The Role of Artificial Intelligence in the Transformation of Healthcare Accounting

Abstract

The article presents a comprehensive analysis of the transformation processes in the accounting profession under the influence of artificial intelligence (AI) technologies in relation to healthcare organizations. The relevance of the study is due to the need to improve the efficiency of resource management in healthcare institutions in the context of the industry’s digitalization. Based on a systematic approach that includes the analysis of statistical data, a review of the implementation of AI solutions, and a comparative evaluation of educational programs, it has been proven that modern tools can automate half of routine operations, reduce the number of errors in the accounting of consumables, and improve the accuracy of forecasting the need for supplies. It has been revealed that traditional accounting methods lead to budget losses of up to 15 % of the procurement volume. The article substantiates the need to form a new type of professional competencies for medical organization accountants, which combine technical skills (working with AI, data analysis) and cognitive abilities (critical thinking, project management). Practical recommendations have been developed for modernizing educational programs and creating a system of continuous professional development for healthcare accountants.