THE ACCOUNTING AND AUDIT PROFESSION IN THE AGE OF EMERGING TECHNOLOGIES. DESCRIPTIVE ANALYSIS

Camelia Catalina Mihalciuc ()
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Camelia Catalina Mihalciuc: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2024, vol. 12, issue 1, 116-126

Abstract: The accounting and auditing profession is at a crucial moment of transformation, driven by the rapid advance of emerging technologies. In the era of digitization, tools such as Robotic Process Automation (RPA), Blockchain, Internet of Things (IoT), Artificial Intelligence (AI) and Data Analytics have begun to redefine the way financial-accounting data is identified, collected, processed and reported, these technologies are continuously optimizing and improving traditional processes in any business domain, as well as the efficiency of transparent financial reporting communication. The objectives of this paper is to highlight on the one hand the role of emerging technologies in accounting and auditing, and on the other hand to illustrate the need for applicability of these technologies in business domain, by conducting a survey analysis of the perception of accounting professionals on the adoption and integration of emerging technologies in accounting and auditing. From the analysis of the papers presented, it is thus possible to provide a concrete insight into how technological innovations can be effectively implemented in accounting and auditing practice, as well as a deep understanding of how emerging technologies are shaping the future of the accounting and auditing profession, highlighting both the opportunities and challenges associated with this transformation.

Date: 2024
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