ELECTRONIC ACCOUNTING

In the global economy, electronic accounting or e-accounting is defined as any accounting system which is based on information communication technology for the capture and processing of a business’ financial data. E-accounting relies mainly on computers, although it may be used on other devices. The concept of electronic accounting has been widened by adding the obligation to send the tax authorities the information resulting from its application. The objective of this study was to describe the impact of electronic accounting on accounting firms, as well as establish the relationship between the factors of change and compliance with the new regulations, including information submission deadlines.