The impact of artificial intelligence on the accounting profession: A field stud | ||
| مجلة البحوث المحاسبية | ||
| Article 11, Volume 11, Issue 4, December 2024, Pages 1-20 PDF (546.74 K) | ||
| DOI: 10.21608/abj.2024.397319 | ||
| Author | ||
| Bassam Samir Baroma | ||
| Associate professor, accounting department Faculty of commerce,Tanta university،Egypt | ||
| Abstract | ||
| Today, accountants use technology to complete their daily tasks more efficiently and effectively. However, as the accounting profession's pace of technology adoption slowed, the volume of data began to grow exponentially, and the current technologies employed in the profession began to become outmoded in analyzing large volumes of data in a timely manner so that the information produced could continue to yield benefits. Information and communication technology (ICT)-based technologies have revolutionized and reshaped the operations of numerous professions, including accounting. Artificial Intelligence ( ) is one example of contemporary technological disruptions in the accounting industry. As a result, the purpose of this paper is to investigate the impact of AI on Accounting Profession (AP) from the perspectives of academics and practitioners in Egypt. The results of this paper shows that, AI has a significant positive impact on the Professional Performance of Accountants and Auditors ( ), AI has a significant positive impact on the ability to handle Complex Accounting and Auditing Processes ( ), AI has a significant positive impact on the Efficiency of Accounting and Auditing Teams ( ), AI has a significant positive impact on the performance of Accounting Information Systems ( ), Overall, AI has a significant positive impact on AP. | ||
| Keywords | ||
| : Artificial Intelligence; Accounting Information Systems; Accounting Profession; the Efficiency of Accounting and Auditing Teams (EAAT); Egypt | ||
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