ACCOUNTING OUTSOURCING AND ARTIFICIAL INTELLIGENCE:
A NEW ACCOUNTING STANDARD

Konon BAGRII

Chernivtsi Institute of Trade and Economics of SUTE, Chernivtsi (Ukraine)

https://orcid.org/0000-0002-3516-9565

Alexandru MANOLE

Artifex University of Bucharest, Bucharest (Romania)

https://orcid.org/0000-0003-2813-6025

DOI: http://doi.org/10.34025/2310-8185-2026-1.101.10

Keywords: outsourcing, accounting services, artificial intelligence, digitalization, accounting, automation, cloud technologies, management accounting.

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Summary

In the current conditions of digitalization of the economy and the development of the information society, accounting is undergoing significant transformations. Traditional methods of accounting are gradually giving way to automated systems based on artificial intelligence (AI) technologies. The integration of outsourcing of accounting services with digital platforms and AI tools is becoming particularly relevant, which forms a new standard for organizing accounting processes. The purpose of the article is to study the features of the development of outsourcing of accounting services in the context of the active implementation of artificial intelligence technologies, to determine the advantages, risks and prospects for the formation of a new accounting standard.

The study used methods of scientific generalization, analysis and synthesis, comparative analysis, a systems approach, graphic and tabular modeling. The information base was scientific works of Ukrainian and foreign scientists, analytical materials on the development of digital technologies in the field of accounting.

It was established that the integration of artificial intelligence into the outsourcing of accounting services provides automation of routine operations, increased accuracy of accounting data, efficiency of reporting and optimization of enterprise costs. Key areas of application of AI in accounting outsourcing are identified and the main risks associated with data protection, ethical aspects and professional responsibility are outlined.

The practical value of the work lies in the possibility of using the results of the study by business entities, outsourcing companies and higher education institutions to form modern approaches to the organization of accounting.

Further scientific research should be directed to the study of the legal regulation of the use of artificial intelligence in accounting, the adaptation of international financial reporting standards to the digital environment and the development of the competencies of accountants of the future.

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Biographies of authors:

Konon BAGRII,

Chernivtsi Institute of Trade and Economics of SUTE

Candidate of Economic Sciences, Associate Professor,

Acting Head of the Department of Finance, Accounting and Taxation

Alexandru MANOLE,

Artifex University of Bucharest

Rector, PhD, University Professor

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