PERSPECTIVES OF USE ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING: EUROPEAN INTEGRATION VECTOR OF REGULATION

Abstract

Abstract. The article discusses the role of artificial intelligence in accounting processes, its problems and risks of application in the accounting industry. Special attention is paid to the issue of artificial intelligence regulation at the international level. The problem of interaction between specialists and artificial intelligence is also raised. The purpose of the article is to systematize information on the impact of artificial intelligence on the accounting profession and accounting processes. The article is based on the hypothesis that artificial intelligence systems will replace accountants in some routine duties. At the same time, these systems will not be able to completely displace accountants from the industry. The results of the study indicate that the efficiency of accounting will be significantly improved with the assistance of artificial intelligence by automating complex tasks, increasing accuracy, systematizing information in real time, speeding up reconciliation procedures, and helping to detect fraud. The findings indicate that accounting processes are being transformed under the influence of artificial intelligence technologies.