Abstract:

The evolution of information technologies, but also social and economic climate marked by globalization, has opened new perspectives in accounting. Today specialists speak more about the concept of digital accounting as the next step in the evolution of accounting and the benefits it would bring at the information provided level. This paper aims to present some particular aspects of digital accounting and the changes it makes to the information provided, including from the perspective of the risks involved. All these changes are exemplified in the last section presents a scenario which presents a scenario of digital accounting for fixed assets purchases with all steps involved in the process from developing substantiation documentation to commissioning and effective payment.