Perception of Students and Master Students from the Western Part of Romania Over the Digitalization Process in the Accounting Education

This paper aims to analyze the benefit of digitalization on education in the field of accounting in the vision of students and master students from universities in the western part of Romania. It was used descriptive exploratory analysis, by applying a questionnaire, to students and master students from specialized universities in the western part of Romania to identify the need for digitalizing in accounting education, trends on implementation of innovative technologies (integrated ERP automatic controls, cloud accounting technologies), measure of benefits of digitalization of accounting education and eventually the respondents’ position towards traditional, online or hybrid teaching systems. The results obtained from the application of the questionnaire were analyzed using the Spearman correlation matrix, Pearson regression test, and ANOVA test.