Анотація
Використання можливостей штучного інтелекту в фінансовому обліку підприємств поступово переходить із сфери суто наукових досліджень у практичне використання суб'єктами господарювання. Результати самого популярного напрямку використання штучного інтелекту, а саме машинного навчання в питаннях прогнозування, виявлення помилок та шахрайства стає буденною справою та має величезні позитивні результати. Однак в умовах економіки, яка динамічно розвивається та змінюється, на яку мають вплив економічні, політичні, геополітичні показники, мають особливу цінність нестандартні, оригінальні, нетипові рішення, які базуються не тільки на відомих алгоритмах, а й на професійному судженні та нетиповому баченні фахівця бухгалтерського обліку. Саме це є перспективним напрямом розвитку використання штучного інтелекту, що додає економічну та психологічну складову до технічних та інформаційних процесів
Ключові слова:
Використані джерела
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