The Impact of Artificial Intelligence Use of Accounting Information Systems on Reducing Cloud Accounting Risks in Telecommunications Companies in Jordan

This study aims to clarify how artificial intelligence can reduce the risks associated with cloud accounting in Jordanian telecommunications companies. In order to achieve the study's objectives, a descriptive analytical approach was used. Using an electronic questionnaire, the researcher surveyed a sample of (100 general manager, deputy/assistant general manager, department director, department head) in Jordanian telecommunication companies only (91) questionnaires were obtained, and the data collected was analyzed using the statistical package for social sciences (SPSS). The study revealed some significant results, the most important of which is the presence of a statistically significant effect of using artificial intelligence for accounting information systems in reducing the risks associated with cloud accounting in telecommunications companies in Jordan. Additionally, there is also a statistically significant positive effect of expert systems in reducing the risks of cloud accounting in telecommunications companies in Jordan. Therefore, the greater the use of expert systems as an artificial intelligence tool for accounting information systems, the better the control over cloud accounting risks for Jordanian telecommunication companies. The study recommended that further research be conducted on artificial intelligence for accounting information systems for later years to clarify the impact with the development of modern technology in it, as modern technology has a great deal of influence on companies of all sizes.