NEW DIGITAL TECHNOLOGIES AND TRANSFORATION OF ACCOUNTANT’S PROFESSION
Impact of New Technologies
Artykuł w czasopiśmie
Słowa kluczowe: Standard Audit File, e-Financial Settlements, National e-Invoicing system, new digital technologies, transformation of profession, accountant
Streszczenie Digital transformation in today’s global economy is a driving force of the future sustainable organizations. Duties assigned to accountants are also evolving dynamically. Duties strictly related to making records are more and more often carried out by technical and IT tools, whereas data analysis, economic and legal consultancy and cooperation in creating information technology tools supporting management, are becoming main areas of activities carried out by accountants. The main aim of the study is to present solutions such as: Standard Audit File (called in Polish Jednolity Plik Kontrolny), eFinancial Settlement, National e-Invoicing System (called in Polish Krajowy System e-Faktur), and the influence of the aforementioned solutions on the profession of accountant. Examples of digitization were subject to evaluation from the angle of aims those solutions are to serve from the point of view of legislator, entrepreneur and all entities who do those duties in practice. For the needs of this article, critical analysis of literature and the analysis of legal instruments were carried out. It is also worth noting that interview questionnaire was used as a research tool.
The President Stanisław Wojciechowski CalisiaUniversity in Kalisz, Poland