Russian Federation
employee
Stavropol, Russian Federation
The article evaluates the transformation of accounting under the influence of artificial intelligence (AI) technologies. The purpose of the research is to systematize the key areas of automation of accounting processes, comprehensively assess the generated organizational, economic, personnel and ethical consequences, as well as to form a scientifically based forecast of the evolution of the accounting profession. The results of the study made it possible to identify and detail the three areas most susceptible to technological innovations: robotic processing of primary document management, continuous data-based auditing systems, and the introduction of predictive analytics into management accounting. The paper establishes the dualistic nature of the effects of AI integration, which is manifested in a simultaneous increase in operational efficiency and the emergence of new categories of technological, regulatory and social risks. Special attention is paid to the need to transform professional competencies and the role function of an accountant, which necessitates a radical revision of educational trajectories.
artificial intelligence, accounting, auditing, management analytics, predictive analytics, financial control
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