Problems of Using Artifi cial Intelligence in Accounting

Abstract

The article is devoted to the problems that await the national accounting system in the future in connection with the development of digital technologies and the corresponding use of artificial intelligence. The complexity of accounting tasks to reflect economic reality in the context of increasing the significance of probabilistic expert assessments is analyzed from the point of view of the utilitarian capabilities of modern computer systems. As a result, the author comes to the conclusion that it is impossible and unacceptable to eliminate accounting employees from their professional duties. Otherwise, the magnitude of the accumulated errors will affect the financial statements and the declared data will become risky and unsuitable for making management decisions.