The Impact of the Application of Artificial Intelligence Technologies on the Development of the Accounting Profession

Abstract

The research aims to measure the impact of the application of artificial intelligence technologies in its dimensions on the development of the accounting profession by analyzing the extent of the effects of these technologies on the quality and efficiency of accounting operations, and the descriptive-analytical method was relied on, where a questionnaire form (35) was distributed to a sample of accountants, auditors, managers, and heads of departments in the departments of accounting and auditing at the University of Babylon, and the statistical program (SPSS V.27) was used.) and appropriate statistical methods to test research hypotheses, and the results of the research showed that there is a significant correlation between artificial intelligence techniques and the accounting profession.