The Role of ERP Systems and of Artificial Intelligence in Auditing Organizational Sustainability and Progress
Year: 2026
Type: article
Abstract: The intersection of digital technologies and sustainability has become very important for researchers and practitioners as a result of the expansion of the phenomenon of artificial intelligence (AI) and digitalization. Integrated ERP systems and technologies based on artificial intelligence (AI) offer both operational efficiency and specific activities that support the achievement of sustainability objectives by organizations, ensuring transparency in data reporting and effectiveness in the implementation of audit processes. The authors aimed to analyze the impact of ERP systems and artificial intelligence (AI) in sustainability auditing and how they contribute to organizational progress using a quantitative analysis method based on a bibliometric analysis focused on keywords such as: "ERP systems", "sustainability audit", "artificial intelligence" and "corporate reporting". The results obtained by the authors emphasize the importance of digital ecosystems by using ERP system platforms that have embedded AI functionalities to considerably improve audit quality, regulatory compliance, and stimulate sustainable and responsible behavior of organizations, finding that technology can have a significant impact on the field of sustainability.
Source: Audit Financiar
Institution: Bucharest University of Economic Studies
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7155392893
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