Rolul inteligenței artificiale în contabiitate

Abstract

This topic delves into the transformative role of Artificial Intelligence (AI) in the realm of accounting, a field traditionally characterized by manual processes and extensive data management tasks. With the advent of AI technologies, accounting practices are undergoing a significant overhaul, marked by enhanced efficiency, accuracy, and decision-making capabilities. The integration of AI in accounting facilitates the automation of routine tasks such as data entry, transaction coding, and even complex financial analysis, thereby freeing up accountants to focus on more strategic roles that require human insight. Moreover, AI-driven analytics offer unprecedented precision in financial forecasting and risk assessment, enabling businesses to make informed decisions with a higher degree of confidence. The topic also addresses the challenges and ethical considerations that accompany the adoption of AI in accounting, including data security concerns, the potential for job displacement, and the need for professionals to adapt to rapidly evolving technological landscapes. In exploring the implications of AI for regulatory compliance, the topic highlights how AI technologies can assist in navigating the complexities of financial regulations and standards, ensuring more accurate and timely compliance. Ultimately, the topic argues that AI represents a pivotal development in the accounting field, offering opportunities to enhance the quality of financial reporting and insights while also posing new challenges that must be carefully managed. By examining the integration of AI within accounting, this study aims to provide a comprehensive overview of its impact, underscoring the potential for AI to reshape the future of accounting in an increasingly digitalized world. CZU: 657:004.8(478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2024.32