Financial Management in the Age of Artificial Intelligence: Challenges and Risks for Small and Medium-Sized Enterprises in Poland

Purpose: This article attempts to analyse the impact of artificial intelligence (AI) solutions on the financial management of small and medium-sized enterprises (SMEs) in Poland.Design/Methodology/Approach: The research context is set in the reality of advancing digitalisation, automation of economic processes and the evolution of decision-making models.Although AI is not a panacea, it is increasingly playing a key role in streamlining financial processes, offering, among other things, predictive analytics, automation of operations and support in risk management.Findings: The article highlights both the potential of these tools and the risks associated with their implementation without adequate organisational preparation.It also points out that artificial intelligence does not eliminate risk -it only changes its nature, shifting responsibility to other levels of analysis and decision-making.Practical implications: For SMEs, this means the need for deeper reflection on digital strategy, management competencies and the ethical dimension of technology.Originality/Value: For the SME sector in Poland, this is an opportunity to increase efficiency, improve risk management and respond more quickly to changes in the environment.