A lecturer from the University of Karbala (Eng. Murtada Hassan Khalif Jassim) published a scientific research entitled “Applying Artificial Intelligence Techniques in Accounting to Improve the Quality of Financial Reporting”. In “Iraqi Journal of Administrative Sciences / Iraq – Karbala”
The main objective of the application of artificial intelligence technologies as an information
technology technology is to enhance the quality of financial reporting, through its advanced capabilities to classify, process
and analyze financial data with high accuracy and speed. These technologies contribute to the early detection of potential risks
, as well as their role in the continuous verification of the integrity of financial statements, and the implementation of accurate and effective
control systems over financial operations, which contribute to reducing the possibilities of manipulation, fraud and financial fraud.
In addition, AI technologies feature advanced predictive capabilities that support decision-making, which enhances
the level of confidence among decision-makers by providing high-quality financial reports supported by
AI-based analytics, which leads to enhanced transparency in dealing with financial data. The research
included two main aspects, represented by the theoretical aspect and the practical aspect. The research relied on
the descriptive-analytical method in analyzing variables and testing hypotheses. For the purpose of data collection, the questionnaire tool was used
, as it was distributed to a sample of accountants and auditors as the main category, in addition to
a sample of programmers, and the number of valid responses for analysis reached (121) questionnaires. Statistical software
(SmartPLS) was also used to analyze the data and test the research model. The results of the research found that there
is a significant positive impact of artificial intelligence technologies (machine learning, deep learning, neural networks
, expert systems, and the Internet of Things) in improving the quality of financial reporting.
The most prominent research axes:
The research focuses on digital transformation in the Iraqi accounting environment, highlighting the following:
- Employing modern technologies: How to integrate AI tools into accounting systems to reduce human error.
- Enhancing transparency: The role of artificial intelligence in improving the accounting disclosure aspect to ensure the provision of financial reports that reflect the real reality of organizations.
- Data Quality: The impact of automation and intelligence in raising the efficiency of financial reporting and providing accurate information to decision-makers in a timely manner.
Importance of Publishing:
This publication comes in the Iraqi Journal of Administrative Sciences affiliated to the Faculty of Business and Economics at the University of Karbala, which is a refereed scientific journal registered within sober containers and holds the International Digital Identifier (DOI), which contributes to raising the indicators of the university’s scientific classification and developing contemporary accounting thought in Iraq.
