Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/328001 
Year of Publication: 
2025
Series/Report no.: 
IU Discussion Papers - Business & Management No. 13 (September 2025)
Publisher: 
IU Internationale Hochschule, Erfurt
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.
Subjects: 
Artificial Intelligence
Accounting and Regulatory Reporting
Banks
Automation
Regulations
Practical Advice
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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