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Impact of Artificial Intelligence on Organizational Accounting and Control

Author

Listed:
  • Mihaylova Lyudmila

    (University of Ruse, Bulgaria)

  • Papazov Emil

    (University of National and World Economy, Bulgaria)

Abstract

Currently, the incorporation of artificial intelligence into organizational accounting and control can enhance the efficiency of these functions and data processing. Artificial intelligence speeds up error detection and rectification while reducing disparities in the initial data entry. The accounting teams within the organization exhibit a discernible impact, characterized by a decline in lower-skilled jobs and an emphasis on responsibilities that require extensive knowledge and the implementation of specialized control systems. The emphasis of accounting and control professionals will transition – grounded in financial and accounting data – toward data interpretation and decision-making counsel, as specialised knowledge and abilities are necessary for these functions. The objective of the study is to demonstrate the extent to which artificial intelligence may be utilized in accounting and control within organizations to enhance the execution of these functions.

Suggested Citation

  • Mihaylova Lyudmila & Papazov Emil, 2025. "Impact of Artificial Intelligence on Organizational Accounting and Control," Valahian Journal of Economic Studies, Sciendo, vol. 16(2), pages 13-20.
    • Handle: RePEc:vrs:vaecst:v:16:y:2025:i:2:p:13-20:n:1002
    DOI: 10.2478/vjes-2025-0012
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    References listed on IDEAS

    as
    1. Katya Antonova & Pavlina Ivanova, 2021. "Robotization And Artificial Intelligence - A New Model Of Cooperation And / Or Interaction Between Machines And People In The Workplace," HR and Technologies, Creative Space Association, issue 1, pages 60-76.
    2. Dedhy Sulistiawan & Felizia Arni Rudiawarni, 2019. "Industrial competition and earnings quality in Indonesia," International Journal of Economic Policy in Emerging Economies, Inderscience Enterprises Ltd, vol. 12(2), pages 121-129.
    Full references (including those not matched with items on IDEAS)

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    Keywords

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    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M2 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics

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