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Artificial intelligence in management accounting
[Využití umělé inteligence v manažerském účetnictví]

Author

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  • Aneta Zemánková

Abstract

The paper deals with the possibilities of using artificial intelligence in tasks and activities of management accounting. Its aim is to create a comprehensive overview of the current state and possibilities of utilization of artificial intelligence technologies in management accounting, based on a systematic literature review of empirical literature. Academic articles were complemented by current surveys of research consulting companies and professional organizations and bodies. Literature review results are grouped by specific key areas of management accounting, analyzing the tools for facilitating the budgeting and calculation processes or performance measurement. Artificial intelligence is also presented as a customization process or strategic decisions support. Resulting from the executed analysis, a few fundamental aspects affecting the success of artificial intelligence technologies implementation were determined, primarily the quality of the primary data and reasonable choice of activities suitable for automation.

Suggested Citation

  • Aneta Zemánková, 2021. "Artificial intelligence in management accounting [Využití umělé inteligence v manažerském účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2021(4), pages 81-99.
    • Handle: RePEc:prg:jnlcfu:v:2021:y:2021:i:4:id:569:p:81-99
    DOI: 10.18267/j.cfuc.569
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    References listed on IDEAS

    as
    1. Adriana Grigorescu & Daniela Baiasu & Razvan Ion Chitescu, 2020. "Business Intelligence, the New Managerial Tool: Opportunities and Limits," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 651-657, August.
    2. Heimo Losbichler & Othmar M. Lehner, 2021. "Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 22(2), pages 365-382, January.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Artificial intelligence; ERP system; Management accounting; Umělá inteligence; ERP systém; Manažerské účetnictví;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O14 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology

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