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International Accounting

Digitalization and artificial intelligence in accounting: Achievements and prospects

Vol. 26, Iss. 5, MAY 2023

Received: 20 April 2023

Received in revised form: 27 April 2023

Accepted: 4 May 2023

Available online: 16 May 2023


JEL Classification: ћ41

Pages: 500Ц521


Tat'yana Yu. DRUZHILOVSKAYA National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation


Subject. This article discusses the issues related to digitalization and artificial intelligence in accounting.
Objectives. The article aims to identify the prospects for dealing with challenges and areas of concern related to digitalization and artificial intelligence in accounting.
Methods. For the study, I used a critical analysis, synthesis, comparison, observation, and the analogy approach.
Results. The article finds a significant difference in the terminology used in different scientific works in relation to the digitalization of accounting. Different authors interpret many concepts in the field of digitalization of accounting in different ways. In particular, this applies to the concept of Artificial Intelligence.
Conclusions and Relevance. The importance of digital technologies in accounting necessitates the streamlining of the terminology used and the development of a holistic concept of digitalization in accounting. The results obtained have both applied and theoretical applications in the field of financial accounting.

Keywords: digitalization, automation, artificial intelligence, robotic automation, informatization, computerization


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Vol. 26, Iss. 5
May 2023