תמונות העטיפה

Artificial Intelligence in Accounting: Revolutionizing Financial Management in the Digital Landscape

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הוצא לאור ב:Theoretical and Practical Research in Economic Fields vol. 16, no. 1 (Spring 2025), p. 130
מחבר ראשי: Alnaimat, Mohammad Ahmad
מחברים אחרים: Korsun, Inna, Lutsenko, Kostiantyn, Khodorkovskyi, Oleksandr, ArtemcHuk, Mykyta
יצא לאור:
ASERS Ltd
נושאים:
Software
Accuracy
Regression analysis
Artificial intelligence
Financial management
Optimization
Productivity
Accounting systems
Accounting
Data processing
Researchers
Data analysis
Inventory control
Automation
Business analytics
Globalization
Efficiency
Machine learning
Information technology
Labor productivity
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Resumen:The use of artificial intelligence (Al) builds up the accounting system efficiency, increases data entry accuracy and simplifying the accounting process. The aim of the study is to prove the effectiveness of modern Al-based information technologies (IT) in accounting and the possibilities of Al application for process optimization. The effectiveness and efficiency were proven using comparison methods, statistical analysis, graphical cause-and-effect analysis, modelling using the linear regression method. The assessment was carried out using quantitative and qualitative indicators of labour productivity and process optimization. The results of the study showed that 18 accounting department employees on average are needed to perform standard transactions in the companies studied without Al. With Al, 1 person can handle such a volume of work. Accordingly, with the implementation of Al, the average reduction in Transaction Processing Time per Week is 696.26 hours. Regression analysis confirmed that the implementation of Al increases the companies' productivity in terms of Transaction Processing Time. Reducing the Data Processing Complexity by one unit leads to a reduction in transaction processing time by 592.69 seconds. Each percent increase in Data Entry Accuracy contributes to a reduction in processing time by 5135.51 seconds. The prospects for implementing Al in accounting include further improving algorithms to increase the accuracy and speed of transaction processing, optimizing material and time consumed.
ISSN:2068-7710
DOI:10.14505/tpref.v16.1(33).11
Fuente:ABI/INFORM Global