Artificial intelligence in accounting

This paper explores how artificial intelligence (AI) affects changes in the field of accounting. The central research questions are the following: what are the advantages and disadvantages of AI use in accounting; which accounting tasks are most often automated using AI; how is AI changing the future of accounting; and where will AI replace accountants and where will it support them?

In the theoretical part, I defined AI and its development, as well as accounting and its functions and processes. I also included social responsibility in the description and drew a parallel between AI and accounting to define the connection between them.

In the empirical part, a survey was conducted among 58 accountants from different age groups and with different levels of education. The questions used were based on four hypotheses that tested the dominance of perceived advantages over disadvantages, age differences in favouring AI use, the necessity of human control over AI results, and the shift of the accounting role from operational to analytical and advisory.

My findings showed that most accountants perceive AI as a useful support for routine tasks, but remain cautious and almost always double-check everything. This confirms that AI is not yet a completely reliable source and requires professional supervision and review. Differences in the acceptance of AI are evident in terms of age, as younger accountants are more open to using technology.

Although most participants do not use AI on a daily basis, the results show a positive attitude towards the future integration of AI into work processes.

Due to the possibility of incorrect answers, limited understanding of context, and open questions regarding data security, AI currently cannot operate completely independently. Reliability, ethics, and responsibility remain fundamental challenges, so successful implementation of AI in the field of accounting would require proper education, careful use, adaptation to legislative frameworks, and maintenance of professional judgment.

The paper concludes that AI in the field of accounting is not a replacement for humans, but a tool that can increase the quality, efficiency, and added value of accounting services when used correctly. Its introduction should be seen as an opportunity for the development of this profession, while respecting professional and ethical standards.