Scenarios of Financial and Accounting E-Activities in the Virtual Enterprise

Abstract

Practitioners of finance and accounting can read more and more articles in specialized magazines about the virtual enterprise and the implications of the information digitalization of the field in which they will operate. However, few of them understand the challenges that they will have to face in the following 10-15 years. This is the reason why the present study aims to present a series of information scenarios corresponding to the financial and accounting activities in the future virtual enterprise. More precisely, we will focus on the conversion of the following financial and accounting activities: incomings, outgoings, payments, cashings and financial audit.