THE IMPACT OF AI ON ROBOTIC PROCESS AUTOMATION (RPA) IN ACCOUNTING WITHIN SMALL AND MEDIUM-SIZED ENTERPRISES (SMES)

Abstract

In the wake of the Industry 4.0 revolution, the convergence of Artificial Intelligence (AI) and Robotic Process Automation (RPA) is reshaping financial management systems. This study focuses on analyzing the impact of AI on the automation of accounting processes within Small and Medium-sized Enterprises (SMEs)—a group of organizations typically characterized by significant resource constraints. By employing a qualitative research method combined with practical surveys, the paper demonstrates that integrating AI into RPA transcends the mere automation of repetitive tasks; it further enhances the capability to process unstructured data, optimizes bookkeeping procedures, and enables real-time financial reporting.

The research findings indicate that AI assists SMEs in substantially reducing human error, saving operational costs, and liberating accountants from manual tasks to focus on strategic advisory roles. However, the study also identifies major barriers, such as high initial investment costs, data security concerns, and a shortage of personnel proficient in both accounting and technology. Finally, the paper proposes several solutions to accelerate the digital transformation roadmap for SMEs, emphasizing the importance of establishing a supportive legal framework and retraining the accounting workforce to adapt to the era of artificial intelligence.