Inteligența artificială în contabilitate: eficiență, analiză și luarea deciziilor în era digitală
Artificial Intelligence in Accounting: Efficiency, Analysis, and Decision-Making in the Digital Era

Summary/Abstract: Accounting is undergoing a profound transformation in which technology, particularly artificial intelligence (AI), has become a central component of how financial professionals perform their work. This paper examines how AI-driven solutions, including robotic process automation (RPA), machine learning (ML), natural language processing (NLP), and optical character recognition (OCR), are already being integrated into day-to-day accounting activities. Through a narrative review of selected recent literature, complemented by practical examples, the paper discusses the potential benefits of these technologies, including the automation of repetitive tasks, improved reporting accuracy, and enhanced support for financial decision-making. At the same time, the paper acknowledges the technological and ethical risks associated with AI adoption, emphasizing the need for an appropriate regulatory framework and accounting education that can adequately prepare professionals for emerging industry requirements. The analysis suggests that AI is more likely to reshape accountants’ work than to eliminate it, strengthening the need for digital competencies and awareness of the ethical implications of the evolving technological landscape.

• Details
• Contents