Дигиталното счетоводство и изкуственият интелект: новите стандарти в управлението на бизнеса
Digital Accounting and Artificial Intelligence: The New Standards in Business Management

Author(s): Miglena Trencheva
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: artificial intelligence (AI); accounting software
Summary/Abstract: Digital accounting and artificial intelligence (AI) are emerging as major drivers of financial accounting modernization, offering new standards of efficiency, accuracy, and strategic planning. This report examines the scientific and economic aspects of integrating AI into accounting processes, focusing on their role in automating routine tasks, minimizing transaction costs, and improving access to financial data through cloud technologies. An important part of the analysis is devoted to AI’s ability to use accounting information to automatically generate forecasts. By processing historical data and identifying patterns, AI can predict key business indicators such as future revenues, expenses, and cash flows. Machine learning algorithms automatically analyze the dynamics of financial transactions, recognize seasonal or market trends, and provide strategic recommendations for resource optimization. The report highlights the importance of these technologies in improving the competitiveness of enterprises, creating financial strategies for a specific enterprise, and increasing the ability to adapt to a dynamic global economy. The conclusions present the integration of AI and digitalization as an inevitable necessity for the sustainable development of the financial industry.

• Details
• Contents