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The Impact of Artificial Intelligence on the Accounting Profession: A Field Study

المصدر: مجلة البحوث المحاسبية
الناشر: جامعة طنطا - كلية التجارة - قسم المحاسبة
المؤلف الرئيسي: Baroma, Bassam Samir Mohamed (Author)
المجلد/العدد: ع4
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2024
الشهر: ديسمبر
الصفحات: 1 - 20
ISSN: 2682-3446
رقم MD: 1539730
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Artificial Intelligence | Accounting Information Systems | Accounting Profession | The Efficiency of Accounting and Auditing Teams (EAAT) | Egypt
رابط المحتوى:
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LEADER 02449nam a22002177a 4500
001 2282829
041 |a eng 
044 |b مصر 
100 |a Baroma, Bassam Samir Mohamed  |e Author  |9 556023 
245 |a The Impact of Artificial Intelligence on the Accounting Profession:  |b A Field Study 
260 |b جامعة طنطا - كلية التجارة - قسم المحاسبة  |c 2024  |g ديسمبر 
300 |a 1 - 20 
336 |a بحوث ومقالات  |b Article 
520 |b 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 (AI) 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, Al has a significant positive impact on the Professional Performance of Accountants and Auditors (PPA), Al has a significant positive impact on the ability to handle Complex Accounting and Auditing Processes (CAP), AI has a significant positive impact on the Efficiency of Accounting and Auditing Teams (EAAT), AI has a significant positive impact on the performance of Accounting Information Systems (AIS), Overall, Al has a significant positive impact on AP. 
653 |a أنظمة المعلومات المحاسبية  |a الذكاء الاصطناعي  |a الأداء المهني  |a القدرة التنافسية 
692 |b Artificial Intelligence  |b Accounting Information Systems  |b Accounting Profession  |b The Efficiency of Accounting and Auditing Teams (EAAT)  |b Egypt 
773 |4 الاقتصاد  |6 Economics  |c 025  |e Journal of Accounting Research  |f Maǧallaẗ Al-Buḥūṯ Al-Muḥāsabiyyaẗ  |l 004  |m ع4  |o 1541  |s مجلة البحوث المحاسبية  |v 011  |x 2682-3446 
856 |u 1541-011-004-025.pdf 
930 |d y  |p y  |q n 
995 |a EcoLink 
999 |c 1539730  |d 1539730