As a result of the development of human society, there has been an opportunity for the increasingly widespread use of computer technology in all human activities. As a result, the possibility of digitizing them arose. Digitalization is becoming more and more a part of our lives. It has naturally also entered the accounting systems of companies. In accounting, this manifests in two main directions: on the one hand, accounting documents are being digitized, and on the other hand, certain accounting objects are being digitized. The process of digitalizing enterprise accounting systems offers several benefits, including easy processing, archiving, and storage of accounting documents, access to information spanning long-past periods, and a seamless transformation of information created for management purposes. The digitalization of enterprise accounting systems facilitates relationships with various governmental institutions, banks, and other entities, and limits the risk of income concealment and related tax evasion. As a result of digitalization, enterprise accounting systems may be attacked by hackers but that does not diminish its favourable impact as the exposure to such risk is minimal where proper security policies are in place.
Teodora Roupska (Wed,) studied this question.