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Financial sector might be positively influenced by AI on issues of financial management, regarding fraud detection, better risk handling, preventing financial losses, and financial distress. The empirical research was conducted among the total population of 107 Greek academics in the accounting and/or finance field, using the Analytic Hierarchy Process (AHP). The results show that AI will influence most “financial management,” “accounting practice,” and “reconstruction of accounting personnel's ability,” are the most significant reasons for AI application, and the benefits expected to gain by the businesses, while, “maximization of value creation,” “management accounting turns from <executional> to <managerial>,” and “replacement of basic accounting &amp; financial work,” rank in the last three places of benefits expected from AI. Implementation of AI in accounting and finance tasks and enterprises’ departments will induce drastic changes in the way businesses operate.</managerial></executional>

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Artificial Intelligence (ΑI) in Accounting and Finance

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  • 发表日期：

    2026年

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  • Mihail Diakomihalis

摘要

Financial sector might be positively influenced by AI on issues of financial management, regarding fraud detection, better risk handling, preventing financial losses, and financial distress. The empirical research was conducted among the total population of 107 Greek academics in the accounting and/or finance field, using the Analytic Hierarchy Process (AHP). The results show that AI will influence most “financial management,” “accounting practice,” and “reconstruction of accounting personnel's ability,” are the most significant reasons for AI application, and the benefits expected to gain by the businesses, while, “maximization of value creation,” “management accounting turns from to ,” and “replacement of basic accounting & financial work,” rank in the last three places of benefits expected from AI. Implementation of AI in accounting and finance tasks and enterprises’ departments will induce drastic changes in the way businesses operate.