Use of Artificial Intelligence Techniques in Accounting and Its Impact on the Work of Accountants
Luay Qays Abdullh, D. Waheed Ramo · 2025
This research addressed the impact of using artificial intelligence techniques on accounting and accountants. This was done by studying and analyzing previous research related to this matter, studying and analyzing it in a realistic manner, and extracting what was reached in previous research to benefit from it in our research. With the use of artificial intelligence techniques, this process has become simpler with the presence of tools that can automatically collect and unify data from different systems such as accounting programs, bank statements, and databases available on the World Wide Web, and then analyze and interpret them and deduce additional useful information. Thus, artificial intelligence raises the work of accounting in general and accountants in particular to a new level and development. In this research, a number of conclusions were reached, the most important of which is that artificial intelligence techniques are already used in accounting and have an impact on accountants, but in a somewhat limited way, and a number of recommendations were reached, the most important of which was: Expanding the use of artificial intelligence techniques in accounting and benefiting from the techniques can only be done through training and developing accountants to not only use the techniques, but also understand how they work to benefit from them more.