Moskva, Moscow, Russian Federation
The article is devoted to the analysis of prospective problems of development of the accounting system and accounting (financial) reporting related to the introduction of the latest high-tech autonomous systems of artificial intelligence into accounting practice. Attention is focused on the fact that among all existing accounting theories, the behavioral one is of primary importance, depending on the emotional state of employees of accounting services and, in the case of using organoid systems of artificial intelligence in accounting practice, the professional community will face a number of problems, both economic and ethical.
behavioral accounting theory, emotional intelligence, copyright, owner interests
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