The Strategy based approach to applying artificial intelligence technology in accounting: with reference to auditing and management accounting trends

Document Type : Research

Authors
Ehsan Saadati 1
zahra ansari 2
Alireza farahmandniaa 3
kamiyar asadimehr 4
1 Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran.
2 PhD student, Accounting Department, Damavand Branch, Islamic Azad University, Damavand, Iran.
3 Master's degree student, Financial Management Department, Esfarayen Branch, Islamic Azad University, Esfarayen, Iran
4 Department of Accounting, Firuzkooh Branch, Islamic Azad University, Firuzkooh, Iran.
10.22034/smajournal.2025.526677.1036
Abstract
The present study adopts a strategy-based approach to applying artificial intelligence AI technology in the accounting profession and its branches, such as auditing and management accounting. It focuses on the role of the experiences and subjective data of individuals working in the accounting field and its subfields as a means of developing hypotheses. To collect data and information, a survey was conducted using a Likert-scale questionnaire and the snowball sampling method was employed as one of the targeted sampling techniques. A total of 203 questionnaires were distributed. Of these, 187 were returned and after screening for completeness, 5 were excluded. Ultimately, 180 valid questionnaires were included in the analysis. To test the hypotheses, the structural equation modeling method with the partial least squares approach was employed using SmartPLS software. The results of hypothesis testing indicate that artificial intelligence can enhance the efficiency and responsiveness of individuals working in this profession (accounting and its branches such as auditing and management accounting). Moreover, it encourages them to pay greater attention to the requirements of information technology in the accounting field and its related branches and to make increased use of this technology. In addition, the implementation of artificial intelligence may lead to the revision and modernization of university curricula in accounting and its subfields and may also contribute to the continuous enhancement of software knowledge among professionals in this field.

Keywords

Subjects

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Strategic Management Accounting
Volume 2, Issue 2
Spring 2025
Pages 1-20