НА ПУТУ ОД ДИГИТАЛНЕ ТРАНСФОРМАЦИЈЕ ДО ДИГИТАЛНОГ ТОТАЛИТАРИЗМА – ДА ЛИ ЋЕ БИТИ МЈЕСТА ЗА РАЧУНОВОЂЕ КАКВЕ ПОЗНАЈЕМО?
ON THE ROAD FROM DIGITAL TRANSFORMATION TO DIGITAL TOTALITARIANISM – WILL THERE BE ROOM FOR ACCOUNTANTS AS WE KNOW THEM?

Author(s): Anđelko Lojpur, Ana Lalevic Filipovic, Milica Vukčević
Subject(s): Accounting - Business Administration, ICT Information and Communications Technologies, Socio-Economic Research
Published by: Savez računovođa i revizora Republike Srpske
Keywords: digitization; digital transformation; nature of the job; digital accounting;
Summary/Abstract: The digital age, as an unfinished product of the digital transformation process, supported by advanced digital technologies, is unstoppable entering into every pore of today’s society, economy, public sector, or rather, all areas of human work and activity. Surely, not by plan as industrially developed countries do, and not by their own will, emerging economies have found themselves at the center of the aforementioned disruptive technological reversal, which still continues to introduce radical changes in the nature of human work. The author’s intention in this paper is to present, in a concise form, some of the basic premises of the new digital paradigmatic basis, in the struggle to gain a more favorable competitive position, both for companies and national economies on the global market. Additionally, a brief overview of the role of professional accountants, which is already undergoing visible changes, will be given. It could almost certainly be shown that its content will be further redesigned, perhaps even more significantly since the beginning of more intensive application of computer technology in the mid-eighties of the last century, so that the term “digital accounting” is already in use.

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