This research aims to examine the impact of artificial intelligence (AI) applications on the efficiency of accounting systems in family businesses, focusing on the role of modern technologies in improving and developing accounting processes. It explores how AI has contributed to automating traditional accounting tasks, resulting in time and effort savings while enhancing the accuracy and quality of financial data. The study also highlights AI’s role in improving the quality of financial reporting, accelerating its preparation, and minimizing errors caused by human intervention. Additionally, it addresses key challenges in adopting AI technologies, such as high investment costs, the shortage of qualified professionals, and the difficulty some companies especially family-owned businesses face in adapting to digital transformation due to their traditional culture and lack of appropriate technological infrastructure. A purposive sample was selected, and data were collected quantitatively using suitable questionnaires. After reviewing the responses, only 130 questionnaires were deemed valid for analysis. The data were analyzed using the SPSS statistical software. The research concludes with a set of recommendations designed to help family businesses integrate AI into their accounting systems more effectively, thereby enhancing operational efficiency, improving financial performance, and boosting competitiveness in a rapidly evolving and innovation-driven business environment.

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The Impact of Artificial Intelligence Applications on the Efficiency of Accounting Systems in Family-Owned Businesses

  • Amjad Alkhatib,
  • Aya Jawarish,
  • Ayat Hajjajjah,
  • Ahmad Al-Dmour

摘要

This research aims to examine the impact of artificial intelligence (AI) applications on the efficiency of accounting systems in family businesses, focusing on the role of modern technologies in improving and developing accounting processes. It explores how AI has contributed to automating traditional accounting tasks, resulting in time and effort savings while enhancing the accuracy and quality of financial data. The study also highlights AI’s role in improving the quality of financial reporting, accelerating its preparation, and minimizing errors caused by human intervention. Additionally, it addresses key challenges in adopting AI technologies, such as high investment costs, the shortage of qualified professionals, and the difficulty some companies especially family-owned businesses face in adapting to digital transformation due to their traditional culture and lack of appropriate technological infrastructure. A purposive sample was selected, and data were collected quantitatively using suitable questionnaires. After reviewing the responses, only 130 questionnaires were deemed valid for analysis. The data were analyzed using the SPSS statistical software. The research concludes with a set of recommendations designed to help family businesses integrate AI into their accounting systems more effectively, thereby enhancing operational efficiency, improving financial performance, and boosting competitiveness in a rapidly evolving and innovation-driven business environment.