MOGUĆNOSTI I IZAZOVI DIGITALNE TRANSFORMACIJE RAČUNOVODSTVA UZ PRIMJENU VJEŠTAČKE INTELIGENCIJE

 Peti naučni skup „Računovodstvena znanja kao činilac ekonomskog i društvenog napretka“ (2025) [421-435 str.]  

AUTHOR(S) / AUTOR(I): Srđan Lalić, Ljiljana Ž. Tanasić , Teodor M. Petrović 

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DOI: 10.46793/RZ25.421L

ABSTRACT / SAŽETAK:

U savremenom poslovnom okruženju, vještačka inteligencija (VI) postaje ključni faktor digitalne transformacije, pružajući značajne mogućnosti  unapređenja računovodstva putem automatizacije, prediktivne analitike i upravljanja finansijskim rizicima. U tom kontekstu, u radu su sagledane mogućnosti, izazovi i perspektive primjene VI u računovodstvu, sa fokusom na smanjenje operativnih troškova, poboljšanje tačnosti finansijskih analiza i unapređenje odlučivanja zasnovanog na obradi velike količine podataka u realnom vremenu. Međutim, integracija VI u poslovne sisteme donosi i brojne izazove, kao što su nedostatak transparentnosti algoritama, regulatorne barijere u pogledu zaštite podataka i određene etičke dileme. Budući razvoj VI u računovodstvu primarno treba biti usmjeren na razvoj objašnjivih modela VI, koji će omogućiti veću transparentnost i interpretabilnost algoritama, te integraciju s drugim naprednim tehnologijama, što će dodatno poboljšati sigurnost i tačnost finansijskih analiza. Takođe, neophodan je i razvoj hibridnih sistema koji kombinuju algoritamske analize sa ljudskom ekpertizom. Ovaj rad doprinosi postojećoj literaturi identifikovanjem ključnih izazova implementacije VI u računovodstvenu praksu, dajući preporuke za unapređenje regulatornih okvira i edukaciju računovodstvenih profesionalaca.

KEYWORDS / KLJUČNE REČI:

vještačka inteligencija (VI), računovodstvo, prediktivna analitika, automatizacija procesa

ACKNOWLEDGEMENT / PROJEKAT:

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