PROBLEMS OF INTEGRATING ARTIFICIAL INTELLIGENCE CAPABILITIES WITH ACCOUNTING SOFTWARE IN THE CONDITIONS OF THE DIGITAL ECONOMY

This article analyzes the problems of integrating the SAP ERP (System Analysis and Program Development) system into accounting practices in the context of the development of the digital economy and artificial intelligence technologies, taking into account the requirements of International Financial Reporting Standards (IFRS). The study presents practical results regarding the differences between national and international accounting standards, technical limitations, the level of personnel qualifications, financial factors, and the effectiveness of artificial intelligence integration.

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