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

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.