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Digital Transformation Of Accounting As A Result Of The Implementation Of Artificial Intelligence In Accounting

Author

Listed:
  • Gabriela STAFIE

    (Department of Accounting, Auditing and Finance,Faculty of Economics,Administration and Business,Åžtefan cel Mare University,Suceava,Romania)

  • Veronica GROSU

    (Department of Accounting, Auditing and Finance,Faculty of Economics,Administration and Business,Åžtefan cel Mare University,Suceava,Romania)

Abstract

Today's accounting is the consequence of a long historical process characterized by a series of transformations caused by technological progress. The accounting system has been marked by a series of changes over time, and the digital age has imposed the least possible use of the traditional accounting system, generating beneficial improvements in the field of accounting. The main objective of the paper is the analysis of the current debates on the digital transformation of accounting, by reviewing the recent literature. When processing the data we used the Web of Science (WoS) and Scopus platforms. The obtained results illustrate that the penetration of technologies based on artificial intelligence in accounting, such as expert systems, automation of processes through robotics or blockchain, can add value to accounting activities by reducing errors and increasing the efficiency of accounting and financial processes.

Suggested Citation

  • Gabriela STAFIE & Veronica GROSU, 2022. "Digital Transformation Of Accounting As A Result Of The Implementation Of Artificial Intelligence In Accounting," Romanian Journal of Economics, Institute of National Economy, vol. 54(1(63)), pages 95-112, June.
    • Handle: RePEc:ine:journl:v:54:y:2022:i:63:p:95-112
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    More about this item

    Keywords

    digital accounting; process automation through robotics; artificial intelligence; blockchain;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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