Methodological Approach to the Selection and Implementation of Artificial Intelligence Technologies in the Enterprise Accounting System
Year: 2026
Type: article
Abstract: The article examines current trends in the use of artificial intelligence technologies in the accounting system and identifies the prospects for their practical implementation at enterprises of different sizes. Based on an analysis of the scientific publications of Ukrainian and foreign scholars, it has been established that the vast majority of studies focus on the capabilities of artificial intelligence, the automation of individual accounting processes, and the transformation of the accounting profession, while the issue of selecting the most appropriate AI solutions depending on the specific characteristics of an enterprise remains largely unexplored. The paper proposes the author's approach to the implementation of artificial intelligence technologies, which is based on a two-stage model consisting of the operational and analytical levels. The operational level includes AI technologies aimed at automating routine accounting procedures, whereas the analytical level involves the application of AI for financial forecasting, risk analysis, assessment of the financial condition of an enterprise, and support for managerial decision-making. As a result of the study, an algorithm for the implementation of AI technologies by business entities was developed. The proposed algorithm makes it possible to determine the feasibility of AI implementation depending on the enterprise's level of digitalization, the volume of business operations, and the need for managerial analytics. The practical value of the proposed approach lies in its applicability to small, medium-sized, and large enterprises for selecting an appropriate level of AI implementation and optimizing digital transformation costs. In addition, the author proposes a scoring-based assessment scale that enables the selection of the most relevant AI services and comprehensive AI solutions according to the specific characteristics of a business entity. Finally, the paper outlines directions for further research, which should focus on the development of indicators for assessing the effectiveness of implementing AI technologies in accounting.
Source: Public Policy and Accounting
Author: Daryna Osipchuk
Institution: Zhytomyr Polytechnic State University
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7199398166