AI u računovodstvu i finansijsama

Abstract

Artificial Intelligence (AI) is significantly transforming accounting and financial functions by enabling process automation, enhanced data analysis, and more efficient risk management. The aim of this paper is to present, through an analytical approach, the application of AI technologies in modern accounting and financial systems, as well as to identify their advantages, limitations, and implications for professional practice. The integration of AI tools into accounting operations enables the automation of bookkeeping, cost categorization, financial report generation, and real-time anomaly detection. In financial management, AI is used for creditworthiness assessment, market and credit risk modeling, investment decision optimization, and fraud detection. Special emphasis is placed on the challenges related to the implementation of these technologies, including algorithm transparency, regulatory constraints, data protection, and the need to redefine the competencies of professional staff. The development and application of AI in this field represent a key segment of the digital transformation of modern corporate governance and financial decision-making