Бухгалтерський облік та фінансова звітність в ІТ-сфері України: можливості штучного інтелекту.

Abstract

This study intricately examines the integration of artificial intelligence (AI) within Ukraine's rapidly evolving IT sector, with a keen awareness of the transformative capacities inherent in advancing AI technologies. While focusing primarily on the domains of accounting and financial reporting, this research rigorously explores AI's impact on precision, especially within the intricate web of geopolitical complexities. Employing Bayesian modelling techniques, we methodically evaluate AI's efficacy in elevating the precision of financial reporting, even when navigating through crises. Our empirical findings determinedly prove the overwhelmingly positive influence of AI, showcasing its capacity to enhance accuracy and effectively mitigate the disruptive consequences of crises. Furthermore, our study investigates the profound implications of AI on decision-making processes. Through a meticulously designed 2x2x2 factorial experiment, we unravel intricate relationships between various AI attributes and decision-making variables, specifically tailored to the unique Ukrainian context. The three-way repeated measures ANOVA reveals that AI performance, purpose, and process intricately shape participants' psychological metrics such as reliance, confidence, attitude, and trust in AI recommendations. Inconclusively affirming AI's pivotal role in enhancing decision-making confidence and amplifying reporting accuracy, we underscore its potential to serve as a critical tool for crisis mitigation. By rapidly processing data, offering predictive insights, and facilitating error detection, AI emerges as an indispensable asset for maintaining data accuracy amid periods of heightened uncertainty and crisis. As Ukraine's IT sector continues its upward trajectory, AI stands as an essential ally, championing financial stability and sectoral resurgence. These findings resonate profoundly with a diverse spectrum of stakeholders, emphasizing the tangible advantages AI brings to the complex realm of accounting and financial reporting within Ukraine's vibrant IT sector