Cyberaccounting for the Leaders of the Future

Abstract

The new volatile, uncertain, complex and ambiguous economic context generates the evolution of a global, integrated, and permanently connected world, in which territoriality and temporality have almost disappeared. Fluctuations and changes in economic power poles, past financial crises, but also signs of new recession periods, rising capital, multiplying variables, and cause-effect factors outline the current economic environment. Simultaneity and interconnection of Industrial Revolution 4.0, Globalization 4.0, Artificial Intelligence, Internet of Things, Data Revolution, and Digital Enterprise have determined the emergence of new concepts such as: Digital Ecosystems, Cyber counting, Cybersecurity, Platform Architecture for Financial, Digital Interface, concepts directly related to business performance in the new economic environment: Digital Economy.