New technologies in accounting: artificial intelligence for automation and error detection

2023

Full text Open access: Gold Metadata (CSL-JSON)
DOI 10.46914/1562-2959-2023-1-1-49-62
Data confidence 70 medium
How this score is calculated

It is built from checkable properties of the record itself: whether the article has a DOI, how many independent sources confirmed its data, whether the required fields are filled in, and how recent the latest confirmation is. Disagreement between sources and a missing identifier lower it. A value of 80 or above means the record was published without further checking; 60 to 79 means it is published at reduced confidence, with a manual check advisable. A record verified by an editor by hand is never pushed below 90 by a recalculation. This scores our data about the article, not the article itself.

Abstract

Currently, software products are widely used in the accounting system, which determine new directions for accountants to improve their skills in working with IT technologies. The study of new technologies that are necessary for the analysis of financial information of companies is relevant. The purpose of the study is to study modern technologies used in accounting, which are based on artificial intelligence. The scientific article deepens the concept of artificial intelligence and its use in accounting; the main mechanisms of using new technologies in accounting are considered; prospects for the development of the accountant's specialty are determined. In this study, modern information and analytical problems in accounting for accounting transactions are studied. When writing a scientific article, various methods were used, in particular, systematization, comparison and comparison. The originality and value of the research lies in the identification of modern trends in accounting automation. The novelty of the research is determined by the prospects for the development of the activities of the accountant profession in the light of the increasing use of accounting automation and the study of the main opportunities and negative aspects of the use of accounting software products. The practical significance of the conducted research is characterized by the subsequent development of solutions in the field of implementation of improved and automated accounting systems. In conclusion, new opportunities of information technologies for accounting are noted, the positive aspects of the use of artificial intelligence are highlighted.