دراسة استكشافية لمدى قابلية إدماج تقنية الذكاء الاصطناعي في مهنة المحاسبة في الجزائر

الملخص EN

The study aimed to explore the extent to which artificial intelligence techniques can be integrated into the accounting profession in Algeria at the level of a sample of 40 persons related to the accounting and auditing profession in Algeria.

for the purpose of analysis, the questionnaire is divided into two axes, the first represents the nature of financial data and technological infrastructure, and the second axis represents the level of artificial intelligence integration.

as output of the study, it was found that there is a weakness in both professional training in the field of artificial intelligence for accounting professionals in Algeria, in addition to the lack of sufficient technological infrastructure for the intelligent operation of accounting processors and limited to computerized systems that do not have super intelligence process.

also, the nature of the financial data is large and requires intelligent management.

the study recommends a set of policies to lead economic agents to invest more in artificial intelligence.