ARTIFICIAL INTELLIGENCE IN THE MANAGEMENT ACCOUNTING OF COMMERCIAL STRUCTURES: NEW OPPORTUNITIES
The development of the digital economy leads to the accelerated introduction of artificial intelligence technologies, which creates new wide opportunities for justifying management decisions, including the use of management accounting tools. The purpose of the research is to consider the possibilities of using artificial intelligence in the practice of management accounting and related changes in the characteristics of elements of the methodology of management accounting as a field of scientific knowledge. The scientific novelty of the study is the development of characteristics of the management accounting methodology elements caused by the use of artificial intelligence and reflecting the strengthening of the role of accounting within the system of economic entity management. The authors proposed interpretations of elements of the logical structure of the methodology of management accounting of an object (historical, current and future information about the costs and results of financial and economic activities in different contexts and details), a subject (financial and economic activities of economic entities and their structural elements), and methods (general and specific). The authors proposed to extend the formulation of goals of management accounting (increased efficiency, accuracy and completeness of the information provided to management) and tasks (identification and measurement of performance; improving the efficiency of information collection; prompt preparation and processing of information with a given degree of detail and depth of the time lag; strengthening of quality management analysis, control, planning, and forecasting). Besides, the paper contains the suggestion of supplementing the methodological characteristics of the principles and functions of management accounting with new analytical and organizational capabilities, which together will allow management accounting to get both the expanded tool capabilities and new content. The authors concluded that artificial intelligence, along with other digital innovations, can become an applied tool for management accounting.
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