IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v6y2025i10p2-9.html
   My bibliography  Save this article

The Accounting Profession in the Context of Digitalization and Artificial Intelligence. Case Study on Smart Accounting Platforms in Romania

Author

Listed:
  • Delia DAVID

    ("Vasile Goldiș" Western University of Arad)

  • Daniela PORDEA

    (Arad, Romania)

Abstract

This paper presents a comparative analysis of 12 smart accounting platforms currently used in Romania, within the broader framework of accounting digitalisation and the integration of artificial intelligence. The study is grounded in an analysis of functionalities as reported by platform providers, including invoicing, inventory management, payroll processing, integration with the Romanian National Agency for Fiscal Administration, AI features, and cloud accessibility. Our findings highlight both the advantages and limitations of each solution. Platforms such as SmartBill, FGO, Oblio, and Facturis are distinguished by their user-friendliness, cloud-based accessibility, and automatic e-invoicing integration. In contrast, traditional systems like SAGA, Ciel, and WinMentor provide robust core functionality, albeit with reduced flexibility and scalability. Open-source ERP systems such as Odoo and ERPNext offer extended customisation capabilities and basic AI integration, making them suitable for enterprises with in-house technical expertise. The study underlines a clear trend toward automation, mobility, and cloud adoption, while noting that AI in accounting remains at an early stage, albeit with considerable potential for transformation in the near future.

Suggested Citation

  • Delia DAVID & Daniela PORDEA, 2025. "The Accounting Profession in the Context of Digitalization and Artificial Intelligence. Case Study on Smart Accounting Platforms in Romania," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(10), pages 2-9, October.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:10:p:2-9
    DOI: 10.37945/cbr.2025.10.01
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/the-accounting-profession-in-the-context-of-digitalization-and-artificial-intelligence-case-study-on-smart-accounting-platforms-in-romania-a508d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/the-accounting-profession-in-the-context-of-digitalization-and-artificial-intelligence-case-study-on-smart-accounting-platforms-in-romania-a508a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2025.10.01?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:6:y:2025:i:10:p:2-9. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.