Vpliv pojava umetne inteligence na poslovodno računovodstvo

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Title:	Vpliv pojava umetne inteligence na poslovodno računovodstvo
Authors:	ID Pistotnik, Špela (Author) ID Zdolšek, Daniel (Mentor) More about this mentor...
Files:	VS_Pistotnik_Spela_2024.pdf (1,73 MB) MD5: 7392A387F75D41D9F3A5C5A4577699A0
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Umetna inteligenca in računovodstvo se v modernem času vedno bolj prepletata in povezujeta. Zaradi hitrega in nenehnega razvoja napredne tehnologije, kamor uvrščamo umetno inteligenco, je izredno pomembno, da se podjetja prilagodijo digitalizaciji in so odprta za implementacijo različne programske opreme, ki temelji na umetni inteligenci, kajti le tako bodo ostala konkurenčna trgu. Pomembno je zavedanje, da se tradicionalno računovodstvo spreminja in se od računovodij pričakuje tako strokovno znanje kot tudi znanje in kompetence na področju tehnologije. Namen diplomskega dela je proučiti področje pojava umetne inteligence na poslovodno računovodstvo in njen možen vpliv. Opredelili smo pojma umetna inteligenca in računovodstvo, poudarek pa namenili umetni inteligenci in njenemu vplivu na poslovodno računovodstvo, omenili smo priložnosti in nevarnosti ter uporabo umetne inteligence v vsakdanjem življenju. Dotaknili smo se prihodnosti računovodskega poklica, predvsem poslovodnih računovodij, prednosti in slabosti, ki jih prinaša uvedba umetne inteligence v poslovodno računovodstvo. Ob umetni inteligenci v računovodski stroki se pojavlja vprašanje, ali lahko nadomestimo delovna mesta ali bodo ta izginila, zato smo v delu predstavili mnenja različnih avtorjev o prihodnosti poklica, nadomestitvi delovnih mest in pričakovanja delodajalcev od diplomantov računovodske stroke. Postavili smo tri hipoteze in v zaključku diplomskega dela prve dve potrdili in zadnjo ovrgli. Prva hipoteza se nanaša na vrednost umetne inteligence in olajšanje rutinskih del v poslovodnem računovodstvu, druga govori o prevladi pozitivnih učinkov umetne inteligence v poslovodnem računovodstvu nad negativnimi, zadnja pa se osredotoča na prihodnost poslovodnih računovodij. Omejili smo se na računovodske poklice, predvsem na poslovodno računovodstvo in raziskovali novejšo literaturo.
Keywords:	umetna inteligenca, poslovodno računovodstvo, računovodstvo, revizija, prihodnost poslovodnega računovodstva.
Place of publishing:	Maribor
Publisher:	Š. Pistotnik
Year of publishing:	2024
PID:	20.500.12556/DKUM-89555-6074562b-90d0-5e21-0b67-778295a60e36
UDC:	657.1:004.8
COBISS.SI-ID:	206513155
Publication date in DKUM:	05.09.2024
Views:	349
Downloads:	121
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	20.07.2024

Secondary language

Language:	English
Title:	The impact of artificial intelligence on management accounting
Abstract:	Artificial intelligence and accounting are increasingly intertwining and connecting with each other today. Due to the rapid and continuous development of advanced technology, such as artificial intelligence, it is essential for companies to adapt to digitalization and be open to the implementation of software based on artificial intelligence, as this is the only way they will remain competitive in today's market. It is important to recognize that traditional accounting is changing and that accountants are expected to have not only professional knowledge but also skills and competencies in the field of technology. The purpose of this thesis is to study the field of artificial intelligence's emergence in managerial accounting and its possible impact. We defined the concepts of artificial intelligence and accounting, focusing on artificial intelligence and its impact on management accounting, we mentioned opportunities and threats, and the use of AI in everyday life. We also touched the future of the accounting profession, particularly management accountants as well as the advantages and disadvantages that the implementation of AI into management accounting brings. The mention of artificial intelligence in the accounting profession raises questions about the replacement and disappearance of jobs, so we also presented some opinions from various authors on the future of the profession, the replacement of jobs, and what employers expect from accounting graduates. We set three hypotheses and confirmed first two and rejected last one at the end of the thesis. The first hypothesis relates to the value of AI and the facilitation of routine tasks in managerial accounting. The second hypothesis speaks of the predominance of positive effects of AI in managerial accounting over negative ones. The last hypothesis relates to the future of managerial accountants. We limited ourselves to accounting professions, especially management accounting, and newer literature.
Keywords:	Artificial intelligence, management accounting, accounting, auditing, future of management accounting.

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