Financial Management in the Age of Artificial Intelligence: Challenges and Risks for Small and Medium-Sized Enterprises in Poland
Purpose: This article attempts to analyse the impact of artificial intelligence (AI) solutions on the financial management of small and medium-sized enterprises (SMEs) in Poland. Design/Methodology/Approach: The research context is set in the reality of advancing digitalisation, automation of economic processes and the evolution of decision-making models. Although AI is not a panacea, it is increasingly playing a key role in streamlining financial processes, offering, among other things, predictive analytics, automation of operations and support in risk management. Findings: The article highlights both the potential of these tools and the risks associated with their implementation without adequate organisational preparation. It also points out that artificial intelligence does not eliminate risk - it only changes its nature, shifting responsibility to other levels of analysis and decision-making. Practical implications: For SMEs, this means the need for deeper reflection on digital strategy, management competencies and the ethical dimension of technology. Originality/Value: For the SME sector in Poland, this is an opportunity to increase efficiency, improve risk management and respond more quickly to changes in the environment.