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Artificial Intelligence in Accounting: What the past and present mean for the future

dc.contributor.authorKalinowski, Jacek
dc.contributor.authorKalinowski, Piotr
dc.date.accessioned2025-11-28T08:44:36Z
dc.date.available2025-11-28T08:44:36Z
dc.date.issued2025-11-28
dc.identifier.citationKalinowski J., Kalinowski P., Artificial Intelligence in Accounting: What the past and present mean for the future, Wydawnictwo Uniwersytetu Łódzkiego, Lodz 2025, https://doi.org/10.18778/8331-880-6en
dc.identifier.isbn978-83-8331-879-0
dc.identifier.urihttp://hdl.handle.net/11089/56793
dc.description.abstractThe monograph is a guide to the world of AI in accounting. Starting from the Neolithic Revolution, through the Metal Age, up to computers and generative models, the authors lead the reader through the complex world of technology and finance. The aim of this monograph is to analyse how AI and generative models affect accounting, evaluating practical opportunities and risks. The authors outline the history that shaped accounting tools and today's views of new technologies and consider their implications for the profession's future. They also systematize and clarify core AI and generative-model concepts to help practitioners apply them in daily work. The research methods of this work include: a review of the literature, historical analysis, and numerous case studies from practice. The results of the research presented in the monograph include a description of the impact of AI on the technological and behavioral dimensions of accounting processes. The authors explain how the role of accountants is shifting from record-keeping toward expert analysis and advisory functions. However, the effective implementation of AI tools requires appropriate standards that cover the control of processed data and the continuous improvement of accountants’ qualifications. Equally important is the adherence to proper ethical standards in the use of AI in accounting. It should be remembered that AI is a tool that supports humans and enhances the efficiency of their work but does not replace them. A unique feature of the monograph is that it combines historical contexts with practice, distinguishing lasting patterns from temporary innovations, offering examples of ready-made AI solutions in accounting, and providing a synthesis of these issues for practitioners and educators.en
dc.description.abstractMonografia jest przewodnikiem po świecie SI w rachunkowości. Począwszy od czasów Rewolucji Neolitycznej, przez Epokę Metalu, aż po komputery i modele generatywne autorzy prowadzą czytelnika przez złożony świat technologii i finansów. Celem monografii jest analiza tego jak sztuczna inteligencja i modele generatywne wpływają na rachunkowość, oceniając praktyczne szanse i ryzyka. Autorzy śledzą historyczne czynniki, które ukształtowały narzędzia rachunkowości i dzisiejsze postrzeganie nowych technologii oraz rozważają ich konsekwencje dla przyszłości zawodu. Systematyzują i wyjaśniają także kluczowe pojęcia dotyczące sztucznej inteligencji i modeli generatywnych, aby pomóc praktykom stosować je w codziennej pracy. W pracy zastosowano takie metody badawcze jak: przegląd literatury, analiza historyczna i liczne studia przypadków z praktyki. Wynikiem przeprowadzonych w monografii badań jest opis wpływu SI na wymiar technologiczny i behawioralny w procesach rachunkowości. Autorzy objaśniają jak rola księgowych przesuwa się od ewidencji ku analizie eksperckiej i doradztwu. Skuteczne wdrożenia narzędzi AI wymagają jednak odpowiednich standardów obejmujących kontrolę przetwarzanych danych oraz ciągłego podnoszenia kwalifikacji księgowych. Równie istotnym czynnikiem jest także zachowanie właściwych norm etycznych przy wykorzystaniu SI w rachunkowości. Należy pamiętać o tym, że jest to narzędzie, które wspomaga człowieka i zwiększa efektywność jego pracy, ale go nie zastępuje. Unikalną cechą monografii jest to, że łączy uwarunkowania historyczne z praktyką, oddzielając trwałe wzorce od tymczasowych innowacji, oferując przykłady gotowych rozwiązań SI w rachunkowości oraz syntezę tych zagadnień dla praktyków i edukatorów.pl
dc.language.isoen
dc.publisherWydawnictwo Uniwersytetu Łódzkiegopl
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectsztuczna inteligencja w rachunkowościpl
dc.subjectgeneratywna sztuczna inteligencja (GenAI)pl
dc.subjectrobotyzacja procesów (RPA) w rachunkowościpl
dc.subjectuczenie maszynowe (ML) w rachunkowościpl
dc.subjectprzetwarzanie języka naturalnego (NLP) w rachunkowościpl
dc.subjectartificial intelligence in accountingen
dc.subjectgenerative artificial intelligence (GenAI)en
dc.subjectrobotic process automation (RPA) in accountingen
dc.subjectmachine learning (ML) in accountingen
dc.subjectnatural language processing (NLP) in accountingen
dc.titleArtificial Intelligence in Accounting: What the past and present mean for the futureen
dc.title.alternativeArtificial Intelligence in Accounting: What the past and present mean for the futurepl
dc.typeBook
dc.page.number117
dc.contributor.authorAffiliationKalinowski, Jacek - University of Lodz, Faculty of Management, Department of Accountingen
dc.contributor.authorAffiliationKalinowski, Piotr - University of Lodz, Faculty of Management, Department of Accountingen
dc.identifier.eisbn978-83-8331-880-6
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dc.identifier.doi10.18778/8331-880-6


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