Impactul inteligenței artificiale asupra domeniului contabilității

Abstract

The world of accounting is undergoing a revolution driven by artificial intelligence (AI). These technologies use sophisticated algorithms such as "machine learning" and "natural language processing" to automate a variety of statistical algorithms. From preparing financial reports to conducting audits to detecting fraud and analyzing data, AI is revolutionizing the industry. By increasing accuracy and efficiency, reducing costs, and providing valuable insights into decision-making, AI-powered accounting systems are becoming increasingly important for businesses to remain competitive today in the dynamic market. This shift marks a major evolution in the accounting profession, which transforms from the traditional "paper and pencil" era to the digital one. This digitization journey was accompanied by strategies such as the adoption of leading database software such as Microsoft Access and Excel, followed by accounting and mainstream enterprise resource planning (ERP) systems. However, the rapid pace of technological development presents a challenge to the accounting profession. As AI automates and simplifies business, accountants must constantly acquire new skills and evolve to keep up with this evolving landscape. This abstract highlights the impact of AI on accounting, and highlights its potential to improve efficiency, reduce costs and generate valuable insights, while acknowledging the importance of continuous skills development in this technology in the face of this change. CZU: 657:004.8; JEL: M41; DOI: https://doi.org/10.53486/issc2024.40