مستقبل مهنة المحاسبة في عصر الذكاء الاصطناعي

Abstract

"This study aims to explore the impact of artificial intelligence on the future of the accounting profession, by analyzing the rapid technological transformations and their impact on the traditional tasks of accountants. The study focuses on understanding the extent to which artificial intelligence can improve efficiency and accuracy and reduce errors in accounting work, while highlighting the challenges associated with employing these technologies in the Algerian context. The study relied on a descriptive approach to the analysis tool, supported by a field study through the design of a questionnaire distributed to accountants from various economic institutions. Statistical tools were also used to process the data and analyze the results using SPSS. The study found a positive relationship between the use of artificial intelligence and improving the quality and efficiency of accounting performance, particularly in the areas of data entry, reporting, and financial auditing. The results also revealed a gap in the use of artificial intelligence due to weak training, a lack of resources, and a lack of awareness of its importance. The study recommended the need to invest in continuing professional training for accountants to keep pace with technological developments and promote the use of artificial intelligence within the workplace, despite concerns related to job losses. She emphasized that artificial intelligence represents an opportunity to advance the profession, not a threat, if it is integrated rationally and gradually. "