Inteligența artificială în contabilitate: oportunități și provocări

Abstract

AI plays an increasingly important role in accounting, opening new opportunities for processing automation, analytics, and forecasting. This helps to increase management efficiency, reduce the risk of human error, optimize the costs of accounting operations, and significantly accelerate the processing of financial documents. The study of the impact of AI in the conditions of martial law in Ukraine is especially relevant, when the need for fast and accurate accounting is critically important. The article conducts a SWOT analysis of the use of AI in accounting of Ukrainian business entities. It highlights strengths, such as process automation and reducing the risk of errors, as well as weaknesses, in particular the high cost of implementation and dependence on digital infrastructure. Opportunities are identified, including the development of Ukrainian IT solutions and international support, and threats, including cybersecurity and economic risks. The research methods include an analysis of scientific sources, a comparative analysis of international experience in using AI in accounting, as well as a systematic approach to determine the impact of AI on financial accounting in Ukraine. The results obtained emphasize the importance of adapting AI to Ukrainian realities, developing strategies for safe implementation, and training personnel for the effective use of new technologies. CZU: 004.89:657.1(477); JEL: M41, O33, G32, C63