Integration of Intelligent Digital Technologies into Accounting and Management Systems of Insurance Companies

The increasing volume of data and digitalisation of the insurance sector have made traditional accounting information systems (AIS) less effective. This article examines the integration of Big Data and AI into insurance AIS, assessing their impact on operational efficiency, process transparency, and managerial decision-making. The methodology includes a narrative literature review with thematic analysis and practical case studies. Results show that ML, DL, RPA, Blockchain, and GenAI enhance forecasting accuracy, automate routine processes, optimise resources, and personalise customer experience. The study concludes that systematic technology integration combined with workforce digital skill development and adherence to ethical and regulatory standards creates a resilient and competitive insurance ecosystem.