The role of artificial intelligence in improving the efficiency and transparency of accounting in the public sector

In the context of accelerated digital transformation, the public sector is facing increasing demands for efficient, transparent, and accountable management of public finances, which imposes the need to modernize existing accounting systems. Traditional accounting practices, although still widely used, are often characterized by limitations in terms of data processing speed, the possibility of human error and the limited ability to analyze large amounts of data. In such a context, artificial intelligence (AI) emerges as a significant factor contributing to the transformation of accounting processes through automation, improving data accuracy and the
quality of financial reporting. The application of artificial intelligence enables automatic processing of financial transactions, data categorization, detection of irregularities and predictive analysis, which significantly increases the efficiency of accounting operations. The aim of this paper is to examine the role and significance of artificial intelligence in modern accounting, with a special emphasis on its impact on efficiency and transparency in the
public sector. Through an analysis of contemporary practices, the various ways in which AI can be integrated into accounting systems are explored, as well as the challenges arising from its implementation, including ethical issues, data security and the need for appropriate regulation. The aim of the research is to analyze the opportunities and benefits of applying artificial intelligence to improve accounting practices, as well as to identify potential limitations and risks. Special attention is paid to the impact of AI on transparency, as automated systems enable better traceability of financial transactions, reduce opportunities for abuse, and improve internal control mechanisms. Within the framework of the paper, an empirical approach was applied by conducting a survey, in order to obtain a broader picture of the perceptions and experiences related to the application of these technologies in accounting processes.