Prague Economic Papers 2026, 35(2):285-313

The Impact of Artificial Intelligence on accounting in hotels: employees' perceptions in North Macedonia and Serbia

Aleksandra Mitrović ORCID..., Marija Magdincheva Shopova ORCID..., Snežana Knežević ORCID..., Marko Milašinović ORCID..., Jasmina Ognjanović ORCID..., Malči Grivec ORCID..., Zorana Agić ORCID...
Aleksandra Mitrović, University of Kragujevac, Faculty of Hotel Management and Tourism Vrnjačka Banja, Republic of Serbia.
Marija Magdincheva Shopova
University of Kragujevac, Faculty of Hotel Management and Tourism Vrnjačka Banja, Republic of Serbia.
Snežana Knežević, University of Belgrade, Faculty of Organizational Sciences, Republic of Serbia.
Marko Milašinović (Corresponding author)
Jasmina Ognjanović, University of Kragujevac, Faculty of Hotel Management and Tourism Vrnjačka Banja, Republic of Serbia.
Malči Grivec, University of Novo Mesto, Faculty of Economics and Informatics, Slovenia.
Zorana Agić, Banja Luka College, Banja Luka, Bosnia and Herzegovina.

The information technology development has led to its application in numerous areas of business. Therefore, due to the perceived advantages, the use of different software solutions and applications is becoming more and more frequent. Artificial intelligence (AI) also finds its application in accounting. The aim of this paper is to consider and define the answer to the following question: Does the AI use affect accounting implications in hotels in North Macedonia (NM) and the Republic of Serbia (RS)? The research results point to the existence of significant differences between the use of AI software in accounting in NM and RS. A significant difference was found between implications of AI on Financial Accounting applications in NM and RS in the Receivables and Sales and Inventory. Likewise, a significant difference was determined between implications of AI on Management Accounting applications in NM and RS in the Participate in economic decision-making.

Keywords: Artificial Intelligence, accounting, hotels, North Macedonia, Republic of Serbia
JEL classification: L83, M41, O39

Received: February 6, 2025; Revised: December 31, 2025; Accepted: February 26, 2026; Published: June 22, 2026  Show citation

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Mitrović, A., Magdincheva Shopova, M., Knežević, S., Milašinović, M., Ognjanović, J., Grivec, M., & Agić, Z. (2026). The Impact of Artificial Intelligence on accounting in hotels: employees' perceptions in North Macedonia and Serbia. Prague Economic Papers, 35(2), 285-313
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