ARTIFICIAL INTELLIGENCE AS A FACTOR IN INTELLIGENT REPORTING AND THE RELIABILITY OF REPORTING DATA
Keywords:
artificial intelligence, intelligent reporting, machine learning, sustainable development, digital transformation, accounting, ESG, data reliabilityAbstract
Digital development in accounting necessitates a shift towards cognitive integration driven by artificial intelligence. The aim of this article is to clarify the role of artificial intelligence as a driving factor in the development of an intelligent and sustainable reporting system. The results identify three key dimensions of the emerging reporting model: data multidimensionality, predictive capabilities, and real-time reporting. The study demonstrates that the application of machine learning algorithms and natural language processing (NLP) enables the assessment of unstructured information as well as environmental, social, and governance (ESG) indicators. The analysis confirms that emerging technologies enhance the control, reliability, and comparability of reporting data, creating conditions for more reliable information support for managerial decision-making. At the same time, the leading role of human professional judgment and responsibility in decision-making is maintained.
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