Digitalisation as a Transformation Vector for the Accounting Profession in the New Global Economy — A Practical Approach

Digital transformation fundamentally changes the way accounting activities are carried out, influencing all stages of the financial information cycle, from the collection and recording of transactions, to their processing, analysis, auditing, and reporting. The rapid evolution of information technologies, such as integrated ERP systems, artificial intelligence, robotic process automation, and cloud computing solutions, determines a profound restructuring of traditional accounting processes. In this context, accounting is no longer perceived only as a system of historical record of transactions, but becomes a strategic management support tool, oriented towards providing relevant, real-time information necessary to substantiate economic decisions. This article aims to analyse the impact of digitalisation on the accounting profession, focusing on practical applications of new technologies, relevant case studies and concrete implications for accountants, audit firms, and business organizations. By examining how digital tools are integrated into the current activity, it is highlighted that digitalisation not only increases operational efficiency by reducing processing time and human errors, but also contributes to increasing the quality of financial information, transparency, and the degree of compliance with regulations in force. Moreover, digitalisation substantially redefines the role of the accounting professional. If in the past he was predominantly an executor of repetitive operations, today the accountant is called upon to interpret large volumes of data, identify trends, risks, and opportunities and provide strategic advice to management. In this regard, digital skills, analytical capacity, and critical thinking are becoming essential elements of the modern professional profile. Thus, digital transformation represents not only a technological change but also a conceptual one, which places the accounting professional in a central position in the process of creating value and supporting organizational performance.