The Role of ERP Systems and of Artificial Intelligence in Auditing Organizational Sustainability and Progress Cover Image

Rolul sistemelor ERP si al inteligentei artificiale in auditul sustenabilitatii si progresului organizatiei
The Role of ERP Systems and of Artificial Intelligence in Auditing Organizational Sustainability and Progress

Author(s): Laura-Eugenia-Lavinia Barna, Bogdan-Stefan Ionescu
Subject(s): Economy, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Camera Auditorilor Financiari din România
Keywords: ERP systems; sustainability audit; artificial intelligence; corporate reporting;

Summary/Abstract: The intersection of digital technologies and sustainability has become very important for researchers and practitioners as a result of the expansion of the phenomenon of artificial intelligence (AI) and digitalization. Integrated ERP systems and technologies based on artificial intelligence (AI) offer both operational efficiency and specific activities that support the achievement of sustainability objectives by organizations, ensuring transparency in data reporting and effectiveness in the implementation of audit processes.The authors aimed to analyze the impact of ERP systems and artificial intelligence (AI) in sustainability auditing and how they contribute to organizational progress using a quantitative analysis method based on a bibliometric analysis focused on keywords such as: "ERP systems", "sustainability audit", "artificial intelligence" and "corporate reporting".The results obtained by the authors emphasize the importance of digital ecosystems by using ERP system platforms that have embedded AI functionalities to considerably improve audit quality, regulatory compliance, and stimulate sustainable and responsible behavior of organizations, finding that technology can have a significant impact on the field of sustainability.

  • Issue Year: 24/2026
  • Issue No: 2(182)
  • Page Range: 390-396
  • Page Count: 7
  • Language: English
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