Accounting and analytical aspects of functioning of enterprises in the context of the introduction of an artificial intelligence system

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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.


повний текст / full article



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

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ISSN (print) 2071-2227,
ISSN (online) 2223-2362.
Journal was registered by Ministry of Justice of Ukraine.
Registration number КВ No.17742-6592PR dated April 27, 2011.

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