Role of Artificial Intelligence Technologies in Enhancing Management Accounting Functions: An Applied Study at the University of Tikrit
DOI:
https://doi.org/10.71285/icpt.v3i2.30Keywords:
Artificial intelligence technologies, management accounting functions, University of TikritAbstract
This study aims to examine the role of artificial intelligence technologies (cloud computing, big data, blockchain) in enhancing management accounting functions. The study was conducted at the University of Tikrit using a random sample of (82) employees in the finance departments of various colleges. The researchers employed a range of statistical methods to test the causal relationships and correlations among the study variables. They adopted a descriptive-analytical approach in their study. The study reached a set of findings, the most important of which is that there is a statistically significant correlation between the study variables-that is, the more artificial intelligence (AI) technologies are employed, the more effective management accounting functions become and that the AI technology with the greatest impact on management accounting functions is cloud computing. The study recommended organizing training courses on the use of artificial intelligence technologies in performing business operations and tasks to ensure quality and effectiveness, as well as the need to provide the necessary infrastructure for these technologies. It also presented a set of recommendations to the university under study that should be adopted in its accounting and administrative practices.
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