Viktor D. Guchua

TRANSFORMATION OF ACCOUNTING IN THE DIGITAL ECONOMY: THE IMPACT OF AUTOMATION AND AI

The introduction of automation and artificial intelligence (AI) technologies into the accounting practices of organizations is transforming the function of accounting from the field of recording business transactions to the field of strategic analytics and forecasting. Robotic process automation (RPA), cloud platforms, and machine learning algorithms are being used to ensure the efficiency of reporting and minimize human error. This article analyzes the mechanisms of digitalization in accounting in Russia, explores key technologies such as RPA systems and blockchain solutions, and evaluates their impact on the accuracy, transparency, and efficiency of financial management.