The Profession of Accounting and Auditing in the Context of Artificial Intelligence Technologies: A Field Study on a Sample of Accountants and Financial Auditors

Abstract

This study aims to assess the contribution of artificial intelligence (AI) technologies to the accounting and auditing profession. The research is divided into two sections: a theoretical part, which clarifies and defines the key terms related to the study, outlines the main benefits of AI technology for accounting, and highlights the primary challenges that may arise when implementing AI techniques in various organizations; and an empirical part, which involved conducting a survey with a group of professionals (including certified accountants, auditors, financial experts, and corporate accountants).The study reached several key conclusions, the most important of which are: the adoption of AI technology in Algerian institutions is still in its early stages, and the application of AI techniques in accounting faces several challenges overall. Despite the significant benefits that AI can offer, provided the right conditions are in place, AI does not eliminate the roles of accountants or auditors but rather enhances and supports them in improving their accounting and auditing tasks. The study also recommends the need to train and prepare accountants in the use of smart technologies to keep pace with advancements in the accounting field, to foster collaboration between researchers in information technology and accountants, and to encourage educational institutions to integrate AI theories into their curricula to help develop the necessary skills for working in an advanced technological environment