The article examines the application of artificial intelligence (AI) technologies in the study and development of simplified accounting systems worldwide. The main areas of AI implementation in accounting processes are analyzed, including data processing automation, financial reporting, error detection, predictive analytics, and decision support. Particular attention is paid to the opportunities and challenges associated with integrating AI into simplified accounting systems used by small and medium-sized enterprises. The study highlights the advantages of AI, such as increased efficiency, accuracy, and speed of accounting operations, while also addressing issues related to data security, transparency, and ethical considerations. Based on a review of international practices, the paper identifies current trends and prospects for the further development of AI-driven accounting solutions in the global business environment.
