THE IMPACT OF TECHNOLOGY ON FINANCIAL AND ACCOUNTING INFORMATION MANAGEMENT – AN ESSENTIAL CONDITION FOR INCREASING PERFORMANCE IN ORGANIZATIONS

Technology has had a significant impact on the development of various fields, and accounting information has become an essential tool within them. This information not only supports financial controls, but significantly influences the measurement of management performance. The term "accounting information" has gained increased importance through intermediate concepts, which have had a major impact on performance management. Activities related to accounting information have a direct impact on performance management, and accounting documentation can help identify and assess this impact in the context of performance management, even in times of significant change in accounting activities. The objective of this article is to analyze the impact of technology on the management of financial and accounting information, highlighting how accounting processes and effective management of financial data contribute to optimizing strategic decisions, improving performance management and achieving organizational goals. The article aims to address the interdependencies between accounting information systems and the financial performance of organizations, analyzing their role in supporting financial transparency, cost control and supporting decision-making at managerial level. The purpose is to analyze the impact of financial and accounting information management on organizational performance by examining financial documents, internal reports and other relevant, public sources in organizations.