Considerații privind influența inovațiilor tehnologice în conturarea noii paradigme contabile modern

Abstract

Artificial intelligence is transforming industries by enabling IT systems to perform tasks previously considered human intelligence. This revolutionary technology is having a visible impact across multiple sectors, not least accounting and auditing, which is clearly witnessing a major shift as a result integrating artificial intelligence. For years, accounting professionals and auditors have relied on manual processes in analyzing data, and now they can streamline workflows, increase accuracy, and save valuable time on strategic tasks, ultimately providing added value to their organizations. Accordingly, our study aims to identify the changes that have occurred in accounting and auditing as well as to analyze the effects on practitioners with the implementation of artificial intelligence by examining historical developments and research trends. CZU: 657:004.8; JEL: M41, M42