تأثير الذكاء الاصطناعي على مهنة المحاسبة

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University of Eloued جامعة الوادي

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This study aimed to explore the impact of using artificial intelligence (AI) on the accounting profession. To achieve this goal, the study introduced various AI techniques and analyzed their effects on accounting-related functions. A questionnaire was prepared and distributed to professionals in the accounting field. The data collected were analyzed, and the hypotheses were tested using the SPSS software. The study reached the following conclusions:  The use of artificial Intelligence techniques impacts accounting functions and practices.  The use of artificial intelligence requires accountants to master the use of technology and develop new skills through education and training

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بن عروج ،صبرينة. تأثير الذكاء الاصطناعي على مهنة المحاسبة . مجلة المنهل الاقتصادي. مج08. ع.02. 20 ديسمبر 2025. كلية العلوم الإقتصادية والتجارية وعلوم التسيير. جامعة الوادي.

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