Suchergebnisse

The World Wide Web and digital technologies have changed accounting and the way in which financial information is prepared, used, and disclosed. Digital transformation in accounting started with automation of accounting processes and activities, continued with implementation of new technologies (blockchain, clouds, big data, AI), and, in recent years, it has reached the next level: web socialization. Web socialization has different dimensions, and this article aims to reveal some aspects of socialization of accounting in the virtual space. On the basis of a content analysis of the nature of social media, the opportunities for interaction between accounting and social media are outlined.