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The Role of Artificial Intelligence in Enhancing Digital Accounting Practices and Improving the Quality of Financial Reports | ||
| AL-Qadisiyah Journal For Administrative and Economic sciences | ||
| Volume 26, Special 2, February 2026, Pages 54-61 PDF (452.99 K) | ||
| Document Type: Research Paper | ||
| DOI: DOI://doi.org/10.33916/qjae.2026.Specialissue05461 | ||
| Authors | ||
| Sanaa Kamil Obayes Al-Mansoori .; Zainab Zuhair Mahdi; Muna Abed Sagban | ||
| Al-Furat Al-Awsat Technical University/ Iraq | ||
| Abstract | ||
| The aim of this research is to examine the role of artificial intelligence (AI) in improving the digital accounting process and improving the quality of financial reporting in Iraqi government, semi-governmental and commercial institutions. The study uses descriptive analytical methods, which are distributed by questionnaire to 145 selected employees. The results indicate that AI is associated with better efficiency in the accounting supply chain process. They also showed that the speed and accuracy of operations had increased significantly. Compliance with rules, regulations and guidelines that recognise compliance and make things more transparent can help improve the accuracy and quality of financial statements. The study also found that there were technical, human, and legal problems that prevented the best use of artificial intelligence. For example, because there are not enough qualified people, it is difficult to connect to the old system. Based on these results, we recommend companies build their IT systems, train employees, make data secure, open and comply with accounting rules. The results demonstrate the importance of AI as a key solution for improving the financial and accounting performance of digital workplaces. | ||
| Keywords | ||
| Artificial Intelligence; Digital Accounting; Financial Report Quality; Accounting Efficiency; Governmental and Private Institutions | ||
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