O39 - Technological Change: OtherReturn

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.