The Impact of the Use of Artificial Intelligence Applications on the Preparation of Scientific Research in the Field of Accounting at Universities

The study aimed to determine the impact of using artificial intelligence applications on the preparation of scientific research in the accounting field at universities. The problem of the study was to identify the specific uses of artificial intelligence applications in preparing scientific research in accounting. To gather data for the study, the researcher created a questionnaire with 14 sections distributed to 102 faculty members specializing in accounting and finance at Sudanese universities. Through data analysis using the statistical analysis program (SPSS), the study’s results indicated a high level of agreement that artificial intelligence applications are used mainly for data analysis. The study’s recommendations emphasize the necessity of offering educational courses and training programs that include all aspects of digital transformation and the utilization of artificial intelligence techniques in scientific research, specifically in the field of accounting.