The Impact of Artificial Intelligence Applications on the Quality of Accounting Information

Abstract

This research aims to investigate the impact of Artificial Intelligence Applications (AIA), with its dimensions—expert systems, neural networks, genetic algorithms, and intelligent agents—on the quality of accounting information. The research methodology employed a mixed-method approach, combining both quantitative and qualitative techniques. A survey was conducted among accounting and auditing professionals to collect data on the adoption of AI applications and their perceived impact on the quality of accounting information.

Statistical analysis methods, including correlation and regression analysis, were applied to examine the relationships between the adoption of AI applications and the targeted outcomes. The study yielded several findings, most notably that the use of genetic algorithms represents one of the most significant and influential applications of artificial intelligence in enhancing the quality of accounting information.

The results indicated no statistically significant effect of expert systems, neural networks, or intelligent agents on the quality of accounting information. However, the genetic algorithms dimension had a positive and significant impact. This may be attributed to the professional and technological environment in Yemen, which has not yet reached the maturity required to effectively benefit from more complex AI technologies such as expert systems, neural networks, and intelligent agents. In contrast, the environment has benefited, at least partially, from more practical and effective analytical tools such as genetic algorithms, as reflected in the study's findings.

The study concludes with several recommendations, most importantly the need to adopt training programs and workshops for chartered accountants to enhance their understanding and application of artificial intelligence technologies