Artificial Intelligence in Accounting : What the past and present mean for the future

Abstract

The monograph is a guide to the world of AI in accounting. Starting from the Neolithic Revolution, through the Metal Age, up to computers and generative models, the authors lead the reader through the complex world of technology and finance._x000D_ The aim of this monograph is to analyse how AI and generative models affect accounting, evaluating practical opportunities and risks. The authors outline the history that shaped accounting tools and today's views of new technologies and consider their implications for the profession's future. They also systematize and clarify core AI and generative-model concepts to help practitioners apply them in daily work. The research methods of this work include: a review of the literature, historical analysis, and numerous case studies from practice._x000D_ The results of the research presented in the monograph include a description of the impact of AI on the technological and behavioral dimensions of accounting processes. The authors explain how the role of accountants is shifting from record-keeping toward expert analysis and advisory functions. However, the effective implementation of AI tools requires appropriate standards that cover the control of processed data and the continuous improvement of accountants’ qualifications. Equally important is the adherence to proper ethical standards in the use of AI in accounting. It should be remembered that AI is a tool that supports humans and enhances the efficiency of their work but does not replace them._x000D_ A unique feature of the monograph is that it combines historical contexts with practice, distinguishing lasting patterns from temporary innovations, offering examples of ready-made AI solutions in accounting, and providing a synthesis of these issues for practitioners and educators.