Volume 13 · Issue 7 · July 2026
Employing Artificial Intelligence Techniques in the Development of Financial Accounting Systems
Bayar Jumaah Khudhur, Iman Othman Ahmad, Darya Harbi Ibrahim
In light of the rapid developments witnessed in today's world, it has become essential to reconsider the methods applied in accounting practices. Artificial intelligence (AI) offers significant potential to enhance the quality of accounting information and support decision-making processes. This study, both in its theoretical and practical aspects, aims to examine the impact of utilizing artificial intelligence techniques on the quality of accounting information, in addition to understanding the extent of their contribution to improving the efficiency and decisions of users. To achieve the objectives of this study and test its hypotheses, a questionnaire consisting of three main dimensions will be designed and distributed to a sample of accountants and auditors in the city of Erbil. The collected data will be analyzed using the Statistical Package for the Social Sciences (SPSS), ultimately leading to a set of conclusions and recommendations.
