TRANSFORMING ACCOUNTING IN THE DIGITAL AGE: THE IMPACT OF INFORMATION TECHNOLOGIES ON PROCESSES AND PROFESSIONAL SKILLS

The paper analyzes the impact of information technologies on accounting systems, highlighting how digitalization has transformed traditional financial data processing and reporting processes. The introduction of computerized systems, such as ERP platforms and cloud-based applications, has led to the automation of accounting activities, increased operational efficiency and improved information accuracy. At the same time, data analysis tools and Business Intelligence solutions enable real-time financial reporting and support strategic decision-making. The research also highlights the challenges associated with digitalization, such as cybersecurity risks, implementation costs and the need for advanced digital skills. Information technologies are redefining the role of accounting, transforming it from an administrative function into a strategic management and analysis tool, essential for organizational performance and sustainability.