Accounting Transformation: The impact of artificial intelligence on the efficiency of cost analysis processes
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Abstract
This study evaluated the impact of Artificial Intelligence (AI) on the efficiency of cost analysis processes in accounting. It investigated how different AI platforms—ChatGPT, Claude, and Bing/Copilot—affect operational efficiency and strategic decision-making, measuring variables such as response time, error rate, and usability through a quasi-experimental approach. Qualitative and quantitative methods were combined to assess the performance of the platforms using a standardized set of cost analysis exercises. The results showed significant variations in efficacy among the platforms, highlighting differences in analytical precision and response speed. Although all platforms demonstrated potential for optimizing efficiency, challenges were also identified in data accuracy and the interpretation of complex results. The conclusions emphasize the importance of selecting the appropriate AI platform for cost analysis and highlight the need for human intelligence to complement AI in interpreting and applying results for accounting and business decisions. This study contributes to existing knowledge by comparing the performance of selected AI technologies and suggesting areas for future research in accounting practices.
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