Automated accounting flows with AI: proposal of an architectural model for modern accounting firms

This study presents a comprehensive architectural model for AI-driven automated accounting workflows tailored to modern accounting firms. By integrating advanced AI technologies such as machine learning, natural language processing, and robotic process automation, the proposed framework enhances operational efficiency, accuracy, and regulatory compliance. The model is structured into five layers: Data Acquisition, Data Processing, Business Logic, Security and Compliance, and User Interface, each designed to address critical challenges in automation scalability and adaptability. Expert validation confirms potential efficiency gains up to 40%, supporting AI’s transformative impact on accounting practices. This architectural blueprint offers a strategic foundation for firms aiming to modernize their operations while managing data security and evolving regulatory demands. Future research should empirically test this model in real-world settings and explore ethical considerations associated with AI adoption in accounting.