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

Jacek Kalinowski; Piotr Kalinowski

doi:10.18778/8331-880-6

Słowa kluczowe: sztuczna inteligencja w rachunkowości, generatywna sztuczna inteligencja (GenAI), robotyzacja procesów (RPA) w rachunkowości, uczenie maszynowe (ML) w rachunkowości, przetwarzanie języka naturalnego (NLP) w rachunkowości

Opublikowane: 28 listopada 2025

Kategorie: Ekonomia i zarządzanie, Otwarty dostęp

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Monografia jest przewodnikiem po świecie SI w rachunkowości. Począwszy od czasów Rewolucji Neolitycznej, przez Epokę Metalu, aż po komputery i modele generatywne autorzy prowadzą czytelnika przez złożony świat technologii i finansów.

Celem monografii jest analiza tego jak sztuczna inteligencja i modele generatywne wpływają na rachunkowość, oceniając praktyczne szanse i ryzyka. Autorzy śledzą historyczne czynniki, które ukształtowały narzędzia rachunkowości i dzisiejsze postrzeganie nowych technologii oraz rozważają ich konsekwencje dla przyszłości zawodu. Systematyzują i wyjaśniają także kluczowe pojęcia dotyczące sztucznej inteligencji i modeli generatywnych, aby pomóc praktykom stosować je w codziennej pracy.

W pracy zastosowano takie metody badawcze jak: przegląd literatury, analiza historyczna i liczne studia przypadków z praktyki. Wynikiem przeprowadzonych w monografii badań jest opis wpływu SI na wymiar technologiczny i behawioralny w procesach rachunkowości. Autorzy objaśniają jak rola księgowych przesuwa się od ewidencji ku analizie eksperckiej i doradztwu. Skuteczne wdrożenia narzędzi AI wymagają jednak odpowiednich standardów obejmujących kontrolę przetwarzanych danych oraz ciągłego podnoszenia kwalifikacji księgowych. Równie istotnym czynnikiem jest także zachowanie właściwych norm etycznych przy wykorzystaniu SI w rachunkowości. Należy pamiętać o tym, że jest to narzędzie, które wspomaga człowieka i zwiększa efektywność jego pracy, ale go nie zastępuje. Unikalną cechą monografii jest to, że łączy uwarunkowania historyczne z praktyką, oddzielając trwałe wzorce od tymczasowych innowacji, oferując przykłady gotowych rozwiązań SI w rachunkowości oraz syntezę tych zagadnień dla praktyków i edukatorów.

Jacek Kalinowski - Uniwersytet Łódzki, Wydział Zarządzania, Katedra Rachunkowości

– 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 - Uniwersytet Łódzki, Wydział Zarządzania, Katedra Rachunkowości

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, i Piotr Kalinowski. 2025. Artificial Intelligence in Accounting: What the past and Present Mean for the Future. Poland: Wydawnictwo Uniwersytetu Łódzkiego. https://doi.org/10.18778/8331-880-6.