Einsatz von KI zur Automatisierung von Rechnungslegungs- und Meldewesenprozessen in Banken: Chancen, Herausforderungen sowie Implikationen

Marcel Dulgeridis, Constantin Schubart and Felix Berndt

IU Discussion Papers - Business & Management from IU International University of Applied Sciences

Abstract: This paper examines how artificial intelligence (AI) can drive the automation of accounting and regulatory reporting in banks. The objective is to provide practical guidance for the compliant and effective adoption of AI in a highly regulated environment, while assessing related opportunities and risks. Documented banking case studies are analysed to derive a technology-levels model and transferable best practices. In addition, a SWOT analysis identifies the key strengths, weaknesses, opportunities, and threats influencing AI integration. Combining both approaches, the study develops practical recommendations, highlighting that AI is particularly effective in standardised, data-driven processes such as regulatory reporting. At the same time, organisational readiness and regulatory compliance prove to be decisive success factors. Building on these insights, a ten-step roadmap is proposed as a hands-on guidance tool for banks. The findings contribute to the strategic evolution of regulatory reporting and illustrate how even highly regulated institutions can prepare for and benefit from AI-driven transformation.

Keywords: Artificial Intelligence; Accounting and Regulatory Reporting; Banks; Automation; Regulations; Practical Advice (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.econstor.eu/bitstream/10419/328001/1/1937607852.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:zbw:iubhbm:328001

DOI: 10.56250/4082

Access Statistics for this paper

More papers in IU Discussion Papers - Business & Management from IU International University of Applied Sciences
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().