The world is increasingly adopting programs that mimic human thought processes to help individuals solve structured and unstructured problems, enabling them to make accurate and timely decisions. A key application of artificial intelligence is expert systems, which assist accountants in applying standards and guidance across various areas. This study investigates how expert systems can enhance the quality of accounting decisions provided to all administrative levels and users of accounting information, ultimately impacting the credibility and reliability of this information. A questionnaire was developed and distributed to stakeholders, including users of financial information and employees of Iraqi banks. Statistical methods were applied to assess the impact of expert systems on the quality of accounting decisions in these banks. The study proposes the creation of an expert system to support companies in making financial decisions. By leveraging technology, it can store and utilize human expert knowledge, reducing costs and the need for human experts while improving decision accuracy. The research highlights the importance of training employees and senior management on expert system programs to meet the needs and preferences of financial statement users. The study is based on assumptions that there is a correlation between the use of expert systems and the quality of accounting decisions, and that expert systems significantly influence the excellence of these decisions. The findings underscore the importance of modern technology, including artificial intelligence, in making informed and structured accounting decisions that align with user interests.