ERP SYSTEMS AND AI IN THE ACCOUNTING PROFESSION: A BIBLIOMETRIC ANALYSIS

Enterprise Resource Planning (ERP) systems and Artificial Intelligence (AI) are revolutionizing the accounting profession, increasing efficiency, accuracy, and decision-making capabilities. This article explores the transformative impact of ERP systems and AI solutions, which serve to integrate diverse business processes, including finance, supply chain, and human resources. Centralizing data and automating routine tasks with ERP systems allows accountants to focus on strategic activities. These technologies facilitate advanced data analytics, predictive modelling, and real-time reporting, allowing accountants to gain insights from large amounts of data. The ability to analyse data in real time enables more informed decision-making, allowing businesses to capitalize on emerging opportunities. The article aims to highlight the importance of technology in modern financial practices, but also serves as a benchmark for accounting professionals to adapt and thrive in this digital age. By harnessing the power of these technologies, accountants can position themselves as strategic partners in their organizations, driving innovation and contributing to the overall success of the business. The results obtained reflect a clear trend of increasing academic interest in this topic over the past two decades, marking a paradigm shift in the way accounting functions are understood and practiced in a digitalized and increasingly automated environment.