THE USE OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING SYSTEMS OF UKRAINIAN ENTERPRISES

Abstract

Introduction. The rapid diffusion of digital technologies drives the transformation of accounting, within which artificial intelligence tools enhance accuracy, timeliness, and analytical capacity of accounting systems at Ukrainian enterprises.

Purpose. The purpose of the article is to justify the possibilities of applying AI in enterprise accounting systems and to assess its impact on the quality of accounting and analytical information and management processe.

Methods. The study used a combination of quantitative and qualitative methods, including assessment of document processing accuracy, financial forecasting and risk control, as well as systematic analysis of AI functional capabilities in accounting processe.

Results. The article substantiates the main directions of using intelligent technologies in accounting of enterprises, in particular, automation of primary document processing, forecasting of financial indicators, risk control, and analytical support of management decisions. It has been proven that the use of machine learning methods, natural language processing, and intelligent process automation contributes to increasing the accuracy of accounting operations, reducing the number of errors, and shortening the time required for information processing. Indicators are proposed for the quantitative assessment of the effectiveness of accounting processes, the reliability of forecasts, and the level of risk control, which allows for a reasonable assessment of the results of the implementation of digital solutions.

Conclusions. It has been established that the integration of AI tools into accounting creates conditions for increasing the analytical value of accounting information and the quality of management decisions. The feasibility of using intelligent systems as an element of adapting accounting processes to the conditions of digital transformation and the war economy is justified. The implementation of the proposed approaches contributes to the optimization of accounting procedures, the reduction of financial and operational risks, and the formation of a stable information base for the development of enterprises.

Prospects for further research are related to the development of methods for assessing the economic feasibility of implementing AI solutions, the adaptation of intelligent algorithms to the national regulatory environment, and the study of opportunities for integrating accounting systems with digital platforms for strategic enterprise management.