Evaluation of Parameters and Ability to Artificial Intelligence in the Management Accounting System

The ever-increasing expansion of digital technologies has dramatically affected most economic activities and jobs. Due to the scientific and technological revolution ۴.۰, organizational structures and business models have changed and new models have emerged, as a result, accounting activities that record operations and provide managers with the necessary information to make decisions are faced with threats, challenges and opportunities. have changed and will change the nature of management accounting and mark its re-creation. As a result of the evolution of data collection and processing technologies, management accounting activities have become increasingly complex and include an increasing amount of data. Resistance to change, organizational culture, lack of trust and the high price of technology are the most important obstacles that interfere with the adoption of artificial intelligence technology in management accounting. This study aimed to evaluate the adoption of artificial intelligence technology among accountants in Romanian organizations in the field of modernization and digitization of management accounting. This research is of a quantitative type and was conducted through a survey and based on a questionnaire. In total, ۳۹۶ management accounting professionals from Romanian organizations completed and sent the questionnaire. Using structural equation modeling, we tested the artificial intelligence technology acceptance model in management accounting. The results show that the implementation of artificial intelligence solutions in management accounting offers multiple options to managers through innovation and shorter processes, improves the use of accounting information, and due to the high level of automation and customization, it is relatively easy to use .

کلیدواژه ها:

Artificial Intelligence ، Technology Acceptance ، Usefulness ، Use ، Management Accounting.