## 4 Results
The decision-making process, as an element of the internal environment of the entity, the aspect subject to analysis being assisting the managerial decision based on the data provided by the financial/accounting information system. Given the fact that in Romania entrepreneurs face the obligation of financial and fiscal reporting to the state and that calculations of taxes and fees based on legislation are difficult to apply (on the one hand due to the complexity of regulations and on the other due to the very frequent changes that the Romanian state makes), it was interesting to investigate the perception of the decision makers/professional accountants regarding the impact of digitalization on the process of preparation and transmission of financial/fiscal reports to the state and other third parties. Respondents were asked to assess the importance of this impact by giving one of the following ratings: not important, of medium importance, or very important, the result being that 242 people out of a total of 289 appreciated this impact to be very important, i.e., 83.73%. In the first case, by applying the Chi-square test, we formulated the null hypothesis: there is no connection between the respondents' experience and the importance given to the impact of digitalization on the process of preparing/transmitting financial/fiscal reports to the state and other third parties. The result obtained is presented in Table 6. \begin{table}
\begin{tabular}{c c c c c c c} \hline \hline  & & \multicolumn{6}{c}{**Experience in the Position/Function Held**} \\ \cline{3-6}  & & **Under 3 Years** & **3–10 Years** & **10–20 Years** & **Over 20 Years** & **Total** \\ \hline \multirow{4}{*}{Position/function of respondents} & Economist/Accountant & 29 & 54 & 48 & 31 & 162 \\  & Economic/financial & 7 & 18 & 33 & 13 & 71 \\  & accounting director & & & & & \\  & Expert accountant & 2 & 12 & 24 & 18 & 56 \\ \hline \multirow{4}{*}{Age of respondents} & Total & 38 & 84 & 105 & 62 & 289 \\ \cline{2-6}  & under 25 years & 7 & 3 & 0 & 1 & 11 \\  & 25–35 years & 12 & 42 & 7 & 0 & 61 \\  & 35–50 years & 17 & 37 & 80 & 17 & 151 \\  & over 50 years & 2 & 2 & 18 & 44 & 66 \\ \hline Total & 38 & 84 & 105 & 62 & 289 \\ \hline \hline \end{tabular}
\end{table} 
Table 5: Correlation between respondents’ age, position/function, and experience in the position/function held. The null hypothesis is confirmed, which means that regardless of the experience in the field of activity, the role of \(\Pi\) technologies adopted in the entity by the digitization decision is recognized as very important. This is vital in the conditions of a pandemic crisis when the only way to communicate is through the virtual environment. In the second case, by applying the Chi-square test, we formulated the null hypothesis: there is no connection between the respondents' experience and the importance given to the impact of digitalization on the process of assisting managerial decisions based on data provided by the financial/accounting information system. The result obtained is presented in Table 7.  
The null hypothesis is also confirmed regarding this second aspect X\({}^{2}\) (9, N = 289) = (25.418, \(p<0.005\))  
Facilitating all processes both inside and outside the company through digitization is ensured by the fact that it allows operations to be carried out so that stakeholders have real-time access to information relevant to substantiating decisions. When asked about this advantage of digitization, the respondents answered according to the situation in Table 8.  
Applying the Chi-square test, this time the null hypothesis between the respondents' experience and the real-time access to information facilitated by digitization was not confirmed. The two variables were independent, see Table 9.