Application of artificial intelligence in accounting for small and medium-sized enterprises in Hai Duong Province: Current status and insights

Artificial intelligence (AI) refers to the capability of machines to learn, reason, and perform tasks traditionally carried out by humans. Unlike conventional computer programs, AI systems continuously improve their performance over time through the analysis of input data, becoming increasingly intelligent and adaptable in solving complex problems. In recent years, AI has been rapidly integrated into various sectors, including business operations and daily life. The field of accounting is no exception, as AI is reshaping how financial processes are organized and executed. This study examines the impact of AI on the organization of accounting work at small and medium-sized enterprises (SMEs) in Hai Duong province, highlighting key changes, challenges, and opportunities for future development.