Svetlana Nikolaevna Kovalenko The main approach of artificial intelligence is
Federal State Educational Budgetary Institution of Higher to gradually and strategically discover ways to
Education " Plekhanov Russian University of Economics»,
Stremyanny lane, 36, Moscow, 117997, Russian Federation. perform complex human actions and show
ORCID: https://orcid.org/0000-0003-3439-475X
how computer technologies can work as
E-mail: [email protected] humans would (CHUKWUDI, ODOH., 2018).
Natalia Alekseyevna Kalutskaya The potential of technologies and system
objects lies more in their intelligence,
Federal State Autonomous Educational Budgetary Institution of
Higher Education " Belgorod State National Research University versatility, and complexity than in the source of
"(NRU "BelSU"), Russia, Belgorod, Pobedy str., 85, 308015.
their power (LOMBARDO, 2015). Practicing
ORCID: https://orcid.org/0000-0002-1618-5594 accountants have been using technology for
E-mail: [email protected]
many years to increase capacity and make
Aleksei Ilyich Bolvachev effective and strategic decisions. ICAEW
Plekhanov Russian University of Economics, Stremyanny lane, 36, identified three broad issues that technology
Moscow, 117997, Russian Federation.
can help accountants solve (ICAEW, 2018).
ORCID: https://orcid.org/0000-0001-7537-6756 These include:
E-mail: [email protected]
Natalia Alekseevna Prodanova • providing cheap and accessible data
Plekhanov Russian University of Economics, Stremyanny lane, 36, to support decision-making.
Moscow, 117997, Russian Federation.
ORCID: https://orcid.org/0000-0001-5140-2702
• generating new ideas based on data
E-mail: [email protected] analysis.
Lyudmila Viktorovna Sotnikova • spending more time on important
University under the Government of the Russian Federation, tasks such as problem solving, planning
Moscow, Russian Federation Moscow, Leningradsky st., 49. and strategizing, decision-making,
ORCID: https://orcid.org/0000-0002-6582-3046 relationship building, and leadership.
E-mail: [email protected]
Technology driven by artificial intelligence
Olga Pavlovna Shevchenko
provides important improvements in all areas
Federal State Budgetary Educational Institution of Higher
Education “Kuban State Agrarian University named after I.T.
of accounting, is able to provide accountants
Trubilin” 350044, Krasnodar region, Krasnodar city, street with powerful abilities, and automate various
Kalinina, 13, Russian Federation.
tasks and solutions. In addition, the rapid
ORCID: https://orcid.org/0000-0001-9363-0295
change in capabilities and the nature of
E-mail: [email protected]
Received in: Approved in:
artificial intelligence systems allow for
2021-04-10 2020-05-27 continuous improvement.
DOI: https://doi.org/10.24115/S2446-622020217Extra-B939p.384-395
The methodological basis of the research is formed by the fundamental and applied
developments of domestic and foreign scientists and practitioners on this topic. Important
results of the research are determined on the basis of the use of general scientific methods,
including system, complex, structural, logical and comparative analysis.
Information and communication technologies (ICTs) are used not only by enterprises. The
global development of technologies for the implementation of various activities is one of the
ways to improve existing mechanisms. The Internet has become the main source of information
in the field of communication and information transmission.
Artificial Intelligence (AI) is the emergence of a technology that automatically processes input
actions efficiently and pliantly. It is a revolutionary technology to improve the productivity of
any profession. The four dimensions given by Carol and O'Leary describe artificial intelligence.
These dimensions include intelligence, business, research, and programming. Intelligent
measurement refers to the use of machinery and equipment so that human involvement in
operations is carried out from the point of view of business and research (CAROL; O'LEARY,
2013).
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S. N. Kovalenko; N. A. Kalutskaya; A. I. Bolvachev; N. A. Prodanova; L. V. Sotnikova; O. P. Shevchenko • 379
The programming field involves significant programming learning, problem solving, and the
search for various applicable techniques, as artificial intelligence researchers consider the
imitation of human thinking to be an important part of artificial intelligence (CAROL; O'LEARY,
2013).
Artificial intelligence has been introduced into the accounting profession for more efficient,
convenient and adequate performance of accounting activities and obtaining information with
the help of electronic services through computerized administrative services and the Internet.
This will enable all parties (government agencies, businesses, stakeholders, suppliers, revenue
recipients, and the public) to operate, conduct transactions, and share information.
This system can be created in corporate bodies and as an accounting education. The use of
technology in accounting has become widespread due to technological developments and its
use for obtaining management information based on integrated accounting information
systems (GÜNEY, 2014).
The main purpose of accounting is to provide information in the most appropriate and adapted
form to the appropriate users for making economic internal or external decisions. All
applicable fields in the modern world have adopted and adapted to the use of information and
communication technologies (BALDWIN, 2006).
The accounting profession is a broad sector that includes auditing, taxation, management,
forensic science, corporate reporting, and many areas of accounting that are not left out in this
evolutionary transformation. Accounting technology has become important in the educational
sector as it encourages students to acquire knowledge and literacy in a variety of accounting
applications and information (RUSSELL, 2010).
Artificial intelligence is a revolutionary development that could put forward the accounting
profession to execute and make strategic decisions more effectively than it has in the past.
Accounting practice has a history of using artificial intelligence (AI) for more than 25 years
(GREENMAN, 2017). Machine learning models, AI enhancements applied to data or other AI
developments can complement human thinking, be used to mitigate fraud, human error, and
improve the accuracy of accounting functions (SHIVANI, 2020). This is of great importance for
the accounting profession.
New technologies create better businesses, enabling them to enter new markets faster, make
significant global contributions, gain insights, and build relationships with existing and
potential customers (ELLIOTT, 1992). AI activities will be critical to accounting practices.
Accounting managers will be freed from the intensive and monotonous work in the domestic
accounting practice; the system will help to solve problems that have been missed or not
identified by human input. Automation, digitization, processing and sorting of all types of data
with the help of artificial intelligence will reduce the cost of performing these tasks manually
and ensure high productivity. It creates an opportunity to effectively use the available resources
and information. The gap between the fields of accounting and computer science in artificial
intelligence can be closed by practicing accountants and researchers, as they combine both
fields to improve business productivity (FRANCIS, 2013).
Every area of technology in alliance with artificial intelligence will have a significant impact on
business as the world evolves towards development at all angles, such as quantum computing
or blockchain. This continuous development and expansion of technology is not about taking
on human involvement, but about combining human experience and machine learning models
that can complement human thinking to produce remarkable results. The goal of creating new
technologies is to create processes of operations with high accuracy, efficient performance
with the elimination of all forms of errors. Artificial intelligence will create a glamorous future
for the accounting profession.
Artificial intelligence is an opportunity for the growth and development of the business world
today. For this reason, practicing accountants and students should get proper and adequate
education and training in accounting technology developments in order to gain experience,
reliable skills in applying accounting and technological knowledge in combination, and
become a significant value for themselves and in the business world (SEYAL, NOAH & RAHIM,
2002).
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• 380 Artificial intelligence in the accounting profession
In addition, the developed technologies can show their full capabilities when studied and used
properly. Therefore, we need to understand their specific characteristics and how they can be
applied to real-world problems (ATTOLINI; THOMPSON, 2014).
The issue of using digital technologies in various areas of activity is becoming more and more
relevant every year, both around the world and in Russia. The use of digital tools in the
economy has dramatically changed the way information is collected, stored, processed, and
transmitted. In order to maintain the competitiveness of organizations in the context of modern
information technologies, as well as to speed up work and improve its quality by reducing the
impact of the human factor, changes in the economy have also affected accounting (TURNER
& APELT, 2004).
Currently, there is a tendency for the development of related sciences due to the
predominance of accounting practice over its methodology. At the same time, digitalization
has led to significant changes in the way accounting is conducted and has a positive impact on
its development (GREENMAN, 2017).
Today, the use of digital technologies in accounting, preparation and presentation of financial
statements is an integral part of even a small enterprise. The minimum necessary technical
means is a personal computer equipped with various software products that are most suitable
for conducting a particular activity of the organization. The use of software products allows you
to create electronic forms of documents and reports, analyze them, ensure the reliability of
data storage, which greatly facilitates the work of an accountant, reduces the risk of errors and
allows internal and external users to have free access to information.
The field of accounting, exactly like the other sectors of the economy, which significantly affect
the life of society, is undergoing significant changes, which are caused by the active
development of innovative technologies that are introduced into various production processes
of companies. Cloud technologies, which are one of the most global innovations that are used
in accounting, are essentially some servers on the Internet that are used for processing and
further storing certain information (ICAEW, 2018). It is worth saying that for ordinary users, such
servers together are a single virtual server, which is a "cloud". For employees of the accounting
sector, such a "cloud" allows not only to use various management systems, but also to quickly
switch between corporate and personal e-mail, together with an extensive documentary base
(ASTAKHOVA, 2015).
In this work, we consider the use of cloud technologies in accounting, in connection with which
we consider the concept of "Cloud accounting", which arose in 2010-2011. Note that despite
the fact that it was created quite recently, it enjoys quite extensive popularity, which is quite
possibly due to the ease of its use. In order to start using cloud technologies, it is enough for
an accounting employee to pay for access to an Internet program, which allows you to increase
the productivity of the workflow in the field of accounting in an online format. It should be
noted that a number of tasks are significantly simplified with the use of cloud technologies
(KALYAGIN, 2009).
Firstly, the process of forming primary accounting documentation is simplified; secondly, the
process of settlement operations in matters of tax payments and mandatory insurance
contributions is also becoming much more accessible; thirdly, the calculation of statistical data
necessary for the further functioning of the company is significantly accelerated. In addition to
these tasks, there are many others that are traditional in nature, which are also becoming more
accessible for execution.
Considering the advantages that cloud technologies give to employees of the accounting
sector, it should be noted not only the possibility of temporary rental of certain software, which
is carried out without directly purchasing a license, but also the absence of the need to
configure and constantly update computer programs that are installed directly on the
employee's personal computer. We also note that the equipment itself, on which the workflow
is carried out, is practically not loaded when using cloud technologies, so there is no need to
buy more expensive computers and other related tools, since the main load falls on Internet
servers.
Another advantage of the introduction of cloud technologies in the accounting sector workflow
is the increased mobility of employees – they cannot only carry out work activities from home,
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S. N. Kovalenko; N. A. Kalutskaya; A. I. Bolvachev; N. A. Prodanova; L. V. Sotnikova; O. P. Shevchenko • 381
but also move between offices or within the organization, while not stopping the workflow.
Finally, we note the ease of use of the technologies under consideration, which completely
eliminates the need for long-term training of employees, and also reduces the costs of the
organization (RAKHIMBERDIEV, 2020).
However, despite such a number of advantages, cloud technologies also have a number of
disadvantages that can negatively affect the labor process and its results. First, the use of cloud
technologies does not exclude the possibility of problems that are associated with both system
failures and interference in the Internet connection (KALYAGIN, 2009).
This is most likely due to the fact that, considering the system is quite new, in this regard, there
are some shortcomings in its work that have not yet been corrected. Nevertheless, scientists of
our time are actively engaged in the development and expansion of the capabilities of the
cloud technology sphere. It is also impossible to exclude some risks associated with the
confidentiality of the company's data, which, when using the "cloud", get to the Internet, and
therefore are at risk. Modern IT specialists also try to get rid of this drawback (PARASKEVOV,
2015).
Let's take a closer look at the services that can be provided by the cloud for professional
accountants. Note that there are three main types of services-infrastructure, platform and
application. The infrastructure that is provided as a service (IaaS) is an immediate opportunity
to use the computer infrastructure as a service, the essence of which is the lease of a virtual
character that is available for any operations and programs (RAZUMNIKOV. 2018).
A platform that is a service (PaaS) is the availability of the platform in question to perform a
number of operations related to web applications. The essence of this service is to provide the
same virtual computer that already has the necessary tools and programs that the employee
uses in the future. Application-service (SaaS) is the provision of software for rent. It is worth
noting that using such a service, the user gets the opportunity to work through a certain web
application, with which the employee performs various accounting tasks.
The use of cloud accounting among Western countries is gaining more and more popularity,
as for many business projects it is an excellent way to save capital and increase employee
productivity (SEMENIKHIN, 2018). However, for Russia, the use of online accounting is not so
common, as many users still doubt its effectiveness, security and convenience, so they prefer
to use more familiar software (ASTAFIEVA, 2020).
However, it is worth saying that the Russian market provides not only foreign programs that
automate business processes, but also domestic ones, which cannot be called less high-
quality. One of the first companies to enter the Russian market with their idea of using cloud
accounting was "My Business", "Accounting. Kontur", "Buchsoft". They are among the largest
and most successful, however, the role of the 1C platform as the main distributor should be
noted and the reason for the introduction of cloud technologies to mass use since the 1C:
Enterprise 8.3 platform is quite common among Russian companies (PRANKEVICH, 2020).
Summing up, we note that at the present stage of development, cloud technologies, which are
being introduced into the field of accounting, have not only a number of advantages, but also
some disadvantages, which are actively fought by scientists working in the field of IT
technologies. It is also worth saying that cloud accounting is gaining more and more popularity
and distribution, as they have a positive impact not only on the productivity and efficiency of
the workflow of the employees themselves, but also reduce the economic costs of the
enterprise itself, as they provide the use of virtual equipment, which significantly reduces the
load on the user's personal computer. It is important to understand that the use of cloud
technologies is beneficial for both large enterprises and small and medium-sized businesses,
as there are many variations of services that are provided when using cloud accounting. Many
scientists predict the further development and strengthening of cloud technologies in the field
of accounting in the Russian market, so it is important to study and develop this area.
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• 382 Artificial intelligence in the accounting profession
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A contabilidade, classificada como Accounting, classified as an La contabilidad, clasificada como
um sistema de informação, hoje em information system, today in our un sistema de información, hoy en
nosso mundo está alinhada com a world is aligned with information día en nuestro mundo está alineada
tecnologia da informação para technology to expand its con la tecnología de la información
expandir suas capacidades de productivity capabilities. As para ampliar sus capacidades de
produtividade. Como provedores de information providers, accountants productividad. Como proveedores
informações, os contadores devem must improve the efficiency and de información, los contables
melhorar a eficiência e a productivity of their tasks and deben mejorar la eficacia y la
produtividade de suas tarefas e operations. Technological changes productividad de sus tareas y
operações. Mudanças tecnológicas occur over time, and this has made operaciones. Los cambios
ocorrem ao longo do tempo, o que accounting activities and tasks tecnológicos se producen con el
facilitou as atividades contábeis e as easier. The accounting profession tiempo, y esto ha facilitado las
tarefas. A profissão contábil mudou has changed as a result of the actividades y tareas contables. La
como resultado da evolução do evolution of accounting software, profesión contable ha cambiado
software contábil, da tecnologia da information technology, and the como resultado de la evolución del
informação e dos últimos avanços latest advances in artificial software de contabilidad, la
em inteligência artificial. A prática intelligence. Accounting practice is tecnología de la información y los
contábil não é a única beneficiária do not the only beneficiary from the últimos avances en inteligencia
uso de tecnologia da informação, use of information technology, artificial. La práctica contable no es
estudantes, órgãos e administrações students, bodies and la única beneficiaria del uso de la
dentro da contabilidade têm sido administrations within accounting tecnología de la información, los
efetivamente afetados pelo poder have been effectively affected by estudiantes, los organismos y las
dos sistemas digitais, pela the power of digital systems, the administraciones dentro de la
compreensão dos sistemas e understanding of information contabilidad se han visto
tecnologias de informação e sua systems and technologies, and efectivamente afectados por el
aplicação na educação contábil. Os their application in accounting poder de los sistemas digitales, la
alunos melhorarão sua compreensão education. Students will improve comprensión de los sistemas y
e capacidade prática de usar a their understanding and practical tecnologías de la información, y su
tecnologia e a aplicarão à profissão ability to use technology and apply aplicación en la educación
contábil. it to the accounting profession. contable. Los estudiantes
mejorarán su comprensión y
capacidad práctica para utilizar la
tecnología y aplicarla a la profesión
contable.
Inteligência artificial. Artificial intelligence. Inteligencia
Profissão contábil. Tecnologia. Accounting profession. artificial. Profesión contable.
Globalização. Technology. Globalization. Tecnología. Globalización.
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