From Luca Pacioli to Artificial Intelligence

Negru, Daniela

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dc.contributor.author	Negru, Daniela
dc.date.accessioned	2026-10-30T12:21:37Z
dc.date.available	2026-10-30T12:21:37Z
dc.date.issued	2026
dc.identifier.isbn	978-9975-182-44-7 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/5334
dc.description	NEGRU, Daniela. From Luca Pacioli to Artificial Intelligence = De la Luca Pacioli la inteligența artificială. Online. Coord. șt.: Maia BAJAN. In: Simpozionul Ştiinţific cu participare internaţională al Tinerilor Cercetători. Ediţia a 24-a, 24-25 aprilie 2026, Chişinău. Lucrări ştiinţifice. Chişinău: SEP ASEM, 2026, vol. 2, pp. 73-76. ISBN 978-9975-182-44-7 (PDF). Disponibil: https://doi.org/10.53486/sstc2026.v2.14	en_US
dc.description.abstract	This article explores the transformative journey of the accounting profession, starting from the foundational principles of double-entry bookkeeping introduced by Luca Pacioli in 1494, to the current paradigm shift driven by Artificial Intelligence (AI). The research analyzes how digitalization is redefinitioning the accountant's role from a traditional "number cruncher" to a strategic business advisor. By examining the integration of AI, machine learning, and cloud accounting, the study highlights the necessity of continuous professional adaptation and the ethical implications of delegating decision-making processes to algorithms. CZU: 657.1:004.8; JEL: M40, M41	en_US
dc.language.iso	other	en_US
dc.publisher	SEP ASEM	en_US
dc.subject	accounting evolution	en_US
dc.subject	Luca Pacioli	en_US
dc.subject	artificial intelligence	en_US
dc.subject	digitalization	en_US
dc.subject	cloud accounting	en_US
dc.subject	ethical implications	en_US
dc.title	From Luca Pacioli to Artificial Intelligence	en_US
dc.title.alternative	De la Luca Pacioli la inteligența artificială	en_US
dc.type	Article	en_US