DIGITAL BOOKKEEPING: ELIMINATING OR FACILITATING THE ACCOUNTING OCCUPATION?

In the information technology revolution there are several issues that concern Accountants and Tax Professionals. One of them is the application of electronic bookkeeping, which refers to a new dynamic application, which is expected to modernize the traditional format of accounting. The following paper deals with the issue of electronic bookkeeping and its effects in facilitation and sustainability of the accounting profession. The survey was conducted all over Greece by random sampling of 280 accountants. A multinational and multicultural environment is a challenge and requires proper management of international issues, including technological demands. The objective of this research is to examine the level of professional promptitude and technology awareness of Greek professional accountants. Furthermore the paper is concerned with the ability of using accounting information systems, but also the fears and issues digital-bookkeeping manifests on accounting professionals.