The Impact of Using Artificial Intelligence on the Accounting and Auditing Profession in Light of the Corona Pandemic
DOI:
https://doi.org/10.53555/nnbma.v6i9.890Abstract
The study aims to identify the impact of the use of artificial intelligence on the accounting and auditing profession in light of the Corona pandemic. The descriptive and analytical approach was used to define the problem of the study and define the theoretical framework for the study. The statistical program (SPSS) was also used to answer research questions and test hypotheses. The two researchers used the questionnaire as a tool for the field study, as it was distributed to the study sample consisting of accountants and auditors from the owners of accounting and auditing offices in Gaza Strip, their number (170) questionnaires, and (155) questionnaires were retrieved. The results of the study concluded that there is a significant impact of the use of artificial intelligence on improving and developing the quality of professional performance of accountants and auditors, increasing the ability to complete complex accounting and auditing work, improving and developing the efficiency of accounting and auditing cadres, and developing accounting and auditing systems in light of the Corona pandemic. The study recommended the necessity for accounting and auditing offices in Gaza Strip to use artificial intelligence for the great cycle that it will undertake in improving the efficiency of the accounting and auditing process by providing the required results in a timely manner, especially in light of the Corona pandemic.
References
Barqa, Khaled, (2018), The use of artificial intelligence “AI” in the field of accounting, retrieved on 7/22/2020 on the website: https://www.jisrlabs.com.
Belhamou, Fatima Zahra, Erzi, Fathi, (2017), The Contribution of Expert Systems to Improving Decision-Making in the Algerian Foundation - ABRAS SPA Case Study in Saida City, Revue Maghrébine Management Des Organizations, Volume 2, Issue 1, Abu Bakr Belkaid University, Tlemcen, Algeria.
Bozirb, Khair El-Din, (2019), Artificial Intelligence and its Applications in the Banking Sector: A Reading of the Hudni Experience - A Case Study of HDFC Bank, a collectivebook entitled: Applications of Artificial Intelligence as a Modern Trend to Enhance the Competitiveness of Business Organizations, Arab Democratic Center for Strategic, Political and Economic Studies, First edition, Berlin - Germany.
Damrawi, Pana (14 January 2020), Definition of Artificial Intelligence, retrieved from the website: https://mawdoo3.com.
Al-Jaber, Ghadeer Muhammad Odeh, (2020), The Impact of Artificial Intelligence on the Efficiency of Accounting Systems in Jordanian Banks, Unpublished Master Thesis, Accounting Department, Middle East University, Amman, Jordan.
Al-Ratami, Muhammad Abu Al-Qasim, (2012), Artificial Intelligence and Expert Systems, a book of 260 pages, retrieved from the link,
http://www.arteimi.info/site/publication/Arteimi%20Book.
Who is the author of the article, Censorship under Artificial Intelligence, (2019), retrieved on 6/28/2020 on the website https://www.sabspace.com.
Rakeeq, Asala (2015), The Use of Artificial Intelligence Applications in Managing Enterprise Activities - A Case Study of a Group of Economic Institutions, Unpublished Master Thesis, Umm Al-Bouaghi University, College of Economic Sciences, Business Sciences and Management Sciences, Specialization in Business Administration of the Corporation, Umm Al-Bouaghi, Algeria.
Al-Najjar, Islam, Entrepreneurs, (2020), What did artificial intelligence offer during the Corona epidemic, retrieved on 7/31/2020 on the website: https://www.rowadalaamal.com
Al-Shiazi, Muhammad, (2020), Will artificial intelligence end the job of financial auditor in the midst of the revolution ?, retrieved on 7/7/2020 on the website: https://www.aljazeera.net/news/scienceandtechnology/2020/ 2 / 4k
Al-Enezi, Ibtisam, (July 9, 2018), Artificial Intelligence and the Future of Student Accounting, Mal Economic Newspaper, retrieved on 7/30/2020 on the website: https://www.maaal.com/archives/20180709/109630
Osmania, Amina, (2019), Basic Concepts of Artificial Intelligence, a collective book entitled: Applications of Artificial Intelligence as a Modern Approach to Enhance Competitiveness of Business Organizations, Arab Democratic Center for Strategic, Political and Economic Studies, First Edition, Berlin - Germany.
Othman, Othman Hussein, Ahmad, Adel Jamil (2012), The possibility of using artificial intelligence techniques in controlling the quality of internal auditing (field study in Jordanian public shareholding companies), the eleventh annual scientific conference on Business Intelligence and Knowledge Economy, Zaytouna University, Faculty of Economics and Administrative Sciences , Oman Jourdan.
Hassanein, Ahlam, the Arabs and the world, (February 6, 2020), China is turning to artificial intelligence in the fight against Corona virus, retrieved on 7/22/2020 on the website: https://masralarabia.net/
Khawalid, Abu Bakr, Collective Book, First Edition (2019): Applications of Artificial Intelligence as a Modern Trend to Enhance Competitiveness of Business Organizations, Arab Democratic Center for Strategic, Political and Economic Studies, Berlin - Germany, Registration No. VR.33808.B
Majid, Ahmed, (2018), Artificial Intelligence in the United Arab Emirates, Department of Economic Studies and Policies, Ministry of Economy, United Arab Emirates
The British Arab Academy for Higher Education (2019), Artificial Intelligence, Article available at www.abahe.co.uk: Accessed 7/23/2019 at 10 am.
Anbar, Sami Jabbar, Muhammad, Muwafaq Abdul-Hussein, Quality of Auditing by Adopting Artificial Intelligence, Applied Research in a Sample of Supervisory Bodies Working in the Federal Office of Financial Supervision, Journal of Accounting and Financial Studies, University of Baghdad, Iraq, Volume 11, Issue 34, 27 -76.
Al-Issa, Ahmad, (2018), Artificial Intelligence and Financial Accounting, retrieved on 7/15/2020 on the website: https://oktob.io/posts/13004
Qasim, Omar, (2020), Accounting in the era of artificial intelligence, retrieved on 7/10/2020 on the website: https://hbrarabic.com/.
What is Artificial Intelligence, (2020), retrieved 7/7/2020 on the website: https://www.oracle.com/ae-ar/artificial-intelligence/what-is-artificial-intelligence.html
Harvard, Business Review, (2019), Accounting in the Age of Artificial Intelligence, retrieved 7/31/2020 on the website: https://hbrarabic.com
Yasin Saad Ghalib, (2012), Fundamentals of Management Information and Information Technology, First Edition, House of Approaches for Publishing and Distribution, Amman, Jordan.
Advantages of Artificial Intelligence", www.educba.com, Retrieved 2019,Edited.
Artificial Intelligence (AI)", www.techopedia.com, Retrieved 2019, Edited.
Chukwudi, O . L. (2018). Effect of Artificial Intelligence on the Performance of Accounting Operations among Accounting Firms in South East Nigeria, Asian Journal of Economics, Business and Accounting, Vol. 7, No. 2, 1-11.
Simon, M. (2018). A Future in Accounting without Human Intervention, (Puplished Master Thesies), University of Ghent, Faculty of Economics and Business Administration.
Downloads
Published
Issue
Section
License
Copyright (c) 2020 Journal of Advance Research in Business Management and Accounting (ISSN: 2456-3544)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Terms & Condition
Submission -
Author can submit the manuscript through our online submission process or email us at the designated email id in contact details.
The other mode of submission not accepted than online and email.
Before submission please read the submission guidelines.
NN Publication accepts only article submitted in pdf/doc/docx/rtf file format. Another format except given file formats will no be considered .
Author will be responsible for the error mistakes in the submission files. The minor changes can be done without any cost after publication. But for major changes NN Publication may charges you the editing charges.
Publication (Online) -
The online publication is scheduled on last date of every month, but it can be delayed by 24 to 48 hours due to editorial process if huge number of articles comes to publish in single issue.
Automatic notification email will be sent to the all users on publication of an issue, so its author’s duty to check their email inbox or SPAM folder to get this notification.
After publication of article author can not withdraw their article.
If editor’s found any issue after publication of article then the NN Publication have the authority to remove the article from online website.
No refund will be provided after online publication of article.
Publication (Print) -
The print copy publication are sent as per the author’s request after 2 weeks of online publication of that issue.
NN Publication will ship the article by India Post and provide the consignment number on dispatch of print copy.
NN Publication follows all the guidelines of delivery provided by India Post and hence not responsible for delay in delivery due to any kind of reasons.
Refund of hard copy will not be provided after dispatch or print of the journal.
NN Publication will be responsible for raise a complain if there is any issue occurs in delivery, but still will not be responsible for providing the refund.
NN Publication will be responsible to resend the print copy only and only if the print copy is lost or print copy is damaged in delivery / or there is delay more than 6 months.
According to India Post the delivery should be completed with in 1-3 weeks after dispatch of articles.
Privacy Policy-
NN Publication uses the email ids of authors and editors and readers for sending editorial or publication notification only, we do not reveal or sell the email ids to any other website or company.
