MOGUĆNOSTI I IZAZOVI DIGITALNE TRANSFORMACIJE RAČUNOVODSTVA UZ PRIMJENU VJEŠTAČKE INTELIGENCIJE

In the modern business environment, artificial intelligence (AI) is becoming a key driver of digital transformation, offering significant opportunities to enhance accounting through automation, predictive analytics, and financial risk management. In this context, the paper examines the opportunities, challenges, and prospects of applying AI in accounting, with a focus on reducing operational costs, improving the accuracy of financial analyses, and enhancing decision-making based on real-time big data processing. However, the integration of AI into business systems also brings numerous challenges, such as a lack of algorithmic transparency, regulatory barriers regarding data protection, and certain ethical dilemmas. The future development of AI in accounting should primarily focus on the advancement of explainable AI (XAI) models, which will enable greater transparency and interpretability of algorithms, as well as integration with other advanced technologies, further improving the security and accuracy of financial analyses. In addition, the development of hybrid systems that combine algorithmic analysis with human expertise is essential. This paper contributes to the existing literature by identifying key challenges in the implementation of AI in accounting practice and providing recommendations for improving regulatory frameworks and educating accounting professionals.