20.500.12556/DKUM-95113 Umetna inteligenca in digitalna orodja v računovodstvu: stanje, priložnosti in izzivi Artificial intelligence and digital tools in accounting: current state, opportunities and challenges Diplomsko delo obravnava uporabo umetne inteligence v računovodstvu in njen vpliv na razvoj ter postopno preoblikovanje računovodske stroke. V delu predstavim različne vrste umetne inteligence in njihovo uporabo pri avtomatizaciji računovodskih procesov. Poudarim tudi digitalna orodja, kot sta OCR in RPA, ki sama po sebi še ne zajemata umetne inteligence, v praksi pa že zdaj pomembno spreminjata delo računovodij. V delu so predstavljeni procesi v računovodstvu, ki so podvrženi avtomatizaciji. Predstavljeno je tudi stanje uporabe umetne inteligence v računovodstvu v Sloveniji in njena uporaba v največjih revizijskih podjetjih (Big 4). Prihodnji razvoj računovodskega dela z uporabo UI prinaša številne priložnosti, ki jih umetna inteligenca prinese, kot so hitrejša obdelava, večja natančnost in podpora pri odločanju, hkrati pa odpira vprašanja glede etike, odgovornosti ter varnosti podatkov. Sklepne ugotovitve kažejo, da bo prihodnji razvoj računovodske stroke močno povezan z digitalno transformacijo in vključevanjem umetne inteligence v vsakodnevne procese. Računovodje bodo morali razvijati nova znanja in kompetence, povezane z razumevanjem tehnologij, ob tem pa ohranjati svojo odgovornost za verodostojnost ter etične standarde. This paper focuses on the use of artificial intelligence in accounting and its impact on the development and gradual transformation of the accounting profession. It presents different types of artificial intelligence and their application in the automation of accounting process. The paper also highlights tools such as OCR and RPA which, although not necessary based directly on artificial intelligence, are already significantly transforming the work of accountants. This work presents accounting processes that are subject to automatization. It also provides an overview of the use of artificial intelligence in accounting in Slovenia as well as its application in the largest auditing firms (the Big 4). The future development of accounting with the use of artificial intelligence brings numerous opportunities, such as faster data processing, greater accuracy and enhanced decision making support, while also raising questions about ethics, responsibility and data security. The conclusion shows that the future development of the accounting profession will be closely linked to digital transformation and the integration of artificial intelligence into everyday processes. Accountants will need to develop new knowledge and competencies related to understanding these technologies, while maintaining their responsibility for reliability and ethical standards. umetna inteligenca v računovodstvu avtomatizacija procesov digitalna orodja trendi v umetni inteligenci artificial intelligence in accounting process automatization digital tools trends in artificial intelligence true true false J. Hojan] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2025-09-04 22:37:21 2025-10-28 09:25:49 2025-10-29 03:22:31 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657:004.8 255008003 VS_Hojan_Jan_2025.pdf VS_Hojan_Jan_2025.pdf 1 96AF4171BFFF41AEB84A1ADB01A280D1 77a27bab0ee4f2098648069520d6207abeaf556a4dc82967899badcd3c3b7ddf 15c1dd0c-96e0-11f0-b110-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=198901 Ekonomsko-poslovna fakulteta 0 0 0