The current pandemic crisis has led to a paradigm shift in the economy. Expressions such as digital transformation and digitalization of business are common in the communication channels of economic entities, which want to benefit from the advantages of information technology (artificial intelligence, software robots, and blockchain) to streamline their business. The aim of this research is to highlight the impact of the digitalization of accounting on the business environment, the work style, and the role of professional accountants: the paradigm shift. The study is based on theoretical research as well as empirical research based on a questionnaire applied in economic entities, and respondents are both decision makers and professional accountants. The results obtained by the statistical analysis of the questionnaire (Chi-square, Crosstabulation, Friedman test) suggest that digitization is more than a conventional change, being equally about technology and people. The orientation towards digitalization implies, in addition to a well-organized implementation plan, a change in the mentalities of the human factor corroborated with the evolution of the organizational culture of economic entities. At the same time, we are witnessing a change in the accounting paradigm, and the role of professional accountants is evolving from “transaction logger” to analyst and consultant for entrepreneurs. Research confirms that the digitalization of accounting is proving to be not only a modern solution, imposed by technological progress, but also timely, necessary, and even mandatory given the difficulty of anticipating the economic and social context due to the pandemic crisis. This study stands out both because of the innovative character of the approached subject, the digitalization of accounting, which represents a concept in full expansion, and because of its practical utility. This is proven by the analyses performed and the conclusions drawn in the context of an economic environment that is constantly looking for solutions. All operations can be moved to a controlled and accessible digital environment that can be accessed from any location.

In the European Union’s Corporate Sustainability Reporting Directive (CSRD) context, organizations must increasingly integrate non-financial indicators into their reporting structures. The role of accounting information in establishing a comprehensive model for measuring corporate social responsibility (CSR) is critical due to its inherent characteristics. This study proposes a structured model for measuring CSR performance using accounting information systems (AIS) as an analytical and operational support tool. The research investigates the extent to which financial analysts and auditors use AIS to evaluate specific CSR indicators related to employee satisfaction, environmental impact, and customer relations and how these contribute to a global CSR index. The study is based on a quantitative survey conducted among accounting professionals in Romania using a structured questionnaire, analyzed through correlation-based models. The findings reveal a statistically significant association between AIS usage and the capacity to quantify CSR performance, with clear distinctions based on professional roles and areas of expertise. This article contributes to the literature by demonstrating how AIS can operationalize sustainability reporting frameworks and support the transition toward evidence-based CSR assessments. The proposed model offers a practical tool for organizations to improve transparency, stakeholder engagement, and strategic alignment with sustainability objectives.

The change of the current economic environment due to the globalization of the economy and the unhindered circulation of products and services, the removal of national customs barriers, the evolution of information technology and the diversification of marketing techniques have led to a change in the financial and accounting services market. In the context in which the promotion of accounting services is a very complex activity, which involves a large number of decisions that have to be taken in accordance with the ethical and deontological norms imposed by the code of ethics in order not to affect the reputation of the accounting profession, study on how professional accountants promote their services and the extent to which the rules of professional ethics and deontology imposed by the National Code of Ethics for Professional Accountants in Romania are respected. In this respect, we conducted a survey based on a questionnaire, applied to the professional accountants CECCAR members Dâmboviţa branch. The questions were formulated in such a way that the reality regarding the promotion of accounting services in relation to the rules of ethics and deontology of the profession is meaningful through the significance of the answers received.

It is known that two accounting models/systems have emerged worldwide, each based on one of the two accounting currents: the continental accounting model resulting from the conceptual or deductive current and the Anglo-Saxon accounting model resulting from the pragmatic or inductive current. Each country has its own accounting system that reflects the legal, social and cultural influences specific to that country. Still, the different national accounting systems with their particularities can be grouped more or less faithfully and integrated into one of two models. Romania and Hungary adopted the continental accounting system, whose characteristic is the connection of accounting to taxation. Through a comparative study between Romania and Hungary in terms of business taxation, we aim to highlight the challenging journey of accounting professionals from the accounting rules common to all activities and constant over time to the different tax processing and adjustments from one period to another and even from one field of activity to another.