Analysis Factors that Facing Adoption of AI Technical and Their solutions, A Survey in Accounting Environment, Iraq

Abstract

  This study aims to identify the factors hindering the use of artificial intelligence (AI) technologies in the Iraqi accounting environment. These factors were categorized into three types: internal factors, including employee fears of job loss, reluctance from local management, and a lack of employee awareness; technological factors, including sophisticated cyberattacks and data security concerns; and external factors, including prevailing financial standards and regulations, reluctance from senior management, market competition, and customer reluctance. The study was conducted with a group of accountants and auditors in government units and private companies using a questionnaire developed based on previous literature and interviews conducted by the researcher with a group of accounting and auditing managers. The respondents' answers were consistent with most of the study's hypotheses, with the sixth theme receiving the most agreement. This theme indicated the possibility of addressing the aforementioned factors by training employees in AI technologies. The most important recommendation was to establish a timeline for transitioning from current financial records to smart accounting applications in order to benefit from the numerous advantages offered by AI technologies.