Scholarlink

This chapter aims to examine the growing trends in the use of Artificial Intelligence (AI) and digital technologies within Accounting Information Systems (AIS) procedures and process, emphasizing enhancements in efficiency, accuracy, and decision-making in financial management. The research utilizes a critical examination of contemporary literature about the integration of AI and digital technologies in AIS. Furthermore, case studies and practical implementations of AI-driven methodologies, including machine learning, robotic process automation (RPA), and blockchain, were examined to assess their influence on AIS. The study was also substantiated by real instances demonstrating how these technologies are augmenting essential AIS activities, such as financial reporting, auditing, and compliance. The review’s findings demonstrate that AI and digital technologies substantially improve the efficacy of AIS procedures. They automate repetitive operations, enhance data precision, and provide predictive insights for improved decision-making, eventually resulting in more dependable and responsive financial management systems. The results provide insights and suggestions for practitioners aiming to integrate AI and digital technologies into their AIS. These technologies may optimize accounting operations, minimize human mistakes, and facilitate strategic decision-making, providing distinct avenues for the digital transformation of accounting systems. The integration of AI and digital tools in AIS presents significant implications for workforce management and skill enhancement, emphasizing the necessity for accountants to adjust to evolving technological environments while upholding ethical standards in automated financial operations. The novelty of this research is in its thorough examination of both artificial intelligence and digital technology inside accounting information systems, providing an integrated perspective on how these breakthroughs might transform accounting processes. The research offers significant insights into prospective developments, including the possibility of AI-enhanced financial forecasting and automated auditing systems.

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

Artificial Intelligence Applications and Digital Technologies in Accounting Information Systems and Processes: Review of Emerging Trends

  • 章节

  • 发表日期：

    2026年

查看全文
  • Diala Ershaid,
  • Zaidoon Alhatabat,
  • Yaser Ahmad Jalghoum,
  • Sahar Safwan Khasawneh,
  • Nashat Ali Almasria,
  • Hassan Aldboush

摘要

This chapter aims to examine the growing trends in the use of Artificial Intelligence (AI) and digital technologies within Accounting Information Systems (AIS) procedures and process, emphasizing enhancements in efficiency, accuracy, and decision-making in financial management. The research utilizes a critical examination of contemporary literature about the integration of AI and digital technologies in AIS. Furthermore, case studies and practical implementations of AI-driven methodologies, including machine learning, robotic process automation (RPA), and blockchain, were examined to assess their influence on AIS. The study was also substantiated by real instances demonstrating how these technologies are augmenting essential AIS activities, such as financial reporting, auditing, and compliance. The review’s findings demonstrate that AI and digital technologies substantially improve the efficacy of AIS procedures. They automate repetitive operations, enhance data precision, and provide predictive insights for improved decision-making, eventually resulting in more dependable and responsive financial management systems. The results provide insights and suggestions for practitioners aiming to integrate AI and digital technologies into their AIS. These technologies may optimize accounting operations, minimize human mistakes, and facilitate strategic decision-making, providing distinct avenues for the digital transformation of accounting systems. The integration of AI and digital tools in AIS presents significant implications for workforce management and skill enhancement, emphasizing the necessity for accountants to adjust to evolving technological environments while upholding ethical standards in automated financial operations. The novelty of this research is in its thorough examination of both artificial intelligence and digital technology inside accounting information systems, providing an integrated perspective on how these breakthroughs might transform accounting processes. The research offers significant insights into prospective developments, including the possibility of AI-enhanced financial forecasting and automated auditing systems.