TFL Vsebine / Revija SIR*IUS

The use of artificial intelligence in Slovenian accounting practice

Umetna inteligenca (UI) je med nami že vrsto let. V zadnjem letu pa se o njej govori tudi izven strokovnih krogov, saj so orodja umetne inteligence skoraj brezplačno na voljo vsakemu, ki ima dostop do svetovnega spleta. Zanimalo nas je predvsem, koliko slovenskih računovodij umetno inteligenco že uporablja, kako in kakšno je njihovo stališče o umetni inteligenci v slovenski računovodski praksi. V prispevku na kratko povzamemo rezultate ankete SURS-a o uporabi umetne inteligence v Sloveniji. Sledi anketa, ki smo jo oktobra 2023 izvedli sami in s katero smo želeli ugotoviti, kako se na uporabo umetne inteligence pripravljajo slovenski računovodje. Na podlagi izkušenj in izobraževanj o umetni inteligenci izpostavljamo tri pravila za varno rabo in podajamo nekaj zanimivih predlogov za uporabo umetne inteligence v računovodski praksi. V sklepu prispevka izpostavljamo, zakaj je pomembno, da računovodje sledijo spremembam, ki jih prinaša umetna inteligenca.

Artificial intelligence (AI) has been with us for many years. In the last year, however, AI has also been the talk of the town outside professional circles, as AI tools are available almost free of charge to anyone with access to the World Wide Web. We were particularly interested in how many Slovenian accountants are already using AI, in what way and how they see AI being used in Slovenian accounting practice. In this paper we briefly summarise the results of a survey conducted by the Statistical Office of the Republic of Slovenia (SURS) on the use of AI in Slovenia. This is followed by a survey we conducted ourselves in October 2023 to find out how Slovenian accountants are preparing for the use of AI. Based on our experience and training on AI, we highlight three rules for the safe use of AI and make some interesting suggestions for the use of AI in accounting practice. In the conclusion, we highlight why it is important for accountants to keep abreast of the changes brought about by AI.