Intelligent Knowledge Exploration and Processing

Intelligent Knowledge Exploration and Processing

Artificial intelligence in management accounting

Document Type : Original Article

Author
zohreh soltaniyan
Attar Institute of Higher Education(Cultural and Student Affairs Office)
10.30508/kdip.2025.501217.1128
Abstract
This article examines the impact of Artificial Intelligence (AI) on accounting and financial management processes. Given the rapid advancements in technology and the increasing use of AI across various industries, this research analyzes the applications of AI in improving the accuracy of financial forecasts, reducing human errors, and addressing cultural and educational challenges in implementing this technology in accounting.

Research indicates that the use of AI algorithms can significantly enhance the accuracy of financial predictions. In this context, the average scores related to questions concerning predictive accuracy in a questionnaire answered by 185 participants was found to be 4.2, indicating a positive perspective among respondents regarding the impact of AI in this area. Additionally, a positive correlation between the reduction of human errors and the improvement of predictive accuracy was confirmed, highlighting the crucial role of AI in automating accounting processes.

Moreover, cultural and educational challenges were identified as significant barriers to the implementation of AI. Regression analysis results indicated that these challenges have a meaningful impact on the adoption of AI. Therefore, organizations should invest in training related to AI and focus on enhancing organizational culture to leverage the benefits of this technology.

Ultimately, this article provides practical recommendations for organizations regarding the implementation of AI in accounting and financial management processes. Based on the findings, it appears that AI can serve as an effective tool for improving financial performance and reducing costs within organizations. This research can assist decision-makers and researchers in the field of accounting in developing effective strategies for utilizing new technologies in financial processes.
Keywords
Artificial intelligence
accounting
financial forecasting
error reduction
cultural challenges
training and development
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Intelligent Knowledge Exploration and Processing
Volume 4, Issue 15
Winter 2025
Pages 24-32