Published March 1, 2026 | Version v1
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ELECTRONIC ACCOUNTING AND ITS ADVANTAGES

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In recent years, the rapid development of information technologies has brought significant changes to all sectors, including accounting. In the conditions of a digital economy, it is essential for enterprises to manage their activities efficiently and maintain financial processes accurately and promptly. Therefore, traditional paper-based accounting systems are increasingly being replaced by electronic accounting.

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References

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  • 2.Romney, M.B., & Steinbart, P.J. Accounting Information Systems. – Pearson, 2017.
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  • 4.Warren, C.S., Reeve, J.M., & Duchac, J. Financial Accounting. – Cengage Learning, 2020.
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  • 7.Gelinas, U.J., & Dull, R.B. Accounting Information Systems: Controls and Applications. – Cengage Learning, 2019.