تقييم مدى تأثر دور المحاسب الإداري بالنظم المستندة على الذكاء الاصطناعي في ظل الثورة الصناعية الرابعة: دراسة ميدانية

Abstract EN

The main goal of the research is to evaluate the role of the management accountant in accordance with modern technological systems based on artificial intelligence by clarifying the impact of the use of the techniques of the fourth industrial revolution and artificial intelligence on the management accountant in a number of Egyptian companies working in the field of electronics and the automotive industry, and identifying their role in influencing the activities, functions and tasks of management accounting and developing the competencies of management accountants.

to achieve this goal, the researcher tested the study’s hypotheses relied on the survey form as a tool for collecting data and information necessary for the preparation of this study.

the SPSS statistical program was also used and relied on several tests (reliability analysis, mean, standard deviation, as well as Pearson's correlation coefficient test, Kolmogorov-Smirnov test, and simple regression analysis).

the study reached a set of results, the most important of which is the existence of a significant relationship with a statistical significance between the requirements and uses of artificial intelligence systems and the techniques of the fourth industrial revolution and the role of the management accountant in light of the systems based on artificial intelligence and fourth generation technologies, as well as the existence of a moral relationship with statistical significance between the challenges facing the accountant the administrative accountant in light of artificial intelligence systems and the techniques of the fourth industrial revolution, and the role of the administrative accountant in light of these technologies.

the study recommends the need to adopt artificial intelligence and fourth-generation technologies for companies and business establishments, to keep pace with modern technological changes and developments that affect management accounting practices and confront the work of the management accountant, which imposes the need to develop and improve the skills of the management accountant in order to adapt to the smart manufacturing environment.