This paper delves into the impact of the automation-driven evolution of enterprise resource planning systems (ERPSs) on sustainability accounting and reporting and the associated challenges. By employing a holistic approach focusing on the current characteristics of both ERPSs and automation platforms and an inductive approach to perform a content analysis, this study highlights how the new generation of ERPSs can support the improvement of accounting in general and sustainability accounting and reporting quality in particular. The analysis was based on information provided by the developers of leading ERPSs and automation platforms with a significant worldwide market share. In this paper, we deepen the understanding of the role that ERPSs play in improving sustainability accounting and reporting, focusing on both the benefits and challenges derived from the impact generated by increasing the integration of robotic process automation and intelligent process automation solutions. The results obtained have academic and managerial implications, addressing a research gap concerning the understanding of the consequences of ERPSs evolution from the perspective of professionals and the competitive edge companies can take advantage of to improve sustainability reporting and accounting processes.

Numerous studies have shown that ERP systems can improve organizational performance and efficiency. Thus, the main concepts addressed in the paper are ERP systems, their performance and the manner in which they improve financial and non-financial reporting. The purpose of this paper is to observe the relationship between ERP systems and financial reporting. The role of these systems is to ensure transparency over the financial and non-financial reporting process of an organization. The research method is represented by an archival analysis (organization’s annual reports) to highlight the relationship between ERP systems and financial and non-financial reporting, given the impact of ERP systems on the information used to prepare financial and non-financial reports and how the organization changes after implementing these systems. The results highlight the significant role of ERP systems within an organization, in terms of performance and improvements in financial and non-financial reporting.

The objective of this research was to evaluate the development and digitalization of professional services in the field of accounting and finance, as well as to calculate and compare several indicators of the development of the profession in each European country. We also sought to identify the factors that drive the development of the accounting and finance profession at the international level. We collected rich information on 337 professional associations in 40 countries in Europe. Using this dataset, 20 accounting and finance services and 14 membership services and benefits provided by professional associations were identified. Digitalization of the profession is a prominent membership service, but also a characteristic of country competitiveness. The results of the intergroup analysis showed that high-income countries have a significantly larger number of professional associations and services compared to middle-income countries. Furthermore, the accounting and finance profession in high-income countries covers a larger number of accounting and membership services. The size of the population and the competitiveness of the national economy are the main predictors of the development and digitalization of the accounting and finance profession in a country. This research has implications for professional associations and national regulators in reducing disparities between European countries on the matter of accounting education and service quality. The scale of this research can provide institutional actors with a holistic perspective on the accounting and finance profession at the national and international level.

The European Parliament has declared 2023 as the European Year of Skills, which will give new impetus to lifelong learning. In this way, both citizens and economic entities will contribute to the green and digital transition, supporting innovation, creativity and competitiveness, in a world governed by the impulse of artificial intelligence. The objectives of the article consist in redefining the skills required on the labour market, in the context of the 4th Industrial Revolution and the consequences of the implementation of the AI system in economic and business education. In order to achieve these objectives, the authors used mixed research. Data were collected for 27 countries and 13 indicators, in the period of 2015–2021, from the database of the CEDEFOP and were processed with PASW (quantitative research). Qualitative research in the design science of the automation of repetitive processes within economic processes, specifically the economic process of managing special orders, used the experiment as a working tool. The research results indicate certain correlations between various indicators, which will impose a series of changes in the academic environment in terms of adapting disciplines to new requirements, in order to insert new knowledge related to the understanding and use of intelligent technologies.

In this paper, I examined how the adoption and implementation of Enterprise Resource Planning systems influences an organization’s performance. Performance is a key component that underlies the organization’s activity. Enterprise Resource Planning systems are used to manage the activities of an organization (accounting, procurement, compliance, production, project management and other distribution chain operations). The impact of implementing Enterprise Resource Planning systems may differ from organization to organization. The main purpose of the paper is to present the most important performance indicators that are influenced by the implementation of Enterprise Resource Planning systems, but also what is their impact on the entire activity of an organization. The research method used is a quantitative research based on the questionnaire where we identified how Enterprise Resource Planning systems influence the performance of the organization. The data collected were useful to answer the main research questions formulated in the paper. The results obtained based on the questionnaire showed that organizations that implemented Enterprise Resource Planning systems obtained more favorable values of performance indicators than organizations that did not implement them. These Enterprise Resource Planning systems also have a role in the sustainable development of the organization, but in principle Enterprise Resource Planning systems are useful to improve the performance of the organization.