ONE-FACTOR ANALYSIS OF THE EFFECT OF FINANCIAL LITERACY ON THE ABILITY TO MANAGE BUSINESS RISKS

This study analyses the role of financial education in Romania in the context of the development and increasingly
widespread use of artificial intelligence (AI)-based technologies in the financial and accounting sectors. Accelerated
digital transformations have led to the emergence of tools for financial analysis, risk management and economic
decision-making, which necessitates the adaptation of professional skills and the strengthening of financial literacy
among entrepreneurs and accounting professionals. The research aims to highlight how the integration of artificial
intelligence technologies influences the financial learning process, the ability to interpret economic information, and the
effectiveness of managerial decisions in the Romanian business environment. The methodology employed is based on a
quantitative approach, utilising methods of literature review. The data collected were analysed using descriptive and
inferential statistical methods to assess the relationship between the level of financial literacy and the extent of use of
digital tools based on artificial intelligence. The results of the study indicate that the use of artificial intelligence
technologies contributes to increasing the efficiency of financial processes, improving the quality of economic decisions,
and developing digital and financial skills. The study highlights the need to integrate financial and digital education into
vocational training programmes, with a view to increasing the competitiveness and adaptability of Romania’s economic
environment to the demands of the European and international digital economy.