Accounting Digitalization in the Global Economy Context: Opportunities and Risks

Abstract

In the current context of the global economy, accounting digitalization has become an important process that changes the way financial information is collected, processed, and reported. This study examines the main opportunities and risks associated with the integration of digital technologies such as artificial intelligence (AI), Big Data, and advanced information systems, including ERP and RPA, in accounting activities. The paper starts from the idea that, although these technologies improve efficiency, speed, and transparency, they also raise ethical, professional, and cybersecurity concerns. The research is based on a qualitative approach and relies on a comparative analysis of recent literature published between 2023 and 2026. The findings show that digitalization can improve the relevance and quality of accounting information and can support better decision-making, but it also highlights several challenges, especially in relation to data protection, ethical regulation, and the limited capacity of SMEs to adapt to rapid technological change. The study underlines the need for a balanced and integrated approach that combines technological modernization with stronger digital skills and better risk management. CZU: [657:004]:339.9; JEL: M41, O33