Reflections on the Modification of the Paradigms of Processing the Accounting Information in an Interactive System.

The purpose of this paper is the brief exploration of the paradigms- models of accounting information processing. The classic paradigm of batch accounting, which has its origins in Luca Pacioli, is currently subject to the concerted assault of new technologies. We are witnessing a period of technological transformations and in the economic-legal environment with a major impact on accounting, the theory and practice of information systems of entity accounting. How could we describe the changes to the accounting of companies, entities? We are aware of the difficulties of penciling in the multiple trends that influence the organization of entity accounting. Accounting standardizers, public accounting regulatory bodies, accounting professionals, members of academic bodies in universities - we are all facing new perspectives of the development of Accounting, but also new challenges. The classic flows of the processing of identifiable data are transformed by the new provisions of the legal regulatory framework. [ABSTRACT FROM AUTHOR]