Empowering Accountants to Design Specialized Accounting Programs Using Artificial Intelligence Tools: An Applied Study Using Excel VBA

Abstract

 This study aims to explore the extent to which accountants can be empowered to design specialized accounting software using automation tools such as Excel VBA, supported by generative artificial intelligence technologies like ChatGPT. The importance of the study stems from the accelerating digital transformation, which requires accountants to enhance their technical skills to meet the demands of the modern work environment, particularly in small and medium-sized enterprises with limited resources.

The research problem lies in the limited ability of accountants to develop internal accounting systems without relying on professional programmers or ready-made solutions, despite the availability of intelligent support tools. Accordingly, the study is based on the following hypothesis: “There is a positive impact of using artificial intelligence tools on enabling accountants to develop specialized accounting programs, which enhances their ability to build flexible systems suited to daily tasks while reducing the need for off-the-shelf solutions or external technical support.”

The study adopts an applied methodology by designing an actual accounting model using Excel and VBA, covering operations such as cash transactions, purchases, sales, and report generation, with simplified user interfaces in Arabic. ChatGPT was employed to generate and debug code, highlighting the role of AI in supporting accountants with no programming background.

The results demonstrated that accountants, when equipped with smart and accessible tools, can build effective accounting systems that are accurate, user-friendly, and adaptable. The study recommends integrating basic digital and programming skills into accounting curricula and promoting the use of artificial intelligence in the development of internal software solutions.