/article/10.2478/kbo-2024-0049.pdf","source":{"id":"https://openalex.org/S4210200256","display_name":"International conference KNOWLEDGE-BASED ORGANIZATION","issn_l":"1843-6722","issn":["1843-6722","1843-682X","2451-3113"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310313990","host_organization_name":"De Gruyter","host_organization_lineage":["https://openalex.org/P4310313990"],"host_organization_lineage_names":["De Gruyter"],"type":"conference"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International conference KNOWLEDGE-BASED ORGANIZATION","raw_type":"journal-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://reference-global.com/2/v2/download/article/10.2478/kbo-2024-0049.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5078062356","display_name":"Sebastian Flo\u015ftoiu","orcid":"https://orcid.org/0000-0003-0657-2942","observed_orcids":["https://orcid.org/0000-0003-0657-2942"]},"institutions":[{"id":"https://openalex.org/I4210148047","display_name":"Nicolae B\u0103lcescu Land Forces Academy","ror":"https://ror.org/03kyen796","country_code":"RO","type":"education","lineage":["https://openalex.org/I4210148047"]}],"countries":["RO"],"is_corresponding":true,"raw_author_name":"Sebastian Flo\u015ftoiu","raw_affiliation_strings":["\u201cNicolae B\u0103lcescu\u201d Land Forces Academy , Sibiu , Romania"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u201cNicolae B\u0103lcescu\u201d Land Forces Academy , Sibiu , Romania","institution_ids":["https://openalex.org/I4210148047"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5078062356"],"corresponding_institution_ids":["https://openalex.org/I4210148047"],"apc_list":null,"apc_paid":null,"fwci":0.4914,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.5406587,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"30","issue":"2","first_page":"39","last_page":"45"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13346","display_name":"Digital Transformation in Financial Services","score":0.00139999995008111,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/digitization","display_name":"digitization","score":0.7760000228881836},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.9570000171661377},{"id":"https://openalex.org/keywords/digitalization-of-accounting","display_name":"digitalization of accounting","score":0.847000002861023},{"id":"https://openalex.org/keywords/accounting-accuracy","display_name":"accounting accuracy","score":0.6190000176429749},{"id":"https://openalex.org/keywords/accounting-records","display_name":"accounting records","score":0.7269999980926514},{"id":"https://openalex.org/keywords/digital-technology-adoption","display_name":"digital technology adoption","score":0.7160000205039978}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6589483618736267},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.42031794786453247}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2478/kbo-2024-0049","doi":"https://doi.org/10.2478/kbo-2024-0049","is_oa":true,"landing_page_url":"https://doi.org/10.2478/kbo-2024-0049","pdf_url":"https://reference-global.com/2/v2/download/article/10.2478/kbo-2024-0049.pdf","source":{"id":"https://openalex.org/S4210200256","display_name":"International conference KNOWLEDGE-BASED ORGANIZATION","issn_l":"1843-6722","issn":["1843-6722","1843-682X","2451-3113"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310313990","host_organization_name":"De Gruyter","host_organization_lineage":["https://openalex.org/P4310313990"],"host_organization_lineage_names":["De Gruyter"],"type":"conference"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International conference KNOWLEDGE-BASED ORGANIZATION","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.2478/kbo-2024-0049","doi":"https://doi.org/10.2478/kbo-2024-0049","is_oa":true,"landing_page_url":"https://doi.org/10.2478/kbo-2024-0049","pdf_url":"https://reference-global.com/2/v2/download/article/10.2478/kbo-2024-0049.pdf","source":{"id":"https://openalex.org/S4210200256","display_name":"International conference KNOWLEDGE-BASED ORGANIZATION","issn_l":"1843-6722","issn":["1843-6722","1843-682X","2451-3113"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310313990","host_organization_name":"De Gruyter","host_organization_lineage":["https://openalex.org/P4310313990"],"host_organization_lineage_names":["De Gruyter"],"type":"conference"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International conference KNOWLEDGE-BASED ORGANIZATION","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4400313698.pdf","grobid_xml":"https://content.openalex.org/works/W4400313698.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W2005964068","https://openalex.org/W2019627546","https://openalex.org/W2057549530","https://openalex.org/W2997902799","https://openalex.org/W4306155971","https://openalex.org/W4385374900","https://openalex.org/W4388069801","https://openalex.org/W4388089229"],"related_works":["https://openalex.org/W4389664888","https://openalex.org/W7117485652","https://openalex.org/W7127143865","https://openalex.org/W6948994951","https://openalex.org/W4386548925","https://openalex.org/W7223085497","https://openalex.org/W4407915172","https://openalex.org/W7220617969","https://openalex.org/W7202249179","https://openalex.org/W7223207951"],"abstract_inverted_index":{"Abstract":[0],"Our":[1],"scientific":[2],"approach":[3],"aims":[4],"to":[5,53,72,87,98],"analyze":[6],"and":[7,15,27,34,45,76,104],"present":[8],"the":[9,21,31,42,63,74,82,107],"impact":[10],"of":[11,36,47,68,79,92,110],"digitization":[12,60,80],"on":[13,58,106],"speed":[14],"accuracy":[16,33],"in":[17,85,113],"accounting":[18,25,37,48,64,83,115],"processes,":[19],"highlighting":[20],"differences":[22],"between":[23],"traditional":[24],"methods":[26],"digital":[28,111],"ones":[29],"regarding":[30,81],"speed,":[32],"precision":[35],"records,":[38],"as":[39,41],"well":[40],"production,":[43],"publication":[44],"preservation":[46],"information.":[49],"We":[50],"also":[51],"aim":[52],"provide":[54,88,99],"a":[55,89],"clear":[56],"perspective":[57],"how":[59],"is":[61,71],"reconfiguring":[62],"landscape.":[65],"Another":[66],"objective":[67],"this":[69,93],"article":[70],"explore":[73],"challenges":[75],"possible":[77],"limitations":[78],"profession":[84],"order":[86],"balanced":[90],"picture":[91],"phenomenon.":[94],"Finally,":[95],"we":[96],"intend":[97],"practical":[100],"recommendations":[101],"for":[102],"accountants":[103],"organizations":[105],"effective":[108],"adoption":[109],"technologies":[112],"their":[114],"activities.":[116]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2024-07-06T00:00:00"}