Integration of Artificial Intelligence into Accounting Information Systems: Challenges and Prospects

Abstract

In the context of the rapid digitalisation of business processes, traditional accounting information systems no longer meet the requirements for timeliness, flexibility, accuracy, and analytical depth. The integration of artificial intelligence (AI) facilitates the transition to a new model of accounting information systems, centred on advanced analytics, forecasting, and real-time decision support.

This article explores both the theoretical foundations and practical implications of integrating AI technologies into accounting information systems, identifying this process as a key vector of modernisation within the broader digital transformation of the accounting domain. The benefits of applying AI in accounting practices are analysed, including the automation of routine procedures, real-time reporting, detection of fraud and anomalies, enhanced analytical and forecasting capabilities, optimisation of personnel costs, increased employee productivity, support for managerial decision-making, and improved organisational competitiveness. The implementation of intelligent algorithms is shown to promote the evolution of accounting from a primarily data-processing function to one of strategic analytical support.

Concurrently, it is argued that AI integration is accompanied by a series of complex challenges and risks that warrant systematic investigation. The article proposes a structured classification of these challenges according to thematic categories and provides a critical analysis of each. Key obstacles include the technical complexity of integrating AI systems into existing accounting infrastructures, high initial investment costs, a shortage of professionals with relevant digital skills, a lack of comprehensive legislative regulation for AI algorithms, risks to data confidentiality, and the "black box" nature of many AI models, which hinders transparency and result verification.

The study underscores the importance of a phased and context-sensitive approach to the adoption of AI in accounting, one that accounts for the technical, regulatory, ethical, and organisational preparedness of an enterprise. The findings support the need for a holistic implementation framework, incorporating financial investment, human resource development, legal alignment, and strategic management in order to enable a secure and effective digital transformation of the accounting function.

The results of this study provide a theoretical foundation for further empirical research and offer practical guidance for organisations seeking to develop and implement a strategy for the digitalisation of their accounting systems.