ЦИФРОВА ТРАНСФОРМАЦІЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ В ЕПОХУ ШІ: РОЛЬ AI-АГЕНТІВ У РОБОТІ СУЧАСНОГО БУХГАЛТЕРА

The article examines the impact of digitalization processes and artificial intelligence technologies on the transformation of the accounting system. The rapid development of innovative digital tools requires their synchronization with accounting automation in the context of using AI technology. The goal is to study the implementation of digital accounting automation tools using AI agents, which will help optimize the work of an accountant. The advantages of using artificial intelligence in the digital transformation of accounting are considered. AI agents are defined as a program that becomes a strategic asset and becomes an autonomous assistant to a modern accountant who is able to make decisions. The essence and functionality of AI agents as intelligent tools for automating accounting processes that perform routine work are analyzed. AI agents allow an accountant to conduct analytics on digital accounting assets, transforming him from a data operator into a strategic analyst. Practical recommendations for the implementation of AI technology for the digital transformation of accounting are proposed, which helps optimize the work of a modern accountant through the widespread use of AI agents. The directions of integration of AI algorithms into the practice of accounting are determined, in particular: automation of processing of primary documentation, intelligent classification of transactions and analysis of financial indicators. The advantages of implementing AI agents for minimizing professional risks and increasing the accuracy of financial reporting are substantiated. Particular attention is paid to the change in the role of an accountant in the conditions of intellectual automation from an operational executor to a financial controller and strategic analyst. The results of the study emphasize the need to adapt the professional competencies of modern accountants to the requirements of modernity, turning them into a financial business partner who provides management not with retro-analysis data, but with deep analytics and forecasts for future business development.