Relatively new in Romania, IT governance is defined as procedures and policies established in order to assure that the IT system of an organization sustains its goals and strategies. This bundle of policies and procedures, following the best practices in the area, intends to guide and control...

Facing the digital era challenge, the accounting profession is implied in its renewal process aiming at responding in an adequate manner to the companies’ and society’s continuous changing requirements. The paper emphasizes the impact of the information technology on the accounting...