Abstract
The accelerated digital transformation of contemporary societies and organizations has been precipitated by the
rapid development of information and communication technologies. Digitalization is defined as the integration of
digital technologies into economic, organizational, and social activities with the objective of enhancing processes,
generating value, and facilitating innovation. The present study aims to evaluate the impact of digitalization on public
administration from theoretical and empirical viewpoints. This evaluation will be conducted through the lens of two
essential components: accounting (traditional) and marketing (modern). The present study commences with a
theoretical framework, subsequently integrating the insights of employees to elucidate the prevailing and prospective
challenges. The extant research findings indicate that there is still some resistance to the adoption and implementation
of digitalization, despite the well-documented benefits of such practices.
rapid development of information and communication technologies. Digitalization is defined as the integration of
digital technologies into economic, organizational, and social activities with the objective of enhancing processes,
generating value, and facilitating innovation. The present study aims to evaluate the impact of digitalization on public
administration from theoretical and empirical viewpoints. This evaluation will be conducted through the lens of two
essential components: accounting (traditional) and marketing (modern). The present study commences with a
theoretical framework, subsequently integrating the insights of employees to elucidate the prevailing and prospective
challenges. The extant research findings indicate that there is still some resistance to the adoption and implementation
of digitalization, despite the well-documented benefits of such practices.
Cuvinte cheie
digitalization
accounting
marketing
public administration
Istoric articol
Publicat
26.06.2026
Informații autori
Citare recomandată
COSMIN VOICU NISTOR, CRISTINA SILVIA NISTOR (2026). DIGITIZATION: A CORNERSTONE OF THE CONCEPTUAL RELATIONSHIP BETWEEN ACCOUNTING AND MARKETING IN PUBLIC ADMINISTRATION. Constantin Brâncuși University of Târgu Jiu Economics Series, 1(3), 289–300. https://doi.org/10.65631/jes.3.2026.26
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