Artificial Intelligence and Accounting

Study of the most important aspects on the Application of Artificial Intelligence in the accounting field. Definition of the concept of Artificial Intelligence, based on the criteria of several authors, brief historical review and the most important characteristics were highlighted. Analyzing Artificial Intelligence in more depth, the most applied Artificial Intelligence Techniques were defined: expert systems, artificial neural networks, fuzzy logic and genetic algorithm. Of these techniques, the most widely applied in accounting are expert systems and neural networks. Expert systems are applied in the accounting field; in auditing, cost and management accounting, financial accounting, financial statement analysis and financial planning. On the other hand, artificial neural networks have application in the processing of financial information. The application of Artificial Intelligence in corporate solvency was also addressed.

Autorentext

Master in Management Accounting. Assistenzprofessor an der Fakultät für Bauwesen - Universidad Central Marta Abreu de las Villas (UCLV). Sie unterrichtet Betriebswirtschaft und Angewandte Informatik. Buchhalter des internationalen Kooperationsprojekts Habitat 2 zwischen der UCLV und der Direktion für Entwicklung und Zusammenarbeit DEZA.