No abstract

The integration of SAF-T (Standard Audit File for Tax) into an ERP system helps companies improve their tax operations by simplifying tax reporting, increasing operational efficiency, legal compliance and data quality. In addition, SAF-T integration can help companies optimize their processes and correct their workflow, leading to greater efficiency and better data visibility. It is important for all companies to ensure that the accounting system they use is compatible with the SAF-T format and that the implementation is done correctly. Therefore, the long-term benefits may outweigh the costs and risks involved, as evidenced by the data collected using the questionnaire. The purpose of this research is to provide a good understanding of the implications associated with the integration of SAF-T into an ERP system, so that companies can make informed decisions about the implementation of this solution. The questionnaire conducted on a number of significant respondents led to the achievement of the set objective. Concurrently, the advantages and disadvantages observed for all involved parties were pursued: companies, suppliers, and tax administrations, thus outlining a clear picture of the requirements to which taxpayers must respond from the beginning of year 2022.

This research presents a bibliometric analysis conducted on the Scopus database, using the keywords "ERP" and "Benefits." The objective of this study is to identify the trends and patterns in the literature related to the implementation of ERP systems and their associated benefits. The analysis was performed using Vosviewer, a powerful bibliometric analysis tool that allows for the visualization of bibliographic data. The retrieved articles were analyzed using various bibliometric techniques, including co-citation analysis and keyword co-occurrence analysis. The results of this study provide insights into the current state of research on ERP systems and the benefits they offer. The findings indicate that the implementation of ERP systems can result in a range of benefits, including increased efficiency, cost savings, and improved decision-making. This study also highlights the need for further research in several areas, including the impact of ERP systems on organizational culture, the role of ERP systems in digital transformation, and the challenges associated with the implementation of ERP systems. Overall, this bibliometric analysis provides a valuable contribution to the existing literature on ERP systems and their associated benefits.

The purpose of this research is to emphasize that ERP systems are relevant tools in the budgetary process and lead to improved performance of organizations. To achieve it, a bibliometric analysis of the articles published in the period 2018-2022 in the Scopus database was made based on the terms: budget, performance, management, ERP. Achieving performance in the activity of a company involves setting goals. Budgets, by translating these objectives into figures related to resource consumption and achieving results, become tools for measuring performance. The creation of an efficient budgetary system in close connection with the forecasts of the organizations for the medium and long term represents the key to a profitable economic activity through which the right path towards the achievement of the proposed objectives can be followed and the possible deviations can be detected in time. A special role in all stages of the budgetary process is played by the ERP system used in that entity.

The digital era affects all the fundamental areas known so far. In meeting the high levels of competition and industry pressures, the organizations used IT systems to help them achieve market advantages by saving resources, developing domestically and adapting to the challenges posed by the external environment. This paper includes in the first part a description of the role of systems such as ERP, Business Intelligence, "Analytics", "Big Data" and Computer Assisted Audit Techniques – CAAT's in the activity of auditors but also in collecting and processing a large volume of data by those in charge with the financial accounting field. In the second part, with the help of the questionnaire, data on the use of these systems by Romanian auditors were collected and analysed.