The Impact of Artificial Intelligence Tools on Accounting Profession Challenges: An Empirical Study of Financial Brokerage Companies in Jordan
摘要
This study aimed to identify the most significant challenges facing the accounting profession, including accounting measurement, accounting income, qualitative characteristics of accounting information, and the electronic publication of accounting data, particularly in the context of using artificial intelligence tools. A descriptive analytical approach was employed to address the questions presented in the study problem. The study population comprised licensed financial brokerage companies in Jordan, totalling 50, while the participants included all legally licensed individuals engaged in financial brokerage operations at the Amman Stock Exchange within those companies, amounting to 460 licensed individuals. A random sample of 350 licensed individuals was selected, and an electronic questionnaire was distributed to them, yielding 332 completed questionnaires that were subsequently analysed statistically. The results indicated that the use of artificial intelligence tools had a primary impact on achieving the qualitative characteristics of accounting information, followed by the electronic publishing of accounting data processes. The impact of using artificial intelligence tools on clarifying accounting income processes ranked third, while accounting measurement processes for operations and activities held the last position in terms of impact strength. The study recommended implementing information security protocols within companies, establishing a dedicated information technology department, and employing highly skilled and efficient IT staff to ensure the security of electronically published accounting information systems, alongside instituting security controls and monitoring all forms of circulated information.