Uporaba umetne inteligence v izbranem računovodskem podjetju

Matvos, Vesna

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Title:	Uporaba umetne inteligence v izbranem računovodskem podjetju
Authors:	ID Matvos, Vesna (Author) ID Perko, Igor (Mentor) More about this mentor... ID Zdolšek, Daniel (Comentor)
Files:	MAG_Matvos_Vesna_2025.pdf (39,37 MB) MD5: BDFEB641B418DABEF362FD33EED8F86B
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Magistrsko delo obravnava vpliv umetne inteligence (AI) na računovodske procese v mikro računovodskem podjetju iz Koroške. Raziskava je izpostavila, da AI že omogoča avtomatizacijo rutinskih nalog, kot je optično prepoznavanje podatkov na dokumentaciji (OCR), kar delno pospeši obdelavo dokumentacije. Kljub temu je tehnologija še nezanesljiva in zahteva dodatno človeško kontrolo, zato se čas dela ne skrajša bistveno. Namen magistrskega dela je bil raziskati vpliv AI na računovodske procese v mikro računovodskem podjetju ter ugotoviti, kako zaposleni različnih profilov zaznavajo uvedbo AI v vsakodnevno delo. Delo se osredotoča na vse bolj aktualno področje digitalizacije računovodstva, pri čemer AI postaja pomembno orodje za avtomatizacijo rutinskih nalog, izboljšanje natančnosti podatkov ter povečanje učinkovitosti. Naprednejše funkcionalnosti, kot so napovedovanje trendov in odkrivanje nepravilnosti, v podjetju še niso uporabljene. Ugotovljeno je bilo, da generacijske razlike pomembno vplivajo na dojemanje AI, saj so mlajši zaposleni tehnologiji bolj naklonjeni, starejši pa so previdnejši s tehnologijo in AI, saj je v večini še tudi ne znajo uporabljati. V drugem poglavju smo predstavili osnovne značilnosti AI, vključno s tehnologijami, kot so strojno učenje, obdelava naravnega jezika, računalniški vid in robotizacija procesov. Ugotovili smo, da AI ponuja velik potencial za avtomatizacijo in zmanjšanje stroškov. Tretje poglavje se je osredotočilo na uporabo AI v računovodstvu. Obravnavali smo primere, kot so OCR branje, avtomatsko knjiženje, zaznavanje napak in napovedovanje denarnih tokov. Poudarjeni so bili tudi izzivi, povezani z varnostjo in znanjem uporabnikov. V četrtem poglavju smo analizirali uporabo AI v izbranem mikro podjetju, kjer se uporablja predvsem OCR funkcionalnost znotraj programa E-računi. Kljub poenostavitvi vnosa dokumentov se pojavljajo napake, zato je potreben človeški nadzor. V petem poglavju smo predstavili možnosti za širšo uporabo AI v prihodnosti, kot so napredno knjiženje, poročanje in analitika, ter izpostavili potrebo po dodatnem znanju, zaupanju v tehnologijo in postopni uvedbi rešitev. Vse intervjuvane osebe v raziskavi se strinjajo, da AI ne bo nadomestila računovodij, temveč jim bo v pomoč pri rutinskih opravilih, s čimer bodo imele več časa za zahtevnejše strokovno delo. Ključna ovira za širšo uporabo ostajajo stroški, pomanjkanje znanja in vprašanja o varnosti osebnih podatkov. V zvezi s hipotezami smo ugotovili, da je večina potrjena ali delno potrjena. AI izboljšuje učinkovitost pri obdelavi dokumentov, a še ne zanesljivo. Računovodje se srečujejo s tehnološkimi izzivi in pomanjkanjem znanja, percepcija zaposlenih pa pomembno vpliva na uspešno uvedbo AI. Naprednejše funkcionalnosti še niso v uporabi, zato nekatere podhipoteze ostajajo nepotrjene. Kot nadaljnja področja raziskovanja se ponujajo primerjave med različnimi podjetji, analiza naprednejših funkcij AI in proučevanje vpliva AI na kompetence prihodnjih računovodij.
Keywords:	Umetna inteligenca, računovodstvo, računovodsko podjetje, računovodski servis, avtomatizacija procesov, implementacija UI.
Place of publishing:	Maribor
Publisher:	V. Matvos]
Year of publishing:	2025
PID:	20.500.12556/DKUM-94781
UDC:	004.8:657
COBISS.SI-ID:	255594499
Publication date in DKUM:	03.11.2025
Views:	200
Downloads:	72
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:	27.08.2025

Secondary language

Language:	English
Title:	The use of artificial intelligence in an accounting firm
Abstract:	This master’s thesis examines the impact of artificial intelligence (AI) on accounting processes in a micro accounting firm. The research highlighted that AI already enables the automation of routine tasks such as Optical Character Recognition (OCR) of data on documents, which in part speeds up documentation processing. However, the technology is still unreliable and requires additional human control, so work time is not significantly reduced. The purpose of the master's thesis was to investigate the impact of AI on accounting processes in a micro accounting firm and to determine how employees of different profiles perceive the introduction of AI into their daily work. The work focuses on the increasingly topical area of digitalization of accounting, with AI becoming an essential tool for automating routine tasks, improving data accuracy, and increasing efficiency. The accounting firm has not yet used more advanced functionalities, such as trend prediction and anomaly detection. Generational differences have been found to significantly impact on the perception of AI, with younger employees being more technology-savvy and older employees being more cautious with technology and AI, as most of them do not know how to use it yet. In the second chapter, we presented the basic characteristics of AI, including technologies such as machine learning, natural language processing, computer vision and process robotization. We found that AI offers great potential for automation and cost reduction. The third chapter focused on the use of AI in accounting. We discussed cases such as OCR reading, automatic booking, error detection and cash flow forecasting. Challenges related to security and user knowledge were also highlighted. In the fourth chapter, we analyzed the use of AI in a selected micro firm, where OCR functionality is mainly used within the “E-računi” program. Despite the simplification of document entry, errors occur, which is why human supervision is required. In the fifth chapter, we presented the possibilities for broader use of AI in the future, such as advanced booking, reporting and analytics, and highlighted the need for additional knowledge, trust in technology and the gradual introduction of solutions. All interviewees in our study agree that AI will not replace accountants but will help them with routine tasks, giving them more time for more complex professional work. Cost, lack of knowledge and questions about the security of personal data remain key barriers to wider use. Regarding the hypotheses, we found that most of them are confirmed or partially confirmed. AI improves efficiency in document processing, but not yet reliably. Accountants face technological challenges and a lack of knowledge, and employee perception has a significant impact on the successful implementation of AI. More advanced functionalities are not yet used, so some sub-hypotheses remain unconfirmed. As further areas of research, comparisons between different firms, analysis of more advanced AI functions, and studying AI's impact on future accountants' competencies are proposed.
Keywords:	Artificial intelligence, accounting, accounting firm, accounting service firm, automation of processes, implementation of AI.

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