Artificial intelligence as an intangible component of management accounting of advanced companies
DOI:
https://doi.org/10.35774/visnyk2025.03.119Keywords:
management accounting, intangible assets, artificial intelligence, forecasting, automation, KPI - key performance indicators, ERP - enterprise resource planningAbstract
Introduction. The widespread use of artificial intelligence (hereinafter referred to as AI), both in everyday life and in business, has initiated a number of processes that significantly impact the increase and growth of a company’s intangible assets. Currently, there is a need to establish the impact of AI on the development and value of companies, to develop a methodology for its accounting, and to study the experiences of the most successful companies in the world.
The purpose of this article is to determine the impact and significance of AI as an intangible component of advanced global companies, and to identify the main areas of its application in management accounting for implementation in the practice of domestic enterprises.
Research methods. Analysis and synthesis - to study the object and subject of the research; comparison - to analyze the use of AI in the world’s most valuable companies; tabular and schematic - to present the main areas of AI application in management accounting; abstract-logical method - to formulate the study’s conclusions.
Research results. The main characteristics of AI as an intangible asset are outlined, and the reasons for its lack of recognition as an intangible activity are substantiated. The use of AI in the management accounting of some of the world’s most valuable and technologically advanced companies–such as Apple, Microsoft, NVIDIA, Alphabet, and Amazon–is analyzed. It is found that these companies actively implement AI across all key operational areas, including: forecasting and budgeting; cost analysis and cost control; supply chain management; automation of reporting and document flow; anomaly detection and fraud prevention; use of advanced technologies and tools; integration of AI into ERP systems. The application of AI in these areas significantly contributes to the growth of the intangible component of a company, enhancing its value, profitability, and competitiveness.
Prospects. Future scientific research should focus on developing a methodology for AI accounting, which is closely linked to the substantial undisclosed intangible components in the valuation of the world’s leading corporations.
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