Digitalizarea contabilității și impactul acesteia

Abstract

In the contemporary world, marked by technological advancements and accelerating changes in the digital domain, no profession escapes the unstoppable wave of transformations.Artificial intelligence becomes a significant driving force in this context, with its ability to mimic human functions such as reasoning, learning, planning, and creativity. The main aim is to specify the accountant's professional attitude in the world of technology where their role will change significantly. The relevance of the topic is reflected in the global context, where organizations are increasingly pressured to adopt digital technologies to remain competitive and adapt to rapid changes in the business environment. CZU: 657:004.8; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2024.44