IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v5y2025i12p2-8.html
   My bibliography  Save this article

Development of Accounting Through Automation and Artificial Intelligence

Author

Listed:
  • Claudiu BRÂNDAȘ

    (West University of Timișoara)

  • Ioan MINDA

    (Timiș)

Abstract

This paper explores the impact of automation and artificial intelligence (AI) on the field of accounting. As AI and automation technologies advance rapidly, they are transforming traditional accounting practices, shifting the role of accountants from routine, repetitive tasks to more strategic, value-added services. The integration of AI in accounting enhances processes like financial reporting, fraud detection, and cost analysis by automating labor-intensive tasks and providing real-time, data-driven insights. The paper discusses the transition from historical financial accounting to a more consultative role for accountants, supported by AI-driven analytics and predictions. It also highlights the need for accountants to adapt by developing new skills, particularly in data analysis, AI, and technology. Furthermore, the study underscores the critical need for responsible AI usage, emphasizing the importance of transparency, data security, and compliance with regulatory standards. The paper concludes by examining the implications of AI for accounting education, requesting curriculum updates to equip future professionals with the necessary skills to thrive in the evolving landscape of the accounting profession.

Suggested Citation

  • Claudiu BRÂNDAȘ & Ioan MINDA, 2025. "Development of Accounting Through Automation and Artificial Intelligence," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(12), pages 2-8, December .
  • Handle: RePEc:ahd:journl:v:5:y:2025:i:12:p:2-8
    DOI: 10.37945/cbr.2024.12.01
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/development-of-accounting-through-automation-and-artificial-intelligence-a437d/download-PDF/
    Download Restriction: no

    File URL: https://www.ceccarbusinessreview.ro/development-of-accounting-through-automation-and-artificial-intelligence-a437a/abstract/
    Download Restriction: no

    File URL: https://libkey.io/10.37945/cbr.2024.12.01?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    accounting; artificial intelligence; automation; education;
    All these keywords.

    JEL classification:

    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:5:y:2025:i:12:p:2-8. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.