From Bookkeeping to Data Analytics: How Digitalization Transforms the Role of Accountants in Romanian SME´s

The digitalization of accounting processes is rapidly transforming the organization of financial activities in small and medium-sized enterprises (SMEs), placing accounting professionals at the center of this process of change. This study investigates the perceptions of accountants and SME managers in Romania regarding the benefits, challenges, and impact of accounting digitalization, using a qualitative approach based on semi-structured interviews with ten respondents. The thematic analysis identified a consistent set of benefits, including operational efficiency, reduced processing time, faster access to information, and increased flexibility in accounting activities. At the same time, the findings revealed persistent obstacles related to implementation costs, lack of training, instability of digital platforms, and insufficient IT resources. Digitalization leads to significant changes in the accountant’s role, driving a transition from repetitive operational tasks toward analytical, interpretative, and consultative activities. Participants anticipate an intensification of the digitalization process, including the adoption of artificial intelligence, cloud-based solutions, and predictive analytics, although this evolution is conditional upon investments in professional training and technical infrastructure. The study provides a contextualized understanding of accounting digitalization in SMEs and contributes to the existing literature by highlighting the importance of a systemic approach to digital transformation and institutional support for the effective adoption of emerging accounting technologies.