Digitalization of Accounting: Risks and Benefits

The purpose of this article is to show what are the effects of digitalization on accounting, seen through the prism of favorable and implicitly unfavorable aspects. The case study presents information implemented on the digitalization side by the entity Antibiotice S.A., an entity listed on the Bucharest Stock Exchange. Digital transformation represents one of the most important structural changes in the contemporary accounting field. Theoretical analysis, together with the research conducted, shows that digitalization is not just a consequence of evolution, but a complex process that fundamentally redefines the way in which accounting information is collected, processed and analyzed. The analyzed digital tools - ERP, cloud solutions, artificial intelligence, e-Invoice, SAF-T and other mandatory electronic systems - have demonstrated the ability to reduce errors, accelerate processes and strengthen the transparency of reporting. The scientific approach is based on information from the national specialized literature, as well as from the practical documentation carried out through the presented case study. In developing the paper, I opted to combine quantitative research with qualitative research in order to obtain the expected results. Following the research undertaken, the research instruments belong to the two categories of methods, namely: review of specialized literature, comparison, descriptive analysis, case study method, data interpretation.