THE DIGITAL TRANSFORMATION OF ACCOUNTING IN ROMANIA IN THE CONTEXT OF EUROPEAN REGULATORY CONVERGENCE

t The paper addresses the process of digitalization of accounting in Romania, analyzing its alignment with the new European regulations and directives on financial reporting and the digital transformation of the economy. In the context of accelerating digitalization at the European Union level, accounting systems are in an essential transition stage, determined by the need for efficiency, transparency and compliance with international reporting standards. The main purpose of the research is to highlight how Romania adopts and integrates digital tools and technologies in the field of accounting, as well as the extent to which these transformations comply with the requirements imposed by the European Union. Romania is in an advanced intermediate stage of adaptation to European standards, with continuous investments in digital infrastructure, professional training and strengthening of the legislative framework necessary to achieve fully digitalized and interoperable accounting at European level. From a methodological point of view, the research has a predominantly descriptive and analytical character, based on the comparative analysis of European and national regulations, correlated with recent specialized literature in the field of accounting digitalization. The study capitalizes on legislative sources, European strategic documents, institutional reports and relevant academic contributions, aiming to identify trends, challenges and directions of convergence of Romania with the European Union requirements regarding digital reporting.