## 4 Results
For an economic entity operating in this environment, it acquires increasing importance because of access to information, speed of transmission, speed of decision making, mobility, and flexibility. Therefore, Table 5 below presents the presentation of the correlation between the age of the respondents, their position/function, and their experience in the position/function occupied. \begin{table}
\begin{tabular}{c c c c c c c c c} \hline \hline \multirow{2}{*}{**Parameter**} & \multicolumn{8}{c}{**Rank**} & \multirow{2}{*}{**Total**} \\ \cline{2-2} \cline{4-8}  & **1** & **2** & **3** & **4** & **5** & **6** & **7** \\ \hline \multicolumn{8}{c}{Financial resources available to the entity} \\ \hline Count & 110 & 42 & 26 & 33 & 24 & 19 & 35 & 289 \\ Score & 110 & 84 & 78 & 132 & 120 & 114 & 245 & 883 \\ Rank medium & & & & & 883/289 = 3.06 & & & \\ \hline \multicolumn{8}{c}{Employees’ ICT skills} \\ \hline Count & 26 & 72 & 44 & 54 & 43 & 36 & 14 & 289 \\ Score & 26 & 144 & 132 & 216 & 215 & 216 & 98 & 1047 \\ Rank medium & & & & & 1047/289 = 3.62 & & & \\ \hline \multicolumn{8}{c}{Optimal configuration of the functional structure of the entity} \\ \hline Count & 12 & 37 & 67 & 44 & 49 & 42 & 38 & 289 \\ Score & 12 & 74 & 201 & 176 & 245 & 252 & 266 & 1226 \\ Rank medium & & & & & 1226/289 = 4.24 & & & \\ \hline \multicolumn{8}{c}{Data security, access, and transfer of data between third parties} \\ \hline Count & 35 & 39 & 58 & 72 & 37 & 34 & 14 & 289 \\ Score & 35 & 78 & 174 & 288 & 185 & 204 & 98 & 1062 \\ Rank medium & & & & & 1062/289 = 3.67 & & & \\ \hline \multicolumn{8}{c}{Costs of implementing IT technologies and equipment} \\ \hline Count & 34 & 36 & 47 & 47 & 64 & 35 & 26 & 289 \\ Score & 34 & 72 & 141 & 188 & 320 & 210 & 182 & 1147 \\ Rank medium & & & & & 1147/289 = 3.97 & & & \\ \hline \multicolumn{8}{c}{Organizational culture} \\ \hline Count & 27 & 35 & 24 & 13 & 31 & 77 & 82 & 289 \\ Score & 27 & 70 & 72 & 52 & 155 & 462 & 574 & 1412 \\ Rank medium & & & & & 1412/289 = 4.89 & & & \\ \hline \multicolumn{8}{c}{Telecommunications infrastructure and government electronic services} \\ \hline Count & 45 & 28 & 23 & 26 & 41 & 46 & 80 & 289 \\ Score & 45 & 56 & 69 & 104 & 205 & 276 & 560 & 1315 \\ Rank medium & & & & & 1315/289 = 4.55 & & & \\ \hline \hline \end{tabular}
\end{table} 
Table 4: Hierarchy of factors influencing the digitization decision—details. In the age category 25-35 years, the total number of respondents is 212, i.e., 73.35% of the total, 78.30% of them having an experience between 3 and 20 years. We can conclude that our study has helped to confirm the fact that digitalization responds mainly to the needs of young entrepreneurs who are largely familiar with the information and communication technologies involved in the digitalization of economic activity, including accounting. Regarding the **Hypothesis 2**, [PERSON] and [PERSON], 2020, indicated the recognition by professional accountants of the need to adapt to the challenges of the digitalization of accounting, the efforts being dependent on the extent to which professional accountants are aware and appreciate the benefits of integrating information technology in their business [47]. From this point of view, it was a challenge to analyze the extent to which the experience of professional accountants influences or does not influence their perception of the digitalization of accounting. The analysis of the existence of some dependency/independence relations between the typology of the respondents and the impact of the digitalization of accounting on the economic entities was carried out considering the following two aspects of their activity:  
1. The interaction with the external environment of the entity, the aspect subject to analysis being the process of drawing up/transmitting the financial/fiscal reports to the state and other third parties. 2.