Beyond Retrospective Reporting: Artificial Intelligence and the Potential Emergence of Predictive Accounting for Sustainable Competitive Advantage
By: Corneliu SOIMU, Anastasia MIHAILA and Galina BADICU
References
- Abbas, K. (2026). Management accounting and artificial intelligence: a comprehensive literature review and recommendations for future research. The British Accounting Review, 58 (2), 101551. https://doi.org/10.1016/j.bar.2025.101551
- Brabete, V., Barbu, C.M., Cîrciumaru, D., Goagără, D. and Berceanu, D. (2024). Redesign of Accounting Education to Meet the Challenges of Artificial Intelligence – A Literature Review. Amfiteatru Economic, 26 (65), 275-293. https://doi.org/10.24818/EA/2024/65/275.
- Brimson, J., & Antos, J. (2004). Predictive accounting. Journal of Corporate Accounting & Finance, 15 (3), 61-69. https://doi.org/10.1002/jcaf.20006
- Chong, J., & Duan, S. (2020). Understanding digital strategy for digital transformation: A review of literature. Proceedings of the Pacific Asia Conference on Information Systems (PACIS 2020). Association for Information Systems.
- European Commission. (2021). European approach to artificial intelligence. Retrieved from https://digital-strategy.ec.europa.eu/en/policies/european-approach-artificial-intelligence
- European Parliament and Council of the European Union. (2024). Regulation (EU) 2024/1689 laying down harmonised rules on artificial intelligence (Artificial Intelligence Act). Official Journal of the European Union. Retrieved from https://eur-lex.europa.eu/eli/reg/2024/1689/oj/eng
- Jarrahi, M. H. (2018). Artificial intelligence and the future of work: Human-AI symbiosis in organizational decision making. Business horizons, 61(4), 577-586. https://doi.org/10.1016/j.bushor.2018.03.007
- Kokina, Iu., Blanchette, S., Davenport, T. H., & Pachamanova, D. (2025). Challenges and opportunities for artificial intelligence in auditing: Evidence from the field. International Journal of Accounting Information Systems, Elsevier, 56, 100734. https://doi.org/10.1016/j.accinf.2025.100734
- Minkkinen, M., Laine, J., & Mäntymäki, M. (2022). Continuous auditing of artificial intelligence: a conceptualization and assessment of tools and frameworks. Digital Society, 1 (3), 21. https://doi.org/10.1007/s44206-022-00022-2
- Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D. & Moher, D. (2021). The PRISMA 2020 statement: an updated guideline for reporting systematic reviews. bmj, 372. https://doi.org/10.1136/bmj.n71
- Quattrone, P. (2016). Management accounting goes digital: Will the move make it wiser?, Management Accounting Research, 31, 118-122. https://doi.org/10.1016/j.mar.2016.01.003
- Raisch, S., & Krakowski, S. (2021). Artificial intelligence and management: The automation– augmentation paradox. Academy of Management Review. 46 (1), 192-210. https://doi.org/10.5465/amr.2018.0072
- Sanz Martin, L., Parra Dominguez, J., Corchado, J. M., Zafra-Gómez, E., Castillo-Ramos, V., & Zafra-Gómez, J. L. (2025). Recent evolution and growth of AI and advanced technologies in accounting and finance: systematic review and bibliometric analysis. Spanish Journal of Finance and Accounting, 1-42. https://doi.org/10.1080/02102412.2025.2582120
- Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of business research, 104, 333-339. https://doi.org/10.1016/j.jbusres.2019.07.039
- Stratopoulos, T. C., & Wang, V. X. (2025). Artificial intelligence and accounting research: a framework and agenda. International Journal of Accounting Information Systems, 56, 100760. https://doi.org/10.1016/j.accinf.2025.100760
- Teece, D. J. (2007). Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance. Strategic management journal, 28(13), 1319-1350. https://doi.org/10.1002/smj.640
- Verhoef, P. C., Broekhuizen, T., Bart, Y., Bhattacharya, A., Dong, J. Q., Fabian, N., & Haenlein, M. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of business research, 122, 889-901. https://doi.org/10.1016/j.jbusres.2019.09.022
- Wieland, A., Handfield, R. B., & Durach, C. F. (2016). Mapping the landscape of future research themes in supply chain management. Journal of business logistics, 37 (3), 205-212. https://doi.org/10.1111/jbl.12131
DOI: https://doi.org/10.2478/picbe-2026-0250 | Journal eISSN: 2558-9652
Language: English
Page range: 3332 - 3348
Published on: Jul 23, 2026
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Related subjects:
© 2026 Corneliu SOIMU, Anastasia MIHAILA, Galina BADICU, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.