Considerations Regarding the Reconfiguration of the Financial-Accounting Ecosystem in the Context of Modern Digital Technologies
Author:
Laura-Eugenia- Lavinia BARNA
JEL:
M40, M41, M42, Q55
DOI:
10.20869/AUDITF/2026/184/030
Keywords:
ERP systems; artificial intelligence; sustainability; process;
Abstract:
Recent digital transformations are redefining the way the financial-accounting ecosystem operates as a result of the integration of ERP (Enterprise Resource Planning) systems and artificial intelligence in accounting, auditing and sustainability reporting processes. As a result of increasing transparency requirements, the adoption of European standards on sustainability reporting and the rapid development of the digital economy, organizations have had to intervene in the process of conducting business, by rethinking operational models and governance mechanisms. The article aims to analyze how the use of ERP systems and artificial intelligence can contribute to the reconfiguration of the financial-accounting ecosystem, facilitating augmented accounting, intelligent auditing and integrated reporting oriented towards economic, environmental and social performance.
The objective of the paper is to identify the main opportunities and challenges generated by the integration of ERP systems and artificial intelligence in the financial and accounting activities undertaken by organizations, as well as to highlight the impact on the accounting profession and the decision-making process.
The research method used to quantify the key findings relevant to the topic of this article was qualitative, focusing on the responses received from various respondents during interviews conducted with them. The results indicated a high degree of satisfaction of users in the financial-accounting field regarding the generation and analysis of financial and non-financial information, as well as the automation of repetitive activities, the detection of various anomalies and risks, and the monitoring of ESG indicators. The results also highlighted the standardization of data collection processes, the integration of financial and non-financial information into a single platform, the development of digital skills of accounting professionals and auditors, and the promotion of an organizational culture favorable to innovation and change.
Thus, the study proposed in this article focuses on providing relevant information for both academia and practitioners or specialists in the financial-accounting and auditing fields regarding the building of intelligent, resilient and sustainable development-oriented organizations.
Abstract(226KB)
Article(695KB)