ARTIFICIAL INTELLIGENCE AS A CATALYST FOR TRANSFORMATIONAL PROCESSES IN ACCOUNTING

Abstract

The article examines the essence, classifies and highlights the historical aspects of the development of artificial intelligence technologies, identifies the trends and outlines the prospects for using the potential of modern information technologies in various spheres of public life. It is substantiated that the application of the capabilities of artificial intelligence-based systems in accounting practice makes it possible to automate certain accounting operations, in particular, processing and analysis of large amounts of accounting information, verification of accounting data and detection of errors, prevention of fraud, and also saves material and human resources for accounting, and increases the efficiency of the accounting process in general. Despite the significant advantages of integrating artificial intelligence into the accounting process, it is established that the use of the intelligent information technologies has risks for the accounting industry, which are associated with the release of a significant number of jobs, insufficient confidentiality and security of accounting data, the complexity of implementing an intelligent accounting system, and the lack of regulatory regulation of the procedure for using artificial intelligence systems in the accounting process. It is determined that the potential of artificial intelligence-enabled systems is gradually being used in accounting and this process will only intensify due to the rapid development of information technology and the trend towards automation of business processes, but there is still no talk of full integration of artificial intelligence into accounting practice. In order to ensure widespread implementation of artificial intelligence in the field of accounting, the author proposes a set of measures which include cultivation of a positive attitude towards intelligent information technologies, development of a national policy and strategy for implementation of artificial intelligence systems, professional development of practitioners, and development of information systems for automation of accounting based on artificial intelligence technologies.