بررسی نقش هوش مصنوعی در حسابداری مدیریت راهبردی در سازمان های مالی با روش ترکیبی دلفی فازی

برزگر, محمد; جهانی, مهدی

doi:10.22034/smajournal.2026.541507.1118

بررسی نقش هوش مصنوعی در حسابداری مدیریت راهبردی در سازمان های مالی با روش ترکیبی دلفی فازی

نوع مقاله : پژوهشی

نویسندگان

محمد برزگر

مهدی جهانی

گروه مهندسی صنایع و مدیریت، دانشکده مهندسی صنایع و مدیریت، دانشگاه صنعتی شاهرود، شاهرود، ایران.

10.22034/smajournal.2026.541507.1118

چکیده

امروزه سازمان‌های مالی به‌دنبال روش‌های نوین برای تقویت موقعیت رقابتی و بهینه‌سازی فرآیندهای تصمیم‌گیری هستند. هوش مصنوعی (AI) به‌عنوان یکی از پیشرفته‌ترین فناوری‌ها در این زمینه نقشی بی‌بدیل ایفا می‌کند. این مقاله به تحلیل نقش هوش مصنوعی در حسابداری مدیریت راهبردی سازمان‌های مالی می‌پردازد و به بررسی چگونگی تأثیرگذاری این فناوری بر بهبود تجزیه و تحلیل داده‌ها، پیش‌بینی مالی، و تسهیل فرآیندهای تصمیم‌گیری استراتژیک می‌پردازد. با بهره‌گیری از الگوریتم‌های پیچیده و یادگیری ماشین هوش مصنوعی توانایی شناسایی الگوهای پنهان و پیش‌بینی سناریوهای مالی را دارد که می‌تواند در ارزیابی ریسک و فرصت‌های سرمایه‌گذاری مؤثر باشد. همچنین به پیامدهای فرهنگی و فنی ناشی از پیاده‌سازی فناوری هوش مصنوعی در ساختارهای حسابداری مدیریت می‌پردازد و چالش‌هایی از جمله نیاز به تغییر در مهارت‌های کارکنان و ادغام سیستم‌های هوش مصنوعی در فرآیندهای موجود را مورد بحث قرار می‌دهد. هدف تحقیق حاضر بررسی معیار های نقش هوش مصنوعی در حسابداری مدیریت راهبردی در سازمان های مالی است.شناسایی و رتبه بندی معیار ها از طریق پیشینه پژوهش و سپس به روش دلفی فازی شناسایی وتایید خبرگان قرار گرفتند به منظور رتبه بندی معیارهای تأییدشده از روش تصمیم گیری چندمعیاره بهترین-بدترین استفاده شد و در نهایت نتایج بیانگر آن بود که معیار های هزینه های آموزش وتوسعه مهارت، کمبود منابع انسانی متخصص جهت پیاده سازی، هزینه های نگهداری وپشتیبانی به ترتیب از مهم ترین معیار های نقش هوش مصنوعی در حسابداری مدیریت راهبردی در سازمان های مالی هستند.

کلیدواژه‌ها

هوش مصنوعی

موانع

حسابداری مدیریت راهبردی

دلفی فازی

بهترین وبدترین

موضوعات

حسابداری مدیریت راهبردی

عنوان مقاله English

Investigating the role of artificial intelligence in strategic management accounting in financial organizations using the hybrid Delphi fuzzy method

نویسندگان English

Mohammad Barzegar

Mahdi Jahani

Department of Industrial Engineering and Management, Faculty of Industrial Engineering and Management, Shahrood University of Technology, Shahrood, Iran.

چکیده English

Today, financial organizations are looking for new ways to strengthen their competitive position and optimize decision-making processes. Artificial intelligence (AI), as one of the most advanced technologies, plays an unparalleled role in this field. This article analyzes the role of artificial intelligence in strategic management accounting of financial organizations and examines how this technology affects the improvement of data analysis, financial forecasting, and facilitation of strategic decision-making processes. By using complex algorithms and machine learning, artificial intelligence has the ability to identify hidden patterns and predict financial scenarios that can be effective in assessing risk and investment opportunities. It also addresses the cultural and technical implications of implementing artificial intelligence technology in management accounting structures and discusses challenges such as the need for changes in employee skills and the integration of artificial intelligence systems into existing processes. The purpose of this study is to examine the criteria for the role of artificial intelligence in strategic management accounting in financial organizations. The criteria were identified and ranked through research history and then identified and approved by experts using the fuzzy Delphi method. In order to rank the approved criteria, the best-worst multi-criteria decision-making method was used. Finally, the results indicated that the criteria for training and skill development costs, lack of specialized human resources for implementation, maintenance and support costs are, respectively, the most important criteria for the role of artificial intelligence in strategic management accounting in financial organizations.

کلیدواژه‌ها English

Artificial Intelligence

Obstacles

Strategic Management Accounting

Fuzzy Delphi

Best and Worst

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