The paper examines the functional transformation of financial management through the use of artificial intelligence and its relationship with economic efficiency, professional judgment, and responsibility. The study aims to assess the economic efficiency of AI use, identify changes in the functions of financial professionals, and define the boundaries of professional responsibility in the decision-making process. The research is based on a critical review and assessment of scientific literature and international professional and regulatory documents. The methods employed include analysis, synthesis, comparison, systematization, and logical generalization.
The findings indicate that the economic efficiency of artificial intelligence is determined by the relationship between the benefits obtained and the total costs associated with its use and depends on the scale of the business entity, the volume of financial operations, data quality, and the conditions under which the technology is applied. The use of artificial intelligence reduces the volume of repetitive operations, accelerates information processing, expands analytical and forecasting capabilities, and shifts the primary focus of financial professionals from technical data processing toward evaluating results and substantiating decisions. The study demonstrates that the expansion of automated analysis does not diminish the role of professional judgment or responsibility. The final decision, the evaluation of the information obtained, and responsibility for its consequences remain within the competence of the human professional. The complementarity of artificial intelligence and professional competence improves the quality and economic efficiency of financial management.
