{"id":10998,"date":"2026-01-30T14:32:06","date_gmt":"2026-01-30T12:32:06","guid":{"rendered":"https:\/\/anale.steconomiceuoradea.ro\/en\/?p=10998"},"modified":"2026-01-30T14:32:06","modified_gmt":"2026-01-30T12:32:06","slug":"10998","status":"publish","type":"post","link":"https:\/\/anale.steconomiceuoradea.ro\/en\/2026\/01\/30\/10998\/","title":{"rendered":""},"content":{"rendered":"

DIGITAL AUTOMATION AND PROFESSIONAL ROLE TRANSFORMATION IN CONTEMPORARY ACCOUNTING PRACTICE<\/h3>\n

\u0218tefan CARABUL\u0102<\/p>\n

Doctoral School of Economics and Business Administration, \u201cAlexandru Ioan Cuza\u201d University of Ia\u0219i, Romania.<\/p>\n

stefan.carabula@student.uaic.ro<\/strong><\/a><\/p>\n

 <\/strong>Abstract: <\/strong>Automation and artificial intelligence are increasingly reshaping the accounting profession by redefining task structures, competence requirements and organizational arrangements. Although international research on accounting digitalization has expanded significantly, existing studies remain fragmented, often examining technological applications, professional skills or organizational factors in isolation. The purpose of this study is to address this gap by providing an integrated conceptual analysis of how automation and artificial intelligence jointly transform accounting tasks, professional competencies and role configurations within organizations. The study adopts a qualitative, conceptual research design based on the systematic analysis of peer-reviewed international literature indexed in Web of Science and Scopus, published between 2018 and 2025. Using a structured thematic synthesis, the analysis integrates insights from accounting information systems, auditing, management control and digital transformation research to identify recurring patterns and explanatory mechanisms. The findings indicate that automation extends beyond routine transaction processing and increasingly influences judgement-intensive activities, including anomaly detection, internal control evaluation, reporting quality and strategic analysis. The analysis further reveals that the impact of automation is mediated by digital competencies and organizational readiness, resulting in widening disparities between digitally mature organizations and those constrained by legacy systems, skill shortages and resistance to change. In parallel, the review highlights enabling conditions such as agile mindsets, continuous learning cultures and robust data governance frameworks. The contribution of this study lies in the development of an integrated socio-technical framework that consolidates fragmented international evidence and explains how automation reshapes accounting work through the interaction between technological infrastructure, professional competencies and organizational context. The findings offer implications for organizations navigating digital transformation and underscore the need for structured upskilling strategies, transparent algorithmic governance and alignment with emerging regulatory requirements.<\/em><\/p>\n

 <\/em>Keywords: <\/strong>Automation; Accounting profession; Digital transformation; Artificial intelligence; Digital competencies; Cloud ERP systems<\/em><\/p>\n

JEL Classification: <\/strong>M41; O33; M15; L86<\/em><\/p>\n

Download article<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

DIGITAL AUTOMATION AND PROFESSIONAL ROLE TRANSFORMATION IN CONTEMPORARY ACCOUNTING PRACTICE \u0218tefan CARABUL\u0102 Doctoral School of Economics and Business Administration, \u201cAlexandru Ioan Cuza\u201d University of Ia\u0219i, Romania. stefan.carabula@student.uaic.ro  Abstract: Automation and artificial intelligence are increasingly reshaping the accounting profession by redefining task structures, competence requirements and organizational arrangements. Although international research on accounting digitalization has expanded […]<\/p>\n","protected":false},"author":123465,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[17],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/s3c4cf-10998","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts\/10998"}],"collection":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/users\/123465"}],"replies":[{"embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/comments?post=10998"}],"version-history":[{"count":1,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts\/10998\/revisions"}],"predecessor-version":[{"id":11001,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/posts\/10998\/revisions\/11001"}],"wp:attachment":[{"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/media?parent=10998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/categories?post=10998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/anale.steconomiceuoradea.ro\/en\/wp-json\/wp\/v2\/tags?post=10998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}