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Accounting is not just an activity, it is a reflection of traditions, values, it even represents the language of business for the respective era and carries within itself the messages of each economic unit that presents itself to outsiders. There is no enterprise that does not perform accounting activities and does not have an accountant. The accounting profession has been much discussed in recent years, not only due to the influence of digitalization and digital technologies, but also due to the fact that the eco...

The control institutions of each country are the leading organizations that deal directly with citizens and businesses. These institutions are strongly affected by the digitization of processes and the introduction of new technologies. All these innovations are aimed at improving the quality of implementation of control activities on the one hand, and on the other hand at supporting the interaction of control institutions and citizens, respectively legal entities. The article examines the problems regarding the ap...