ABSTRACT
The current pandemic crisis has led to a paradigm shift in the economy. Expressions such as digital transformation and digitalization of business are common in the communication channels of economic entities, which want to benefit from the advantages of information technology (artificial intelligence, software robots, and blockchain) to streamline their business. The aim of this research is to highlight the impact of the digitalization of accounting on the business environment, the work style, and the role of professional accountants: the paradigm shift. The study is based on theoretical research as well as empirical research based on a questionnaire applied in economic entities, and respondents are both decision makers and professional accountants. The results obtained by the statistical analysis of the questionnaire (Chi-square, Crosstabulation, Friedman test) suggest that digitization is more than a conventional change, being equally about technology and people. The orientation towards digitalization implies, in addition to a well-organized implementation plan, a change in the mentalities of the human factor corroborated with the evolution of the organizational culture of economic entities. At the same time, we are witnessing a change in the accounting paradigm, and the role of professional accountants is evolving from “transaction logger” to analyst and consultant for entrepreneurs. Research confirms that the digitalization of accounting is proving to be not only a modern solution, imposed by technological progress, but also timely, necessary, and even mandatory given the difficulty of anticipating the economic and social context due to the pandemic crisis. This study stands out both because of the innovative character of the approached subject, the digitalization of accounting, which represents a concept in full expansion, and because of its practical utility. This is proven by the analyses performed and the conclusions drawn in the context of an economic environment that is constantly looking for solutions. All operations can be moved to a controlled and accessible digital environment that can be accessed from any location.
ABSTRACT
The article aims to analyze how the public interest of an educational franchise has evolved and how it has been influenced by the pandemic. It compares the evolution of the traffic on the franchise's YouTube channel, Profesorii Trasniti (Nutty Scientists), from two periods of time, "pre" and "post" pandemic, March 2020 being the calendar date taken as a benchmark. The research methodology includes both a secondary analysis (based on articles published in the literature on topics such as: digitization, education in the virtual environment, social media as a tool in the equation) and a statistical measure of the difference between the proportions of the number of comments on published videos on the YouTube channel "Profesorii Trasniti" (Nutty Scientists) of the Fun Science Romania franchise, "pre" and "post" pandemic based on the data provided by the YouTube Analytics platform. The questions that arise from this study are: To what extent has the social media engagement of the "post" pandemic audience on the YouTube channel Profesorii Trasniti (Nutty Scientists) of the Fun Science Romania franchise increased in terms of its educational content? To what extent has the interest in a strong educational content increased on YouTube compared to the one focused more on entertainment in the pandemic context caused by COVID 19?