Theoretical FW

This study was anchored on the proposition of Damerji and Salimi (2021), which stated that

through the use of artificial intelligence the accountant can make an efficient financial decision

by having an opportunity to access the basics of different systems in addition to dealing with

complex numbers and reducing the burden of accounting work and the repetition of tasks.

Furthermore, this study was supported by the preposition of Askary et al. (2018), which stated

that artificial intelligence reduces the percentage of financial loss associated with producing false

and inaccurate accounting information, resulting in improved quality and efficiency of the

outputs of the accounting system, which helps senior management have better accounting and

make more efficient financial decisions.

Artificial intelligence meets the challenges arising from the need to improve the accounting

information system and adapt it to the information needs of individual stakeholder groups. In the

era of digitization of the economy, it is particularly important to identify the opportunities

created in the discussed area by artificial intelligence (Śledziewska, Włoch, 2020).

In short, this term can be defined as a type of systems that transform raw data into clear

information, on the basis of which knowledge is built necessary to make the right decisions and

consciously analyze activities in the enterprise. Initially this term was identified only with data

analysis tools (Anandarajan, Srinivasan, 2004).

Currently, effective information system is understood much more broadly, namely as an element

connecting various components that make up the infrastructure supporting decision-making

(Baaras, Kemper, 2008), providing decision-makers with comprehensive information, precise

analyzes and reports (Negash, 2004).