| Autor: |
Gerasymchuk, N., Prodanchuk, M., Stoyanova-Koval, S., Bratus, H., Kudrenko, N. |
| Předmět: |
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| Zdroj: |
Scientific Bulletin of National Mining University; 2022, Issue 4, p106-111, 6p |
| Abstrakt: |
Purpose. To investigate the reasons for slowing down the introduction of artificial intelligence (AI) in the field of accounting Ukrainian enterprises, the priority areas of its implementation. To propose an integrated indicator of the enterprise’s readiness for introduction of the newest technologies and a method for its calculation. Methodology. To conduct the research, general and special cognition methods were used: analysis and synthesis AI to substantiate the topic and purpose of the study; content-analysis AI for analytical review of the literature; critical analysis AI to fi nd unsolved aspects of the problem; system analysis AI to study the reasons for the slowdown in the pace of AI implementation; systematic approach AI for the integrated use of AI for all forms of accounting; induction and deduction AI to compare the world and Ukrainian implementation practices of implementing AI; ascent from the abstract to the concrete AI for stratification of the composition and characteristics of accounting functions; mathematical formalization AI to propose an integrated indicator of readiness for introducing AI and its method of calculation. Findings. It is established that the use of AI is observed only for certain accounting tasks. It is proved that the integrated use of AI as a holistic system of integrated accounting of the enterprise for all its types is the most effective. It is pointed out that the main reason for the use of AI is the rapid growth of information in accounting above the critical level, which causes a sharp increase in accounting errors and the difficulty of detecting them by outdated methods. Originality. The composition and characteristics of accounting functions are stratified, which are primarily subject to automation when using AI. The integrated indicator of readiness for AI implementation is proposed, its components are established and the method of calculation of the specified indicator is developed. Practical value. The reasons for slowing down the implementation of AI in Ukraine are identified, and methods for their elimination are proposed. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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