رویکرد راهبرد محورِ به‌کارگیری فناوری هوش مصنوعی در رشته حسابداری: با اشاره بر گرایش‌های حسابرسی و حسابداری مدیریت

نوع مقاله : پژوهشی

نویسندگان
احسان سعادتی 1
زهرا انصاری 2
علیرضا فرهمندنیا 3
کامیار اسدی مهر 4
1 گروه حسابداری، واحد دماوند، دانشگاه آزاد اسلامی، دماوند، ایران.
2 دانشجوی دکتری، گروه حسابداری، واحد دماوند، دانشگاه آزاد اسلامی، دماوند، ایران.
3 دانشجوی کارشناسی ارشد،گروه مدیریت مالی،واحد اسفراین، دانشگاه آزاد اسلامی، اسفراین، ایران.
4 گروه حسابداری، واحد فیروز کوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران.
10.22034/smajournal.2025.526677.1036
چکیده
پژوهش حاضر اُستوار بر رویکرد راهبرد محورِ به‌کارگیری فناوری هوش مصنوعی در حرفه حسابداری و گرایش‌های آن نظیر حسابرسی و حسابداری مدیریت است. پژوهش حاضر بر نقش تجربیات و داده‌های ذهنی افراد شاغل در حوزه حسابداری و گرایش‌های آن به‌عنوان مسیری برای رسیدن به فرضیه‌ها می‌باشد. جهت جمع‌آوری داده‌ها و اطلاعات به‌صورت پیمایشی و با استفاده از پرسش‌نامه طیف لیکرت اقدام و از روش نمونه‌گیری گلوله‌برفی به‌عنوان یکی از تکنیک‌های هدفمند استفاده شد. به‌منظور گردآوری داده‌ها، تعداد 203 پرسش‌نامه توزیع گردید. مجموعاً 187 پرسش‌نامه دریافت شد که پس از غربال‌گری، 5 مورد به دلیل ناقص بودن حذف و نهایتاً 180 پرسش‌نامه معتبر وارد تحلیل گردید. برای آزمون فرضیه‌ها نیز از روش مدل‌سازی معادلات ساختاری با رویکرد حداقل مربعات جزئی و نرم‌افزار اسمارت پی‌ال‌اس استفاده شد. نتایج حاصل از آزمون فرضیه‌ها حاکی از این است که هوش مصنوعی می‌تواند باعث افزایش کارایی و پاسخگو بودن افراد شاغل در این حرفه (حسابداری و گرایش‌های آن نظیر حسابرسی و حسابداری مدیریت) شده و از طرفی باعث می‌شود تا آن‌ها به نیاز فناوری اطلاعات در رشته حسابداری و گرایش‌های آن نظیر حسابرسی و حسابداری مدیریت توجه نموده و از این فناوری بیش‌تر استفاده نمایند. به‌علاوه، پیاده‌سازی هوش مصنوعی حتی می‌تواند دروس دانشگاهی در رشته حسابداری و گرایش‌های آن نظیر حسابرسی و حسابداری مدیریت را اصلاح و به‌روزرسانی نموده و باعث شود تا افراد شاغل در این حرفه دانش نرم‌افزاری خود را روزبه‌روز افزایش دهند.

کلیدواژه‌ها

موضوعات

عنوان مقاله English

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

نویسندگان English

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.
چکیده English

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.

کلیدواژه‌ها English

Strategy for using artificial intelligence
Technological progress
Transformation in the accounting profession and its trends
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فصلنامه حسابداری مدیریت راهبردی
دوره 2، شماره 2
تابستان 1404
تابستان 1404
صفحه 1-20