The development of ERP class systems allowed IT programs used in accounting to go beyond keeping the books of account. In recent years, technological changes have introduced a real revolution, allowing the use of cloud computing systems and the use of big data analysis—big. The evolution of ERP IV class systems allows us to carry out technologically advanced works with application possibilities in IT accounting systems elements of artificial intelligence—AI (Artificial Intelligence). The purpose of the article is to present the development of ERP class systems in accounting IT systems and the possibilities of use artificial intelligence elements in these systems, mainly ML—machine learning. The article draws attention to the legal foundations of book keeping using computer systems and the associated responsibility of financial and accounting services. The development of information systems has an impact on the skills, competence, ethical behavior and the role of an accountant in an enterprise.
Grzeszczak, M. (2020). Intelligent Support of Accounting IT Systems in Modern Enterprises. In Studies in Computational Intelligence (Vol. 887, pp. 61–74). Springer. https://doi.org/10.1007/978-3-030-40417-8_4
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