THE IMPACT OF ARTIFICIAL INTELLIGENCE TECHNOLOGY ON MANAGEMENT ACCOUNTING RESEARCH

UDC 37
DOI: 10.36871/ek.up.p.r.2025.03.13.018

Authors

Lidiya K. Tochieva,
Ingush State University

Abstract

In recent years, artificial intelligence algorithms have begun to demonstrate their potential in corporate operations and management with the support of big data and computing power of computers. This new technology will have an impact on management accounting and management accounting research. First, AI has speed and endurance that surpass humans in processing and analyzing information. This feature means that it will change the methods of information processing and analysis in management accounting, which are based on the limitations of human computing power and attention. Secondly, due to the advantages of artificial intelligence in speed and endurance, artificial intelligence applications will replace some human-performed management accounting functions, and a situation will arise in which humans and artificial intelligence will "work together" for a long time in enterprises. Based on this, this article will consider in detail the topic of the impact of artificial intelligence technology on management accounting research.

Keywords

technology, artificial intelligence, management accounting, corporate operations