Perspectiva de dezvoltare a industriei auto în condițiile revoluției 5.0 și schimbării de politică contabilă

Abstract

In the context of rapid technological advancements and the transition towards Industry 5.0, the industrial sector is undergoing profound transformations characterized by the integration of advanced technologies and humancentered approaches. The automotive industry, as one of the most dynamic and technology-driven sectors, is significantly influenced by these changes, requiring continuous adaptation to new production models, increased flexibility and sustainability demands. At the same time, digitalization and the implementation of intelligent systems generate substantial implications for accounting practices, particularly in terms of data processing, reporting and decision-making support. The present study aims to analyze the development prospects of the automotive industry under the conditions of Industry 5.0, while highlighting the impact of technological transformation on accounting policies. The findings emphasize the growing importance of human–machine collaboration, the role of emerging technologies in enhancing operational efficiency, and the necessity of adapting accounting systems to the evolving economic environment. CZU: [657:004]:629.3.01; JEL: O33, M41, L62