As technology advances quickly in the future, it is important for businesses to keep up and successfully adapt to the new trends in the market. The aim of this research is to explore the extent to which AI tools are accepted and implemented by employees in the accounting field within companies in Romania, in order to synthesize accountants’ perceptions of the future of integrated reporting in correlation with the development of artificial intelligence. In this regard, a questionnaire was distributed to several Romanian companies, obtaining 72 responses. The findings reveal that 84.72% of respondents use AI tools in their reporting processes, preferring to focus mainly on data visualization and automated reporting generation tools. Key barriers to AI adoption include a lack of trust in AI (19.09%), data security concerns (12.45%), and resistance to change (14.94%). Future research can investigate the long-term effects of AI integration on accounting practices, as well as cultural and organizational determinants on AI adoption.