Moskva, Moscow, Russian Federation
The article is devoted to the problems that await the national accounting system in the future in connection with the development of digital technologies and the corresponding use of artificial intelligence. The complexity of accounting tasks to reflect economic reality in the context of increasing the significance of probabilistic expert assessments is analyzed from the point of view of the utilitarian capabilities of modern computer systems. As a result, the author comes to the conclusion that it is impossible and unacceptable to eliminate accounting employees from their professional duties. Otherwise, the magnitude of the accumulated errors will affect the financial statements and the declared data will become risky and unsuitable for making management decisions.
artificial intelligence, the trap of digitalization, the trap of rationality, the trap of causation, the trap of subjective evaluative attitude
1. Il'in E.P. Emocii i chuvstva. - SPb.: Piter, 2002. - 752 s.
2. Mislavskaya N.A. Cifrovizaciya i buhgalterskiy uchet // Auditor. - 2021. - T. 7. - № 2. - S. 33-38.
3. Proydakov E.M. Sovremennoe sostoyanie iskusstvennogo intellekta // Naukovedcheskie issledovaniya. - 2018. - № 2018.
4. Raykov A.N. Lovushki dlya iskusstvennogo intellekta // Ekonomicheskie strategii. - 2016. - T. 18. - № 6 (140).
5. Raykov A.N. «Ekspertokratiya» kak instrument lobbirovaniya // Prezidentskiy kontrol'. - 2010. - № 3.
6. Rezaev A.V., Tregubova N.D. «Iskusstvennyy intellekt», «Onlayn-kul'tura», «Iskusstvennaya social'nost'»: opredelenie ponyatiy // Monitoring obschestvennogo mneniya: ekonomicheskie i social'nye peremeny. - 2019. - № 6 (154).
7. Semykina O.F. Faktory uvelicheniya investicionnoy aktivnosti predpriyatiya: sistemnyy podhod // Vestnik Tomskogo gosudarstvennogo universiteta. - 2006. - № 292-1.
8. V proshlom godu Kitay potratil na issledovaniya i razrabotki 279 mlrd doll. [Elektronnyy resurs]. - URL: https://hightech.fm/2018/02/27/279-billion-on-rd
9. Mezhdunarodnyy standart finansovoy otchetnosti (IAS) 10 «Sobytiya posle otchetnogo perioda» [Elektronnyy resurs]. - URL: https://minfin.gov.ru/ru/perfomance/accounting/mej_standart_fo/standard/kons_msfo/?id_38=117367-mezhdunarodnyi_standart_finansovoi_otchetnosti_ias_10_sobytiya_posle_otchetnogo_perioda
