The effect of artificial intelligence on the accounting information systems in Egyptian commercial banks | ||
| مجلة البحوث المحاسبية | ||
| Volume 12, Issue 1, March 2025, Pages 112-142 PDF (497.08 K) | ||
| DOI: 10.21608/abj.2025.418880 | ||
| Author | ||
| Bassam Samir Baroma | ||
| Assistant prof., accounting department; Faculty of commerce, Tanta University | ||
| Abstract | ||
| This research aims to examine the impact of AI on AIS, its benefits, associated risks, and the strategic measures needed for effective implementation in Egyptian banks. It will provide insights into how Egyptian banks can optimize AIS through AI-driven solutions, ensuring sustainable financial growth and regulatory compliance. This study examines the impact of Artificial Intelligence (AI) adoption on Accounting Information Systems (AIS) effectiveness in Egyptian commercial banks. The findings confirm that AI significantly enhances AIS performance, particularly in financial accuracy, fraud detection, and compliance. Among AI technologies, Machine Learning (ML) had the strongest impact, followed by Computer Vision (CV), Deep Learning (DL), and Natural Language Processing (NLP). The study recommends investment in AI training, stronger cybersecurity frameworks, and regulatory alignment to facilitate AI-driven financial transformation. Ultimately, AI adoption presents a strategic advantage for Egyptian banks, improving efficiency, accuracy, and decision-making while requiring careful integration with human expertise for sustainable growth. | ||
| Keywords | ||
| artificial intelligence; accounting information systems; Egyptian commercial banks | ||
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