The Impact of Artificial Intelligence on Computerized Accounting Systems and Data Analysis
Keywords:
Artificial Intelligence; Computerized Accounting Systems; Machine Learning; OCR; Predictive Analytics.Abstract
This paper examines the impact of Artificial Intelligence (AI) on Computerized Accounting Systems (CAS) and data analysis, focusing on automation, reporting, system integration, and decision-making. The study uses a qualitative and descriptive research methodology based on academic literature, official software documentation, company websites, product information, and interviews with selected Albanian CAS providers. The analysis compares the level of AI integration in Albanian CAS, Balkan CAS/ERP systems, and international CAS/ERP platforms.
The paper discusses several AI-related technologies that can be integrated into CAS, including Machine Learning, Optical Character Recognition, Intelligent Document Processing, Natural Language Processing, Robotic Process Automation, Business Intelligence, and Virtual Assistants. The findings show that international CAS/ERP systems demonstrate a higher level of AI maturity, especially through predictive analytics, AI assistants, intelligent document processing, workflow automation, and advanced reporting. In contrast, Albanian CAS are mainly focused on accounting digitalization, fiscal compliance, reporting, integration, and rule-based automation, while advanced AI features remain limited or not clearly documented.
Using the Technology-Organization-Environment framework, the paper concludes that AI adoption in CAS depends on technological capabilities, organizational readiness, and environmental factors such as regulation, fiscalization, market pressure, and software provider support.
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