Vpliv pojava umetne inteligence na poslovodno računovodstvo

diplomsko delo

Špela Pistotnik (Avtor), Daniel Zdolšek (Mentor)

Povzetek

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.

Ključne besede

umetna inteligenca;poslovodno računovodstvo;računovodstvo;revizija;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2024
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	Š. Pistotnik
UDK:	657.1:004.8
COBISS:	206513155
Št. ogledov:	65
Št. prenosov:	3
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	ǂThe ǂimpact of artificial intelligence on management accounting
Sekundarni povzetek:	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.
Sekundarne ključne besede:	Artificial intelligence;management accounting;accounting;auditing;future of management accounting.;
Vrsta dela (COBISS):	Diplomsko delo/naloga
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	1 spletni vir (1 datoteka PDF (IV, 39 str.))
ID:	24557520