Abstract:
The rapid development of advanced technologies, especially Artificial Intelligence (AI) and Blockchain, is transforming the accounting landscape by redefining data management, transparency, and decision-making processes. This paper aims to explore the theoretical foundations and implications of integrating AI and Blockchain into modern accounting systems. The main goal of the paper is to identify how these technologies can enhance the accuracy, efficiency, and reliability of financial reporting, while addressing challenges related to data integrity, automation, and professional ethics. This research contributes to the ongoing academic discourse by providing theoretical insights into the convergence of deep technology and accounting, paving the way for future empirical studies to support sustainable digital transformation in the accounting profession. CZU: 004.8:657.01; JEL: M41, M10
Description:
CHELBA, Ancuța Anisia și Irina-Ștefana CIBOTARIU. Integrarea inteligenței artificiale și a Blockchain în contabilitate: Perspective teoretice = Integrating Artificial Intelligence and Blockchain in Accounting: Theoretical Insights. Online. In: Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ediţia a 4-a, Chişinău, 14 noiembrie 2025: Culegere de teze științifice. Chişinău: SEP ASEM, 2025, pp. 47-50. ISBN 978-9975-168-57-1 (PDF). Disponibil: https://doi.org/10.53486/isc2025.12
