Legal Regulation and its Improvement Regarding the Use of Digital Technologies in Accounting
DOI:
https://doi.org/10.35774/visnyk2026.01.124Keywords:
accounting and management accounting, artificial intelligence, legal regulation, digital technologies, audit, accounting policyAbstract
The article reveals the provisions for improving the legal regulation of the use of digital technologies in accounting, based on the study of the domestic and international legislative framework. The research used the following methods: analysis and synthesis – to study the object and subject; comparison – to establish the compliance of the domestic and international regulatory and legal framework with the modern development of digital technologies; the tabular method – to study and characterize a number of domestic legislative acts and identify provisions on regulating the use of AI; the abstract-logical method – to formulate the conclusions of the study. The provisions of Regulation (EU) 2024/1689 (Artificial Intelligence Act) are analyzed, which establishes requirements for the use of AI systems in sensitive areas, in particular education, justice, healthcare, electoral processes, cybersecurity, and critical infrastructure management. It is noted that this document is voluminous and insufficiently systematized, and the issue of accounting or management accounting is not disclosed in it. It was established that there are no regulatory acts in Ukrainian legislation that regulate the use of AI, and that current laws only indirectly affect this area. The need to create a separate law or amend the Law of Ukraine No. 996-XIV by separating an article on the use of AI in accounting is substantiated. Key areas of such regulation are proposed: the definition of terms, principles of using AI, requirements for transparency and quality of algorithms, internal control and audit, responsibility for algorithmic risks, ethical standards, and features of integrating AI into the accounting policy of the enterprise. Further development of the regulatory framework for the use of AI in all areas of activity, including accounting, is one of the most important tasks for the future due to the rapid development of digital technologies.
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