E-Accounting

Abstract

This chapter addresses the main challenges of current e-accounting systems and also some future perspectives. The main objectives of this chapter are to present the conceptual approaches to e-accounting and ICT, their role and the determinants underlying the implementation of e-accounting systems in the business environment, the principles of security and processing of accounting information, and the impact of implementation and the advantages and limitations of e-accounting. Based on the literature, the authors present the interpretations brought by specialists to the concept of e-accounting, analyze their roles in terms of ICT and the factors that determine the acceptance of the concept in the implementation of various organizations. The chapter ends with the general conclusions of the authors related to the challenges brought by e-accounting systems in managerial accounting and CSR in the conditions of current crises.