Professional Skills of Future Accountants Working in a Digitized Environment Dominated by ERP Systems or Artificial Intelligence

The massive evolution of the digitization concept in recent years has also gained momentum among accounting professionals, as a result of the massive use of IT systems called ERP (Enterprise Resource Planning) systems. Thus, their entire activity is focused on the processing of financial-accounting data with the help of ERP (Enterprise Resource Planning) systems. The modular structure of ERP (Enterprise Resource Planning) systems can be integrated for other departments within an organization, but in this article the financial-accounting module of the ERP (Enterprise Resource Planning) system will be discussed, in order to identify the main skills of future accountants. Artificial Intelligence, and learning algorithms in particular, offer exciting opportunities to help professionals such as accountants improve their skills, the way they deliver services and the way they create value. The research method used for this article is quantitative, based on the bibliometric analysis of the digitization of the accounting profession, focusing primarily on what skills future accountants should develop. The sample of articles used for the analysis was selected from the Web of Science platform, then to be analyzed using the VOS viewer application. The results obtained indicate a significant increase in the analysis capacity of the future accountants, greatly reducing the part of manual data processing that they did manually in the past. The conclusion of the article demonstrates how much the activities of professional accountants have evolved as a result of the digitization of their activities, using ERP (Enterprise Resource Planning) systems or Artificial Intelligence.