ETIČKI I PRAVNI ASPEKTI PRIMJENE VJEŠTAČKE INTELIGENCIJE (AI) U RAČUNOVODSTVU I POSLOVNIM FINANSIJAMA

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DOI: https://doi.org/10.46793/RZ26.003SR

ABSTRACT / SAŽETAK:

Primjena vještačke inteligencije (AI) u računovodstvu i poslovnim finansijama otvara značajne mogućnosti za unapređenje efikasnosti, tačnosti i analitičke podrške odlučivanju, ali istovremeno pokreće važna etička i pravna pitanja. Cilj rada je da, na osnovu analize savremene literature, relevantnih regulatornih okvira i rezultata empirijskog istraživanja, identifikuje ključne izazove i mogućnosti etički i pravno održive primjene AI u ovoj oblasti. Empirijsko istraživanje sprovedeno je anketiranjem stručnjaka iz oblasti računovodstva i poslovnih finansija. Rezultati pokazuju da se AI alati već koriste u praksi, ali pretežno na individualnom, a ne organizacijski sistematizovanom nivou. Ispitanici potvrđuju korisnost AI, ali ističu potrebu za stručnim nadzorom, jasnijim regulatornim okvirom i razvijenijim etičkim smjernicama za njenu primjenu.

KEYWORDS / KLJUČNE REČI:

upravljanje AI, etika u računovodstvu i finansijama, pravni okviri, profesionalni sud, finansijsko odlučivanje

ACKNOWLEDGEMENT / PROJEKAT:

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