## 4 Results  
The reliability test is used to calculate and determine the consistency of the data in the questionnaire. The reliability of the data is determined in the SPSS analysis application by applying the [PERSON]'s alpha coefficient test method. Table 2 shows the results of the reliability test within the SPSS application. According to the literature [65], the reliability test is performed for a value of the Alpha Cronbach coefficient that exceeds the threshold of 0.7. In the study, the result of the [PERSON]'s Alpha coefficient indicates a value higher than 0.7, demonstrating the consistency of the processed data. The starting point in formulating the **Hypothesis 1** is represented by the fact that the studies carried out (since the 1990s) revealed that the digitalization of the activity is an act of management decision, as it involves investments for the integration of new technologies, their size depending on the specifics of the activity, the information needs, and the necessary resources [18]. Based on the theoretical documentation, we identified and defined seven determining factors, from our point of view, for the decision to digitize business and therefore accounting. To test this hypothesis, the [PERSON] test was used, which showed us a hierarchy of the analyzed parameters, with seven determining factors, depending on the importance given by respondents (importance was measured from 1 (least important) to 7 (most important)). The results obtained allowed us to draw the following conclusion: the human component (mean rank 4.89) is decisive in the digitization process, but it must benefit from the necessary technical and technological support (mean rank 4.55), so that the digitization is achieved by optimal configuration according to the functional structure of the entity (mean rank 4.24), according to Tables 3 and 4. \begin{table}
\begin{tabular}{c c} \hline
**Factors** & **Cronbach’s Alpha Coefficient** \\ \hline The need to integrate information technology in the financial accounting activity as a & \\ facilitator of communication between economic actors: professional & \\ accountant-entrepreneur-state (4 items: I13, I16, I17, I21) & \\ Determining factors in making decisions regarding the digitization of financial-accounting & 0.884 (\(>\)0.7) \\ activity (6 items: I14, I18, I20, I22, I27, I28) & \\ The professional accountant-entrepreneur relationship for the management of the business & \\ and for the management of the entrepreneur-state relationship in the context of & \\ digitalization and from the perspective of the paradigm shift (5 items: I23, I24, I25, I29, I30) & \\ \hline \end{tabular}
\end{table} 
Table 2: Cronbach’s Alpha coefficient. \begin{table}
\begin{tabular}{c c} \hline
**No.** & **Parameter** & **Mean Rank** \\ \hline
1 & Organizational culture & 4.89 \\
2 & Telecommunications infrastructure and government & 4.55 \\  & electronic services & \\
3 & Optimal configuration according to the functional & \\  & structure of the entity & 4.24 \\
4 & Costs of implementing IT technologies and equipment & 3.97 \\
5 & Data security, access, and transfer of data between third parties & 3.67 \\
6 & Employees’ ICT skills & 3.62 \\
7 & Financial resources available to the entity & 3.06 \\ \hline \end{tabular}
\end{table} 
Table 3: Hierarchy of factors influencing the decision of digitization—synthesis. It is recognized that digitization, through the tools used, determines a continuous process of modeling the business environment in all sectors, with significant consequences on the structure and business processes but also on the culture of organizations [66], confirmed by the study. The change in mentality and way of doing business is expected especially by the young generation of entrepreneurs, willing to bring IT technologies from private life into economic activity, because the current business environment is extremely dynamic and subject to restrictions (including those generated by the health crisis).