محددات استخدام تقنيات الأتمتة الذكية في نظم المعلومات المحاسبية بهدف تحسين جودة الإفصاح عن المعلومات المستقبلية: دراسة اختبارية على الشركات المقيدة في البورصة المصرية

الملخص EN

Objective: this research aims to study and analyze the determinants of the use of intelligent automation (IA) techniques in the various stages of accounting information systems, and to explore the impact of this use on the quality of forward looking information disclosure fld.

in addition to conducting an empirical study to identify these factors and to show their impact on companies listed on the Egyptian exchange, through realistic data on their financial reports.

design and methodology: for developing study hypotheses, the researcher designed a theoretical study related to pure intelligent automation (IA) techniques studies, in addition to studies that dealt with the subject of their use in accounting, and their impact on the timing and accuracy of forward- looking information disclosure fld.

the researcher also designed an empirical study using a sample of companies listed on the Egyptian exchange to test the hypotheses of the study.

the study sample consists of (193) companies during the three years of the study, with (579) observations, which were tested using multiple statistical models through the application of the SPSS 28 program, on the various variables of the study.

findings and recommendations: at the theoretical level, the study reached a multiplicity of determinants for the use of intelligent automation techniques ia in accounting information systems, including audit firm size, company size, the rate of return-on-investment ROA, and the activation of the governance mechanisms.

the study also showed the effective role of these techniques in achieving the quality of forward- looking information disclosure FLD; as a result of providing accuracy and speed in processing accounting data.

the empirical study also found a positive effect of the use of intelligent automation techniques in accounting information systems on the quality of disclosure of forward- looking information in most sectors of companies listed on the Egyptian exchange.

originality and addition: the research is unique in developing a theoretical framework for intelligent automation (IA) techniques in accounting literature and its effective role in improving the quality of forward- looking information disclosure FLD, as it adds accuracy and appropriate timing to it.

the research also provides practical evidence that shows the factors that control the decision to use such techniques and their positive impact on the quality of forward- looking information disclosure FLD in the various sectors of companies listed on the Egyptian exchange.