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DOI: THE ROLE OF ARTIFICIAL INTELLIGENCE TECHNIQUES IN IMPROVING THE ELECTRONIC ACCOUNTING DISCLOSURE PROCESS
Sahar abbas hasan , The republic of iraq ministry of higher education hilla u university college, Iraq Ali alburaq mohamed rahem , AL-amarah university college, IraqAbstract
The research aims to study artificial intelligence techniques and the extent of their impact on improving the efficiency and effectiveness of electronic accounting disclosure for financial reports. Therefore, the first section dealt with the concept of electronic disclosure, and dealt with the opposing arguments that posed a major challenge to electronic accounting disclosure for financial reports in business companies, in addition to the supporting arguments that agree With the advantages resulting from the application of electronic disclosure, whether achieved by the applying company or users of information published on the Internet, it also addressed the factors affecting the efficiency and effectiveness of electronic accounting disclosure. The second section, dealt with identifying the concept of artificial intelligence and its techniques, the extent of their application in accounting, and the expected impact of applications of intelligence techniques. Artificial intelligence in the future of business companies, which in turn affected the improvement of the efficiency and effectiveness of electronic accounting disclosure for financial reports. The field study proved that the application of artificial intelligence techniques has an impact in improving the efficiency and effectiveness of electronic accounting disclosure, as the survey list was used as a means of collecting primary data, which was distributed to There are only two categories: accountants and auditors in companies listed on the stock exchange.
Keywords
Artificial intelligence, business companies, financial reports
References
- Al-Shirazi: Abbas Midi (Accounting Theory) First Edition Kuwait, 199
- Al-Shayed, Al-Sabban, Muhammad Samir, Intermediate Accounting and the Rules of Measurement and Accounting Disclosure to Determine Income And the Financial Center, University House, Beirut, 2000
- Khasharmeh, Hussein, the level of disclosure in the financial statements of a building And companies Finance Mashabiya Merged in Al-Ardaf, International Accounting Standard No. 30, field study, An- Najah University Research Journal, volume 17, 2
- Washington DC. - Kumen H. Jones, Michael L. Werner, Katherine P. Terrell & Robert L. Terrell, (2000), Introduction to financial accounting, Prentice Hall, New Jersey
- Needles, Belverd Jr., and Powers, (2002) “Principles of Financial Accounting”, Houghton Mifflin Company, USA.
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