Analysis of the benefits of the decision to switch to artificial intelligence technology and its reflection in strategic performance

Abstract

The current research sought to identify the types and importance of artificial intelligence techniques in light of the analysis of benefits and costs, and in order to achieve the main research objective represented by the extent of the impact of artificial intelligence techniques on the design of accounting information systems within the framework of the economic unit strategy, and based on the research problem, the researcher sought to identify the nature of the relationships and effects existing between its variables represented by artificial intelligence techniques (the independent variable) and the analysis of benefits and costs variable (the dependent variable within the framework of the unit strategy, so that they all express the form of the assumed relationship, its nature and its directions in the study plan. To achieve the research objectives, the inductive approach was used for the purpose of collecting and analyzing data and testing hypotheses. The questionnaire form was used as a tool for collecting data and information related to the research variables and consisted of (13) paragraphs that were analyzed using many statistical methods (21 Ver SPSS). The research concluded that there is a statistically significant effect of applying artificial intelligence techniques on the cost of obtaining information from operating the accounting system in light of the analysis of benefits and costs, and suggested some proposals, the most important of which were: Economic units must develop a strategy for economic intelligence In a way that can help it achieve the vision, mission and strategic objectives of the economic unit as a whole, because the design strategy is part of the main strategy of the economic unit.