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Abstract In the conditions of the competitive economy, an efficient management system within an entity involves permanent modernization and implementation of new policies and technologies in the implementation of planned strategies, minimizing the risks to which the business is subject and last but not least improving the results of the managed activity. Namely, that the automation and continuous implementation of new technologies have a significant influence on the change of business models, the accounting profession today requires revolutionary changes that involve the reintegration of the role of accounting in the management of the contemporary entity.