Innovative Approaches to the Use of Artificial Intelligence in Accounting, Control, and Analytical Processes to Enhance Enterprise Competitiveness

Introduction: In an unpredictable economic climate, the integration of artificial intelligence (AI) has gained prominence in enhancing accounting, control, and analytical processes, thereby improving the competitiveness of businesses. This study aimed to systematize approaches to leveraging AI for refining these processes and strengthening the competitive position of modern enterprises.Methods: The study employed a comprehensive literature review to examine artificial intelligence's implementation, benefits, and limitations in accounting and analytical processes. A structured approach to data selection ensured relevance and reliability, focusing on thematic relevance, recent advancements, and quality assessments to form a balanced dataset for analysis.Results: The findings indicated that the AI market is rapidly expanding, with a growing interest in applying AI technologies to manage large datasets and complex information requiring detailed analysis. AI was found to reduce the burden of routine tasks for auditors, freeing time for strategic and high-value operations. Furthermore, the integration of AI improved the accuracy and efficiency of accounting and auditing processes, minimized costs associated with repetitive work, and optimized the use of various organizational resources. These benefits are particularly significant for Ukrainian enterprises, which face unique economic and operational challenges.Conclusions: The study concluded that adopting AI in accounting and auditing provides substantial advantages, including enhanced process efficiency, cost reduction, and better resource utilization. These findings underscore the critical role of AI in transforming traditional accounting practices and offer practical implications for businesses seeking to maintain a competitive edge in a dynamic economic environment