Digital Accounting Implications to Improve the Quality Information Accounting

The specialty literature ([3], [2]) speaks much about a so-called digital revolution, which will "sweep away" the tangible limits imposed to industrial economy. As any other revolution, the digital one radically influences all the aspects of our daily life, both at the micro- and macro-economic level. In any society, accounting plays an extremely important social role, as it allows the quantification of some economic processes and phenomena and it provides information to interested users. Therefore, as an information system with an extremely important social role, accounting must adapt to parameters specific to digital economy where it will be active. The specialty literature ([4], [10]) defines for the digital economy the so-called digital accounting, which, in our opinion, will lead to an improved quality of the accounting information, as a result of the wide acceptance of the information technologies, which will improve the procedures used by accounting in fulfilling its function. The purpose of this study is to emphasize the qualitative leap regarding the quality of accounting information in the future digital economy.