Investigating the Impact of Artificial Intelligence on the Quality of Managerial Accounting Information (A Case Study of Companies Listed on the Stock Exchange)

Document Type : Research

Authors
Abbas Ali Hagh parast 1
Motahareh Abbasi 2
Amir Hossein Salehi 3
Ahmad Vahedian Ghaffari 2
1 Department of Accounting, Zah.C, Islamic Azad university, Zahedan, Iran.
2 Department of Accounting, Chabahar Branch, Islamic Azad University, Chabahar, Iran.
3 3. Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran.
10.22034/smajournal.2025.512751.1009
Abstract
In today’s digital age, artificial intelligence (AI), as one of the most significant emerging technologies, plays a prominent role in transforming organizations and business processes. One of the key areas affected by this transformation is managerial accounting. This study was conducted with the aim of examining the impact of artificial intelligence on the quality of managerial accounting information in companies listed on the Tehran Stock Exchange. The research methodology is documentary-analytical, and data were collected entirely through secondary sources, including annual reports, management statements, audited financial statements, and published information available on company websites and the Tehran Stock Exchange portal. The statistical population included all companies listed on the Tehran Stock Exchange that had published reports in the year 2025 (Iranian calendar). Using Cochran's formula, the required sample size was determined to be 240 companies. After data collection, they were entered into SPSS and SmartPLS software environments and subjected to statistical analyses, including Pearson correlation, multiple linear regression, and structural equation modeling. The results indicated that artificial intelligence has a direct and significant effect on the quality of managerial accounting information. Additionally, the moderator variable analysis revealed that the level of digitization plays a crucial role in strengthening the impact of AI on information quality. Ultimately, this research not only confirmed the main hypothesis but also provided the necessary groundwork for the practical application of artificial intelligence in improving managerial accounting processes.
Keywords
Stock Exchange
Managerial Accounting
Artificial Intelligence
Accounting Information
Subjects
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Strategic Management Accounting
Volume 2, Issue 2
Spring 2025
Pages 79-98