CHALLENGES OF ACCOUNTING IN THE MODERN DIGITAL ENVIRONMENT
DOI:
https://doi.org/10.5937/Rev2193027VKljučne reči:
digital accounting, smart financial reporting, IFRS TaxonomyApstrakt
This paper discusses the implications of the accounting profession in the context of digitization and smart financial reporting. The importance of digital transformation of accounting and auditing teams in the direction of using digital technologies and professional skills for compiling and disclosing smart financial reports of economic entities is emphasized. In this context, the paper lists the skills and knowledge that should be improved by accounting professionals for new sophisticated accounting information systems. The paper concludes that the application of digital accounting will enable the improvement of financial reporting of economic entities at the national and global level.
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