| Abstract [eng] |
Nowadays, we are living in an era of growth of digital transformation in financial accounting. Companies are increasingly using artificial intelligence (AI) to collect and transform data from various sources in financial accounting as well as other areas. This in turn helps obtain important information for decision-making, thus growing economic benefits. The improved technologies are changing the functions and responsibilities of financial accounting specialists in companies and the requirements for them. The object of the research is professional requirements of financial accounting. The aim of the research is to conduct a study that evaluates how the requirements of the financial accounting profession are changing, and what benefits and risks are encountered when implementing artificial intelligence in this field. As time goes on, artificial intelligence becomes a more relevant and important topic. According to statistical analysis, more and more companies are investing in artificial intelligence and its integration into financial accounting. It is also noted that more publications related to artificial intelligence and its integration into financial accounting are being released, and that this is having an impact on the requirements of this profession. Artificial intelligence is used to streamline financial accounting specialists' work processes and improve company operations. However, many of the studies conducted in these publications are theoretical, and practical research is in the minority. With the implementation of artificial intelligence in financial accounting, the knowledge and skill requirements of specialists in this field will change, and some may lose their jobs. Therefore, it is important to identify as early and comprehensively as possible how the requirements for financial accounting specialists are changing in practice. In the second part of the work, artificial intelligence is referred to as a system that takes over human tasks, is capable of improvement and learning, and can be integrated into various fields. Artificial intelligence technologies applied in financial accounting are classified into two types: Cloud-based and software. By implementing artificial intelligence in financial accounting, repetitive and time-consuming tasks are autonomized, reducing workload and the likelihood of errors. This leads to greater accuracy in the processes performed. Although the integration of artificial intelligence in financial accounting provides many benefits, there are also risks such as data protection, information scarcity, ethics, and financial resources. Therefore, companies and public institutions should consider these risks and try to solve them to promote modernization and improve working conditions for employees. Additionally, by integrating artificial intelligence in financial accounting, the requirements for employees will change, and they will need to improve not only their professional but also their additional skills. Based on the analysis of scientific literature and the created conceptual research model, in the third chapter, the research process and a structured interview questionnaire were developed, in which five respondents working in the financial accounting field in different companies participated. During the study, it was found that the use of artificial intelligence in financial accounting changes the job functions performed by specialists in this field. In the companies of the surveyed respondents, artificial intelligence was integrated into the areas of complete financial accounting management, salary calculation, and inventory accounting. Many respondents saw the following benefits: a reduced likelihood of errors, faster task completion, and time savings. For many respondents, when starting to work with artificial intelligence, additional skills were needed, including good computer literacy, quick orientation, logical and analytical thinking, problem solving, programming, communication, and proficiency in English. These additional skills may become requirements in the future. Once financial accounting specialists begin working with artificial intelligence, they no longer need to know how paper documents are processed and archived or how invoices, bank operations, or other processes are recorded, which do not require logical thinking but take up a lot of time. However, many respondents believe that many companies and financial accounting specialists avoid artificial intelligence due to a lack of information, high costs, and inefficiency, especially for smaller companies and possible risks (errors, lack of knowledge of system operating principles, data protection, ethical or regulatory shortcomings). Therefore, to introduce artificial intelligence in companies, risks should be reviewed and efforts made to mitigate them. |
