## 6 Conclusions  
The conclusions drawn from the study, respectively \"Digitization of accounting leads to a paradigm shift on the mission/role of professional accountant\" can be formulated as follows: (i) Digitization of activity in general and financial accounting in particular is a facilitator of communication between economic actors from entrepreneurs and professional accountants to the state and other third parties. Positive impact: Ensuring business continuity during pandemic crisis and accessing information in real time, virtual space, as opposed to physical space, virtually eliminating the time gap between when information is generated and when it can be accessed by the beneficiary; (ii) The determinants of the decision to digitize the business, implicitly of the financial accounting activity are both related to the internal environment of the economic entity, organizational culture and the need for optimal configuration according to the functional structure of the entity, and the external environment, respectively telecommunications infrastructure and services, government electronics. Positive impact: Generating data and information adapted to the information needs of users for business management as well as for interaction with all actors in the business environment, from customers and suppliers to state bodies and institutions. ; (iii) The migration of the role of the professional accountant from the registrar of figures, calculation of taxes and fees to the capitalizer of data and useful information in the decision-making process as well as in the interaction with the state. Positive impact: The development of partnerships with professional accountants designed to contribute to increasing the performance of economic entities, with a favorable influence on the entire economy. The digital adaptation allows the accounting departments to respond and adapt to crisis situations, in this case the pandemic crisis whose \"new normality\" has limited the physical contact between people, respectively the physical circulation of documents. In these circumstances, the entities whose financial-accounting departments were digitized best and quickly managed to adapt, even if this digitization was limited to automated processing and remote access of data. The evolution of the accounting professional from the accounting period based on stand-alone software programs and physical documents to the digital age in which accounting programs move to the cloud is accompanied by the paradigm shift on the role of the professional accountant for the entrepreneur, both in terms of business management and communication management with state institutions. According to the authors, the accounting profession, as part of the financial accounting management carried out within economic entities, is integrated into the digital economy through elements such as: Artificial Intelligence, Blockchain, and Robotic Process Automation, which are part of the category of emerging information technologies with an exponential development due to favorable technical and social conditions. The research carried out is useful for entrepreneurs, professional accountants and other actors in the business environment who will use in a permanent and complete way the facilities offered by information technologies in their entire activity. The limit of the study can be considered the limited geographical representation in Romania, more precisely the southeastern part of the country. At the same time, it should be noted that the study was based on qualitative questions, the answers being under the impact of the particularities of behavior, mentality, and culture of the professional accountants' respondents. The period in which the study was conducted was also under the impact of the pandemic crisis of COVID-19, a period marked by a widespread digitization at all levels of economic and social life, which may be a disruptive factor of respondents' perception of the phenomenon of digitization.