Artificial Intelligence Strategy to Improve the Efficiency and Effectiveness of Accounting Information Systems Elements

Abstract

The current study seeks to identify the types and importance of artificial intelligence techniques in order to achieve the main objective of the study, which is the extent of the impact of artificial intelligence within the framework of the economic unit strategy. Based on the research problem, the researcher seeks to build a hypothetical study plan that contributes to identifying the nature of the relationships and effects between its variables, represented by the artificial intelligence strategy (the independent variable) and its impact on improving the efficiency and effectiveness of information systems elements (the first dependent variable). In order to test the validity of the study hypotheses, data related to the positions of the individuals being studied were collected through the questionnaire form, which the researcher relied on in its construction and formulation on previous studies and the opinions of researchers, and after presenting it to a group of arbitrators who expressed their comments that helped the researcher in modifying it to be in its final form. The researcher analyzed the data obtained and resulting from statistical programming (SPSSV26 AMOS V26), which expresses the positions of the respondents using a set of statistical methods to clarify the extent of the relationship and impact of the artificial intelligence factor and the design components and requirements factor on the design determinants factor in the checklist. In addition to analyzing the data in the questionnaire form regarding the independent variable represented by artificial intelligence and its impact on the framework of the unit's strategy to improve the efficiency and effectiveness of information systems elements. The study concluded that there is a direct impact of statistical significance of artificial intelligence through the necessary technologies in the economic unit's strategy as a whole.