Accounting and analytical aspects of functioning of enterprises in the context of the introduction of an artificial intelligence system
/ 1
- Details
- Category: Content №4 2022
- Last Updated on 29 August 2022
- Published on 30 November -0001
- Hits: 4010
Authors:
N.Gerasymchuk, orcid.org/0000-0001-5302-8320, Poltava State Agrarian University, Poltava, Ukraine, e‑mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
M.Prodanchuk, orcid.org/0000-0003-3504-4583, National Scientific Centre Institute of Agrarian Economics, Kyiv, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
S.Stoyanova-Koval, orcid.org/0000-0002-1945-0509, Odesa State Agrarian University, Odesa, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
H.Bratus, orcid.org/0000-0001-7151-3901, Interregional Academy of Personnel Management, Kyiv, Ukraine; e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
N.Kudrenko, orcid.org/0000-0003-0091-8156, National University of Food Technologies, Kyiv, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu. 2022, (4): 106 - 111
https://doi.org/10.33271/nvngu/2022-4/106
Abstract:
Purpose. To investigate the reasons for slowing down the introduction of artificial intelligence () in the field of accounting Ukrainian enterprises, the priority areas of its implementation. To propose an integrated indicator of the enterprises readiness for introduction of the newest technologies and a method for its calculation.
Methodology. To conduct the research, general and special cognition methods were used: analysis and synthesis to substantiate the topic and purpose of the study; content-analysis for analytical review of the literature; critical analysis to find unsolved aspects of the problem; system analysis to study the reasons for the slowdown in the pace of AI implementation; systematic approach for the integrated use of AI for all forms of accounting; induction and deduction to compare the world and Ukrainian implementation practices of implementing AI; ascent from the abstract to the concrete for stratification of the composition and characteristics of accounting functions; mathematical formalization to propose an integrated indicator of readiness for introducing AI and its method of calculation.
Findings. It is established that the use of AI is observed only for certain accounting tasks. It is proved that the integrated use of AI as a holistic system of integrated accounting of the enterprise for all its types is the most effective. It is pointed out that the main reason for the use of AI is the rapid growth of information in accounting above the critical level, which causes a sharp increase in accounting errors and the difficulty of detecting them by outdated methods.
Originality. The composition and characteristics of accounting functions are stratified, which are primarily subject to automation when using AI. The integrated indicator of readiness for AI implementation is proposed, its components are established and the method of calculation of the specified indicator is developed.
Practical value. The reasons for slowing down the implementation of AI in Ukraine are identified, and methods for their elimination are proposed.
Keywords: artificial intelligence, analytical aspects, accounting functions, automation, integrated information system
References.
1. Berdiyeva, ., Islam, M.U., & Saeedi, M. (2021). Artificial Intelligence in Accounting and Finance: Meta-Analysis. International Business Review, 3(1), 56-79. https://doi.org/10.37435/NBR21032502.
2. Hasan, A.R. (2022). Artificial Intelligence (AI) in Accounting & Auditing: A Literature Review. Open Journal of Business and Management, 10(01), 440-465. https://doi.org/10.4236/ojbm.2022.101026.
3. Reddy, P.S., Yasaswi, K.R.K., & Kumar, B.K. (2019). Accounting Intelligence The New Era in Accounting. Journal of Information and Computational Science, 9, 692-697.
4. Odoh, L.C., Echefu, S.C., Ugwuanyi, B.U., & Chukwuani, V.N. (2018). Effect of Artificial Intelligence on the Performance of Accounting Operations among Accounting Firms in South East Nigeria. Asian Journal of Economics, Business and Accounting, 7, 1-11. https://doi.org/10.9734/AJEBA/2018/41641.
5. Huang, Z. (2018). Discussion on the Development of Artificial Intelligence in Taxation. American Journal of Industrial and Business Management, 8, 1817-1824. https://doi.org/10.4236/ajibm.2018.88123.
6. Doshi, K.H.A., Balasingam, S., & Arumugam, D. (2020). Artificial Intelligence as a Paradoxical Digital Disruptor in the Accounting Profession: An Empirical Study amongst Accountants. International Journal of Psychosocial Rehabilitation, 24, 873-885. https://doi.org/10.37200/IJPR/V24I2/PR200396.
7. Leshchenko, M.P., Kolomiiets, A.M., Iatsyshyn, A.V., Kovalenko,V.V., Dakal, A.V., & Radchenko, O.O. (2021). Development of informational and research competence of postgraduate and doctoral students in conditions of digital transformation of science and education. Journal of Physics: Conference Series, 1840, 012057. https://doi.org/10.1088/1742-6596/1840/1/012057.
8. Luo, J., Meng, Q., & Cai, Y. (2018). Analysis of the Impact of Artificial Intelligence Application on the Development of Accounting Industry. Open Journal of Business and Management, 6, 850-856. https://doi.org/10.4236/ojbm.2018.64063.
9. Mohammad, S.J., Hamad, A.K., & Borgi, H. (2020). How Artificial Intelligence Changes the Future of Accounting Industry. International Journal of Economics and Business Administration, 8(3), 478-488. https://doi.org/10.35808/ijeba/538.
10. Ucoglu, D. (2020). Current Machine Learning Applications in Accounting and Auditing. Pressacademia, 12, 1-7. https://doi.org/10.17261/Pressacademia.2020.1337.
11. Zhang, Y., Xiong, F., Xie, Y., Fan, X., & Gu, H. (2020). The Impact of Artificial Intelligence and Blockchain on the Accounting Profession. IEEE Access, 8, 110461-110477. https://doi.org/10.1109/ACCESS.2020.3000505.
12. Kuang-Hua, H., Fu-Hsiang, C., Ming-Fu, H., & Gwo-Hshiung,T. (2021). Identifying key factors for adopting artificial intelligence-enabled auditing techniques by joint utilization of fuzzy-rough set theory and MRDM technique. Technological & Economic Development of Economy, 27(2), 459-492. https://doi.org/10.3846/tede.2020.13181.
13. Lee, C.S., & Tajudeen, F.P. (2020). Usage and Impact of Artificial Intelligence on Accounting: 213 Evidence from Malaysian Organizations. Asian Journal of Business and Accounting, 13(1), 213-239. https://doi.org/10.22452/ajba.vol13no1.8.
14. Mekovi, E., Garrison, M., Ghezal, S., & Chen, Y. (2018). Artificial intelligence: Trends in business and implications for the accounting profession. Internal Auditing. 75, 5-11. https://doi.org/10.3846/tede.2020.13181.
15. Ostroverha, R. (2020). Accounting as a financial center for the management information system of the enterprise accounting, Analysis and audit, 2(25), 404-411. https://doi.org/10.32782/easterneurope.25-59.
16. Zhou, G. (2021). Research on the Development of CPA Audit from the Perspective of Artificial Intelligence. International Conference on Tourism, Economy and Environmental Sustainability, 251. https://doi.org/10.1051/e3sconf/202125101056.
17. Yaremenko, L., Hevchuk, A., Vuzh, T., Vashchilina, E., & Yermolaieva, M. (2021). Information Technologies of Accounting and Analysis in Modern Companies. International Journal of Computer Science and Network Security, 21(5), 151-159. https://doi.org/10.22937/IJCSNS.2021.21.5.22.
18. Koval, V., Mikhno, I., Udovychenko, I., Gordiichuk, Y., & Kalina, I. (2021). Sustainable natural resource management to ensure strategic environmental development. TEM Journal, 10(3), 1022-1030. https://doi.org/10.18421/TEM103-03.
19. Mohammad, S.J., Hamad, A.K., Borgi, H., Thu, P.A., Sial,M.S., & Alhadidi, A.A. (2020). How Artificial Intelligence Changes the Future of Accounting Industry. International Journal of Economics and Business Administration, 8(3), 478-488. https://doi.org/10.35808/ijeba/538.
20. Nitsenko, V., Mardani, A., Streimikis, J., Ishchenko, M., Chaikovsky, M., Stoyanova-Koval, S., & Arutiunian, R. (2019). Automatic Information System of Risk Assessment for Agricultural Enterprises of Ukraine. Montenegrin Journal of Economics, 15(2), 139-152. https://doi.org/10.14254/1800-5845/2019.15-2.11.
21. Ma, B., & Hou, Y. (2021). Artificial Intelligence Empowers the Integrated Development of Legal Education: Challenges and Responses. Future Human Image, 16, 43-54. https://doi.org/10.29202/fhi/16/4.
Newer news items:
- Gig-economy as a safety gradient for sustainable development of the mining industry - 29/08/2022 03:58
- Digitalization approach in education based on applying the network readiness index as the universal metric - 29/08/2022 03:58
- Sustainable development of the economy in the conditions of the energy crisis - 29/08/2022 03:58
- Modeling of investment impacts on industrial enterprise profits - 29/08/2022 03:58
- Socio-economic development of enterprises in a permanent crisis - 29/08/2022 03:58
- Hypothesis of a two-level investment system and the prospects for the planned development of the socialist market economy - 29/08/2022 03:58
- Institutional support for the management of environmental-economic relations: economic and legal aspects - 29/08/2022 03:58
- Application of the wavelet transformation theory in the algorithm for constructing a quasigeoid model - 29/08/2022 03:58
- Protection of information resources as an integral part of economic security of the enterprise - 29/08/2022 03:58
- Application of mathematical modelling methods in oil production management - 29/08/2022 03:58
Older news items:
- Prediction of changes in the vegetation cover of Ukraine due to climate warming - 29/08/2022 03:58
- Problematic issues of attracting criminal responsibility for the crimes against industrial safety - 29/08/2022 03:58
- Ecological estimation of installing geothermal systems on territories of closed coal mines - 29/08/2022 03:58
- Classification of heating conditions in terms of smart control of indoor heating with the use of uncontrolled electric heaters - 29/08/2022 03:58
- The electrical power quality indicator – interference power factor - 29/08/2022 03:58
- Simulation of the process of milling and grinding cylindrical surfaces by an oriented tool in one setup - 29/08/2022 03:58
- Synthesis of phosphosulphate substance and properties of its structured mixture with quartz sand - 29/08/2022 03:58
- Determination of granulometric composition of technogenic raw materials for producing composite fuel - 29/08/2022 03:58
- Forceful interaction of the casing string with the walls of a curvilinear well - 29/08/2022 03:58
- Assessing the impact of underground working (tunneling) in the II section of Seam 14 on surface construction works at Ha Lam Coal Mine (Vietnam) - 29/08/2022 03:58
Archive