Abstract
The development of ERP class systems allowed IT programs used in accounting to go beyond keeping the books of account. In recent years, technological changes have introduced a real revolution, allowing the use of cloud computing systems and the use of big data analysis—big. The evolution of ERP IV class systems allows us to carry out technologically advanced works with application possibilities in IT accounting systems elements of artificial intelligence—AI (Artificial Intelligence). The purpose of the article is to present the development of ERP class systems in accounting IT systems and the possibilities of use artificial intelligence elements in these systems, mainly ML—machine learning. The article draws attention to the legal foundations of book keeping using computer systems and the associated responsibility of financial and accounting services. The development of information systems has an impact on the skills, competence, ethical behavior and the role of an accountant in an enterprise.
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Notes
- 1.
For more information see the conference Selmer Bringsjord, Naveen Sundar Govindarajulu, Artificial Intelligence, Stanford Encyclopedia of Philosophy, Available online https://plato.stanford.edu/entries/artificial-intelligence/. Accessed 13 Sept 2019.
- 2.
Gartner—is the world’s leading research and advisory company. More information about cognitive technologies and artificial intelligence: https://www.gartner.com/en/about. Accessed 30 Sept 2019.
- 3.
More on the use of RPA technology Hońko S., “Works in accounting or accountants should be afraid of them”. Conference of the Accountants Association in Poland ‘Electronic accounting reports’ 2019. Warsaw.
- 4.
More on the importance of new technologies for management accounting Rybicka K. (2018) New Technologies—The impact of contemporary management accounting. Scientific Works of the Wrocław University of Economics.
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Grzeszczak, M. (2020). Intelligent Support of Accounting IT Systems in Modern Enterprises. In: Hernes, M., Rot, A., Jelonek, D. (eds) Towards Industry 4.0 — Current Challenges in Information Systems. Studies in Computational Intelligence, vol 887. Springer, Cham. https://doi.org/10.1007/978-3-030-40417-8_4
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