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This research highlights the perceptions of accountants and auditors in Romania, offering insights into how the use of Artificial Intelligence is impacting traditional financial reporting. This research addresses an important gap, respectively the lack of Artificial Intelligence in financial reporting in the Romanian context, as prior studies often focus on broader or economically advanced regions, such as more developed countries. The purpose of the study is to contribute to this emerging discussion, presented as a wide limitation of AI adoption in such a regulated sector. Insights were gathered through semi-structured interviews with pre-defined affirmations and open questions regarding the regulatory environment and how AI has been used to enhance financial reporting quality and accuracy but also how the regulatory environment limits the scope of AI. Additionally, a subset of international-level participants was interviewed for comparative purposes, enabling cross-border insights. Findings were further contextualized through the review of relevant literature to validate the comparative results by aligning them with perspectives with global trends. The key findings suggested companies often incorporate AI into their global strategies but fail to provide adequate training or support. Respondents also transparently communicated the lack of knowledge surrounding the subject given its benefits in the domain and lack of practical implications. Additionally, there is a clear need for a regulatory framework when applying AI in professions such as accounting.

The increasing severity of economic, environmental, and social issues determines the transformational and positive role of accounting researchers in the context of climate change. This study aims to bibliometric analysis of the interest of Romanian accounting scholars to publish articles in journals from the Business, Management, and Accounting areas, respectively the Accounting Q1 and Q2 categories that contribute to accounting research, as well as analyzing their interest in publishing articles that are assessed by the WOS database as contributing to SDGs research. The research is based on 161 articles collected from the WOS database, of which 79 articles are assessed by the WOS database as contributing to the research of one or more SDGs. The results support the involvement of Romanian accounting scholars from HEIs in accounting research, as well as their contribution through the articles published as part of the relevant and important SDGs for the accounting profession. The contribution to SDGs research was noted as follows: 4 – quality education; 5 – gender equality; 8 – decent work and economic growth; 9 – industry, innovation, and infrastructure; 12 – responsible consumption and production; 13 – climate action. They target all components of sustainability, namely economic (SDG 8 and 9), environmental (SDG 12 and 13), and social (SDG 4 and 5), but with a significantly greater emphasis on the economic component. This study fills the gap in investigating the interest of Romanian accounting scholars from HEIs in accounting research for the SDGs. Accounting scholars should consider increasing attention to the publication of articles that will contribute to SDGs research, while HEIs should adopt initiatives to implement the SDGs in accounting research.