## 1 Introduction
Digitization has many forms of manifestation, from the use of social networks for entities in the HORECA sector, so that they can deliver products to the customer, to the migration to work from home in the service industry [14]. The current crisis caused by the COVID-19 pandemic has a significant impact on the degree to which Romania has materialized its efforts to go through the necessary steps for the transition to a digital economy. According to the DESI Country Profile report published in 2021, Romania is advanced in terms of coverage through very high-capacity networks and ranks 14 th in the EU in terms of readiness to use 5G networks. However, the same report indicates a shortage of indicators referring to the digital skills of the active population and at the same time indicates a low performance in terms of the degree of digitalization of economic entities and public services [15]. In the wake of the pandemic crisis, the EC and other agencies have encouraged and financially helped EU member states to adopt digitalization as a measure to protect the population against the spread of the virus and at the same time to adapt to the 21 st century technology. At the same time, digitization involves the transformation of information from analog to digital, which makes work faster, easier, and more efficient [16]. The immediate consequences for economic entities that conventionally adopt access to high-performance tools and technologies are increased efficiency and improved productivity of digitized processes. Digitization is more than a conventional change. It must go beyond the classic patterns of organizational culture. The shift towards digitalization means both a change in the mentality of the human factor, as digitalization is equally about technology and people, and a process that includes a well-organized implementation plan [17]. The aim of this research is to highlight the impact of the digitalization of accounting on the business environment, the work style, and the role of professional accountants: the paradigm shift. This study is based on theoretical research as well as empirical research based on a questionnaire applied in economic entities, and respondents are both decision makers and professional accountants. Examining the approached topic, the paradigm shift in the accounting profession because of the digitization of accounting, we manage to synthesize the main ideas from the literature and perform research based on a questionnaire in which we validate the stated hypotheses. This study stands out both because of the innovative character of the approached subject, the digitalization of accounting, which represents a concept in full expansion, and because of its practical utility. This is proven by the analyses performed and the conclusions drawn in the context of an economic environment that is constantly looking for solutions. All operations can be moved to a controlled and accessible digital environment that can be accessed from any location. This article is structured as follows: a review section of the literature, which presents the main concepts specific to the topic of the study, a section on the research methodology used to gather relevant information and data, a section in which the main results are presented from the analysis of the questionnaire, and a section in which the main conclusions of the research are formulated and the directions for future research are proposed.