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Artificial Intelligence in Accounting. What the past and present mean for the future

Artificial Intelligence in Accounting. What the past and present mean for the future

Jacek Kalinowski, Piotr Kalinowski

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AI in Accounting. What the past and present mean far the future is an interdisciplinary work that shows how artificial intelligence and generative models are transforming the world of accounting. The authors combine the historical background of technology with practical case studies from global companies. The book is particularly important for accountants, who face the challenges of automation and redefining their role in the digital age. As reviewer Prof. Stanisław Hońko noted, they are the very audience who should turn to this book.

At the same time, it serves as a practical guide to AI tools. The authors organize and systematize a wide range of technologies - from OCR and R PA, through chatbots and popular solutions such as ChatGPT or Microsoft Copilot, to large language models including GPT, Gemini, Perplexity, and DeepSeek. Such a broad spectrum can easily overwhelm, but this book provides a clear and structured introduction. Reviewer Prof. Karol Klimczak highlighted its logical structure and comprehensive scope, which make the work valuable for both scholars and practitioners.

For that reason, AI in Accounting is not only essential reading for accountants, controllers, and auditors, but also an accessible guide for any one beginning their journey with AI - whether in finance, education, business, the arts, or any other field where artificial intelligence can become a source of support and inspiration.

Introduction     9

 

Chapter 1. Understanding Artificial Intelligence — Definitions, History, and Tools            13

1.1. Artificial Intelligence — Definitions, Boundaries, and Meanings            13

1.2. The History of Chatbots — Conversations That Changed the World      15

      1. ELIZA — The Ancestor          15
      2. PARRY — The Vision of Chatbots’ Potential    16
      3. Jaberwacky — Addressing the Limitations      17
      4. Siri — The Impact of Chatbots           18

1.3. The History of Artificial Intelligence — From Dreams to First Successes 20

      1. Humanity’s Early Dream       20
      2. The Dawn of the Age of AI   20
      3. Perceptron — The First Spark of Machine Intelligence 22
      4. AI Winters — Roadblocks in Development      22
      5. The Resurgence of AI — Breakthroughs in Backpropagation      23

1.4. The History of Artificial Intelligence — Breakthroughs, Crises, and New Hopes   24

      1. New Models, New Potential — Bayesian Networks and LSTM    24
      2. Deep Blue — The Machine That Beat the World Champion       25
      3. The Deep Learning Revolution — Hinton’s Legacy        26
      4. GPUs — Fuelling the Data-Hungry Brain          26
      5. GANs — Machines that Imagine        27
      6. GPT’s — Giving Machines a Voice      27
      7. AlphaFold 2 — AI Meets Biology        28
      8. From DALL·E and Sora — AI in Art      29
      9. The Oracle — ChatGPT and Its Impact             29

1.5. The AI Ecosystem — Introduction and Its Practical Relevance 30

      1. A First Look at Today’s AI Ecosystem 30
      2. ChatGPT (Platform by OpenAI)           31
      3. Claude (Platform by Anthropic)         32
      4. Gemini (Platform by Google DeepMind)          32
      5. Copilot (Platform by Microsoft)         33
      6. Perplexity (Platform by Perplexity AI) 33
      7. Grok (Platform by xAI)          34
      8. DeepSeek (Platform by DeepSeek AI) 34
      9. LLaMA-Based Tools (Various Platforms)          35

 

Chapter 2. The History of Technology and Artificial Intelligence in Accounting — From Invention to Automation    37

    1. The History of Invention — From Fire to Algorithm as the Context for AI Development       37
      1. The Technological March of Humanity Toward Intelligence       37
      2. Inventions as a Mirror of Social and Economic Changes              39
      3. Four Industrial Revolutions: From the Steam Engine to Algorithms    40
      4. Toward Intelligent Systems — The Birth of Thinking Machines  41
    2. The Origins of Counting — From Myths and the Abacus to Early Computational Practices   42
      1. The Abacus — The First “Digital” Accounting Tool        42
      2. From Myth to Logic — Ancient Sources of Accounting Technologies    43

2.3. The Age of Mechanical Dreams — Inventions That Transformed Accounting 46

      1. Leibniz’s Calculating Machine — The Mechanical Dream of Intelligence             46
      2. Mechanization and Digitization — From the Burroughs Machine to Mainframes            47
    2. The Dawn of the Digital Era — Microcomputers and Integrated Accounting Systems  51
      1. The Microcomputer Revolution and the Birth of Accounting Software   51
      2. From ERP to RPA — On the Integration and Automation of Accounting Systems             53
    3. Toward Intelligence — Machine Learning and Artificial Intelligence in 21st-Century Accounting           56
      1. The New Face of the Accounting Professional in the Digital Era 56
      2. Machine Learning and AI in 21st-Century Accounting   58

 

Chapter 3. Contemporary Applications of AI in Accounting — Directions and Processes          61

3.1. Strategic and Managerial Directions of AI Applications            61

      1. The Strategic Importance of Applying AI in Accounting 61
      2. Performance Under Control — Modern Controlling Supported by AI    63
      3. Regulatory Intelligence — AI in Tax and Compliance    66

3.2. Automation and Optimization of Accounting Processes           68

      1. Routine Automation — AI and RPA in Accounting Records         68
      2. Reporting 2.0 — Algorithms in Financial Reporting       71

3.3. Analytical Support and Human–Machine Collaboration           73

      1. Prediction and Analytics — Forecasting with AI             73
      2. Detecting the Undetectable — Fraud and Anomaly Detection Using AI 76
      3. Human–Machine Collaboration — Cognitive Interfaces in Accountants’ Work 80

 

Chapter 4. AI in Practice — Case Studies from Leading Organizations Worldwide            85

4.1. An Introduction to Inspiring Stories That Shape the Future of Accounting 85

4.2. Strategic and Managerial Applications of AI 86

      1. Unilever — AI in Cost Optimization, Management Transformation and ESG Goals        86
      2. KPMG — AI in Financial Reporting and Auditing           87
      3. Ernst & Young — AI in Audit and Fraud Detection        89

4.3. Process Automation and Operational Optimization   91

      1. Uber — Automation of Financial Processes     91
      2. Cognizant — The Use of RPA in the Mass Processing of Invoices   93
      3. IBM — AI and OCR in Invoicing          94
      4. Aceable — OCR in Cost Invoices        97

4.4. Analytical Support and Human–Machine Collaboration          98

      1. Mastercard — Fraud Detection with GenAI     98
      2. Deloitte — DARTbot for Auditors      100
      3. Bank of America — Chatbot Erica      101

 

Key Findings and Summary          105

 

References        111

  • Tytuł:Artificial Intelligence in Accounting. What the past and present mean for the future
  • Autor:Jacek Kalinowski, Piotr Kalinowski
  • ISBN:978-83-8331-880-6, 9788383318806
  • Data wydania:2025-11-28
  • Format:Ebook
  • Identyfikator pozycji: e_4nih
  • Wydawca: Wydawnictwo Uniwersytetu Łódzkiego