Umetna inteligenca in spremembe v računovodstvu

magistrsko delo

Barbara Jurak (Author), Iztok Kolar (Mentor)

Abstract

V magistrski nalogi je predstavljena umetna inteligenca v računovodstvu ter spremembe, ki jih prinaša, njene prednosti in slabosti. Umetna inteligenca ima interdisciplinarni značaj, saj je povezana z več vedami. Proučuje naprave, ki se imenujejo inteligentni sistemi. To so naprave, sposobne samostojnega odločanja na temelju preteklih izkušenj. Umetna inteligenca in računovodstvo sodelujeta z roko v roki. Že danes se pojavljajo v računovodstvu zametki umetne inteligence, npr. pri uvozu izpiskov iz spletne banke v računovodski program, uvozu izdanih fraktur v program za knjiženje ipd.. Umetna inteligenca bo omogočila, da bodo računovodje delali iz ene glavne knjige kadarkoli in kjerkoli. To pomeni, da bodo računovodje v prihodnosti zagotavljali več storitev z dodano vrednostjo in več poslovnih svetovanj, poleg tega pa tudi še poslovno načrtovanje in kontrole. Spretnosti, usposabljanja in pridobivanje novih znanj so naloge, ki jih bodo imeli računovodje v prihodnosti. Bodo pa morala biti manjša podjetja pripravljena na prilagoditev novim tehnologijam, saj bodo v nasprotnem primeru tvegala propad. Uvajanje umetne inteligence predstavlja podjetjem tudi velik strošek, lahko se pojavi večje tveganje za goljufije in ogrozi notranje kontrole. Tudi vsak problem ni primeren za pristop umetne inteligence. Za učinkovito uporabo umetne inteligence mora obstajati določena stopnja ponovljivosti, da se lahko metoda posploši in se jo uporabi v drugih primerih. Umetna inteligenca ne more učinkovito delovati brez obsežnih zbirk podatkov, ki jih moramo priskrbeti. Poklic računovodje se bo v prihodnosti zaradi uvajanja umetne inteligence zagotovo spremenil. Uporaba sistemov, ki zmanjšujejo količino ročnih vnosov, avtomatizirajo knjiženje in pripravo poročil, sprejemajo klice in celo nanje odgovarjajo, lahko pomeni tudi manj dela in mogoče tudi manj delovnih mest za računovodje, kot jih poznamo danes. Zaradi tega bo pomembno, da računovodje posvetijo več časa tistemu, kar njihove stranke od njih najbolj pričakujejo. To pomeni, da bodo morali znati svetovati ter posredovati koristne informacije, ki jih bodo črpali iz pridobljenih podatkov. V magistrskem delu je uporabljen analitični in deskriptivni pristop. Pri iskanju odgovora na raziskovalno vprašanje gre za pregledno znanstveno raziskavo. Uporabljene so naslednje metode:  metoda kompilacije,  komparativna metoda in  metoda klasifikacije.

Keywords

računovodstvo;spremembe;umetna inteligenca;

Data

Language:	Slovenian
Year of publishing:	2019
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[B. Jurak]
UDC:	004.8:657(043.2)
COBISS:	13292060
Views:	1326
Downloads:	243
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ǂThe ǂartificial intelligence and changes in accounting
Secondary abstract:	The master's thesis presents artificial intelligence in accounting and the changes it brings, its advantages and disadvantages. Artificial intelligence has an interdisciplinary character, since it is related to several disciplines. It studies devices that are called Intelligent Systems. These are devices capable of deciding independently on the basis of past experience. Artificial intelligence and accounting work hand in hand. Already today, artificial intelligence is appearing in accounting, for example: when importing extracts from an online bank into an accounting program, importing fractures into a posting program, etc. Artificial intelligence will allow accountants to work from one main book anywhere and at any time. This means that, in the future, accountants will provide more value-added services and business consultations, as well as business planning and controls. Gaining new knowledge and acquiring new skills are tasks that future accountants will have. Smaller companies will have to be ready to adapt to new technologies, otherwise they will be at risk of failure. The introduction of artificial intelligence also represents a big burden on businesses, there may be a greater risk of fraud and a threat to internal control. Not every problem is suitable for machine learning approach. There must be a certain degree of repeatability for the effective use of artificial intelligence so that the method can be generalized and used in other cases. Artificial intelligence cannot function effectively without the extensive databases that we need to provide. In the future, the profession of accountant will certainly change due to the introduction of artificial intelligence. By using systems that reduce the amount of manual entries, automate posting and reporting, making calls and even answering them, this can also mean fewer jobs for accountants. This means that accountants will have to pay more attention to the needs expectations of their costumer. This means that they will need to be able to provide advice and to provide useful information that they will draw from the data obtained. An analytical and descriptive approach was used in the master's thesis. In finding an answer to the research issue, it is a transparent scientific study. The following methods were used:  compilation method,  comparative method and  classification method.
Secondary keywords:	Artificial Intelligence;Accounting;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	II, 66 str.
ID:	10986330