Artificial Intelligence in Accounting: What the past and present mean for the future

Jacek Kalinowski; Piotr Kalinowski

doi:10.18778/8331-880-6

Keywords: artificial intelligence in accounting, generative artificial intelligence (GenAI), robotic process automation (RPA) in accounting, machine learning (ML) in accounting, natural language processing (NLP) in accounting

Published: 28 November 2025

Categories: Economics and management, Open Access

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The monograph is a guide to the world of AI in accounting. Starting from the Neolithic Revolution, through the Metal Age, up to computers and generative models, the authors lead the reader through the complex world of technology and finance.

The aim of this monograph is to analyse how AI and generative models affect accounting, evaluating practical opportunities and risks. The authors outline the history that shaped accounting tools and today's views of new technologies and consider their implications for the profession's future. They also systematize and clarify core AI and generative-model concepts to help practitioners apply them in daily work. The research methods of this work include: a review of the literature, historical analysis, and numerous case studies from practice.

The results of the research presented in the monograph include a description of the impact of AI on the technological and behavioral dimensions of accounting processes. The authors explain how the role of accountants is shifting from record-keeping toward expert analysis and advisory functions. However, the effective implementation of AI tools requires appropriate standards that cover the control of processed data and the continuous improvement of accountants’ qualifications. Equally important is the adherence to proper ethical standards in the use of AI in accounting. It should be remembered that AI is a tool that supports humans and enhances the efficiency of their work but does not replace them.

A unique feature of the monograph is that it combines historical contexts with practice, distinguishing lasting patterns from temporary innovations, offering examples of ready-made AI solutions in accounting, and providing a synthesis of these issues for practitioners and educators.

Jacek Kalinowski, University of Lodz, Faculty of Management, Department of Accounting

– Assistant Professor at the Department of Accounting, Faculty of Management, University of Lodz, and a specialist in financial and management accounting. Co-author of the Polish Accounting Standards No. 3 and No. 8, expert at the Ministry of Finance, court expert, and member of the Examination Board of the National Chamber of Statutory Auditors. Author and co-author of severaI books and dozens of articles, as well as a lecturer with extensive teaching experience. From the very beginning of his career, he has combined his background in IT (specialization: economic informatics) with expertise in accounting practice. His research and professional interests include the use of IT in accounting, cost management of long-term projects, accounting in the rea l estate development industry, IFRS, healthcare accounting, and SME financial reporting.

Piotr Kalinowski, University of Lodz, Faculty of Management, Department of Accounting

a student of Microbiology at the University of Lodz and Artificial Intelligence at the John Paul II Catholic University of Lublin. From an early age, he pursued his passion for computer science – as a teenager, he won programming competitions and developed his own technology projects. He has worked as a specialist in digital security and network systems while designing practical AI-driven solutions for business. Fluent in English (CPE certificate), he easily navigates international literature and technology. As co-author of AI in Accounting. What the past and present mean far the future, he brings a fresh perspective of the younger generation, combining IT and scientific insight with the challenges of modern accounting.

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Kalinowski, Jacek, and Piotr Kalinowski. 2025. Artificial Intelligence in Accounting: What the past and Present Mean for the Future. Poland: Lodz University Press. https://doi.org/10.18778/8331-880-6.