ERP SYSTEMS AND ARTIFICIAL INTELLIGENCE – TOOLS THAT PROVIDE CHALLENGES AND OPPORTUNITIES FOR THE ACCOUNTING AND AUDITING PROFESSION

Laura-Eugenia-Lavinia Barna (), Bogdan-Stefan Ionescu () and Corina-Catalina Hurducaci (gorea) ()
Additional contact information
Laura-Eugenia-Lavinia Barna: Bucharest University of Economic Studies
Bogdan-Stefan Ionescu: Bucharest University of Economic Studies
Corina-Catalina Hurducaci (gorea): Bucharest University of Economic Studies

Review of Economic and Business Studies, 2025, issue si, 37-48

Abstract: In a world in continuous evolution, the integration of ERP systems and artificial intelligence in organizations presents numerous challenges and opportunities for the accounting and auditing profession. The present article aims to observe the impact of these technologies on traditional practices in the field of accounting and auditing, highlighting how to restructure the flow of information and improve all processes within the organization. The authors of the article used a quantitative research method based on a bibliometric analysis. As a result of the studies carried out by the authors, they indicated that ERP systems offer the possibility to centralize data and automate tasks, allowing accountants and auditors to focus on higher value activities such as strategic analysis and advisory services. AI technologies can help analyse large amounts of data at remarkable speeds, being able to identify anomalies or patterns that may go unnoticed by human auditors, improving the accuracy of financial reporting and fraud detection and risk assessment processes. Automating repetitive tasks through AI gives both accountants and auditors the opportunity to focus on strategic initiatives. Even if these technologies can bring many benefits in the decision-making process of an organization, there must also be a change in the mentality and skills possessed by professional accountants and auditors so that organizations can perform.

Keywords: ERP systems; Artificial Intelligence; accounting profession; audit; challenges; opportunities (search for similar items in EconPapers)
JEL-codes: L86 M40 M41 M42 O33 (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://rebs.feaa.uaic.ro/articles/pdfs/374.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aic:revebs:y:2025:j:si:barnal

DOI: 10.47743/rebs-2025-si-0003

Access Statistics for this article

More articles in Review of Economic and Business Studies from Alexandru Ioan Cuza University, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Sireteanu Napoleon-Alexandru ().