USE OF ARTIFICIAL INTELLIGENCE TECHNOLOGY FOR ACCOUNTING OF AGRICULTURAL ENTERPRISES

Abstract

The article examines the relevance and possibilities of using artificial intelligence (AI)
technology in the accounting of agricultural enterprises. Digital transformation (digitalization) of the
accounting system with existing theoretical developments form a generalized representation of these
processes, but one of the undefined problems remains the implementation of digital technologies in
the form of artificial intelligence.
The purpose of the article is to reveal the features of the use of artificial intelligence in the
field of accounting for the needs of agricultural enterprises and the formation of directions for the
transformation of the accounting system in the conditions of digital technologies.
The novelty of the publication is the consideration of the main challenges faced by
agricultural enterprises in the process of data collection and processing, which require attention and
solutions. The possibilities of using artificial intelligence, its advantages and disadvantages in
accordance with aspects of accounting are disclosed. The implementation of artificial intelligence in the field of accounting of agricultural enterprises will contribute to increasing the accuracy of
financial accounting, reducing risks and improving the management of financial processes.
The artificial intelligence has its limitations and potential problems. It can be a source of
unpredictable results due to programming or training errors. In addition, the ethical aspects of using
artificial intelligence, especially in areas where jobs or privacy may be threatened, require careful
consideration.
Conclusions. Artificial intelligence can be useful in agriculture, but only if used carefully and
prudently. It is important to develop and use artificial intelligence with an awareness of its capabilities
and limitations, and to adhere to ethical standards of use. This will help maximize the benefits of AI
and avoid potential negative consequences. Further research should be directed to the study of
effective practical tools and the search for effective methods of implementing artificial intelligence
technology in agricultural enterprises in conditions of full digitalization.