УТИЦАЈ ВЈЕШТАЧКЕ ИНТЕЛИГЕНЦИЈЕ НА РАЧУНОВОДСТВЕНУ ПРОФЕСИЈУ
THE INFLUENCE OF ARTIFICIAL INTELLIGENCE TO THE ACCOUNTING PROFESSION

Author(s): Branko Krsmanović
Subject(s): Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Savez računovođa i revizora Republike Srpske
Keywords: artificial intelligence; digital transformation; accounting; auditing;
Summary/Abstract: The progress of artificial intelligence has a significant impact on accounting and auditing. This impact brings about changes in roles and processes. While artificial intelligence automation takes over routine tasks, accountants and auditors will focus on deeper analysis and strategic consulting. Implementation requires careful planning and a gradual introduction for successful integration. Although artificial intelligence brings many benefits, there are also limitations such as data quality and ethical dilemmas. Changes in education are essential for future professionals to acquire the required skills. Additionally, data security and regulations play a crucial role in the successful application of artificial intelligence. In summary, artificial intelligence is transforming accounting and auditing, creating new challenges and opportunities, and experts are adapting to the new environment by developing complementary skills. Digital transformation is altering the way of doing business through technological innovations like artificial intelligence, blockchain technology, the Internet of Things, business intelligence, cloud computing, and others. Artificial intelligence simulates human intelligence and encompasses algorithms for performing tasks requiring human reasoning, decision-making, and problem-solving abilities.

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