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
Description:
CERNOVSCHI, Cristina-Raluca; Marius-Sorin CIUBOTARIU și Svetlana MIHAILA. Considerații privind influența inovațiilor tehnologice în conturarea noii paradigme contabile moderne = Considerations regarding the influence of technological innovations in shaping the new modern accounting paradigm. Online. In: International Scientific Conference on Accounting, ISCA 2025, 14 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2025, Ediţia a 14-a: Culegere de articole ştiinţifice, April 4-5 2025. Chişinău: [S. n.], 2025 (SEP ASEM), pp. 180-189. ISBN 978-9975-168-34-2 (PDF). Disponibil: https://doi.org/10.53486/isca2025.23
