Accounting and Auditing in the Context of the Digital Era: Innovations to Improve the Competitiveness and the International Integration

Digital technology has brought numerous opportunities and challenges to accounting and auditing firms as well as those working in the field of accounting and auditing. New knowledge such as blockchain and new features in the context of Industry 4.0 have changed the processes of organizing and collecting data in the accounting and auditing field. As a result, it is important for accountants and auditors to improve their competencies, emotional intelligence, technological skills and entrepreneurial vision. This paper analyzes the contents of accounting and auditing in the context of the digital era (blockchain), and innovation requirements to improve the competitiveness and the international integration of accountants and auditors.