The Impact of AI Literacy and Adoption on Accounting Developments: A Modern Approach

Artificial Intelligence (AI), as one of the most significant technological developments in recent decades, has had profound impacts on various fields, particularly accounting. This study employs a descriptive and comparative literature review to examine the influence of literacy and acceptance of AI on transformations in accounting. Literacy in the realm of information technology and AI refers to individuals' ability to understand and utilize these technologies. In this context, the awareness and acceptance of AI by accountants and financial managers can lead to improvements in efficiency, accuracy, and speed in accounting processes. Studies have shown that the greater the accountants' literacy in AI, the higher the acceptance and use of these technologies in accounting processes. This acceptance, in turn, leads to transformations such as the automation of accounting processes, big data analysis, and more accurate financial forecasting. The result of this study is the introduction of a new generation of accounting with AI technology, the development of research literature in this area, and the facilitation of conditions for the acceptance of this emerging technology in accounting to enhance its status. Additionally, this study emphasizes the importance of investing in education and skill development in AI for accountants so they can benefit from the advantages of this technology and contribute to the transformation of accounting in the digital age.

کلیدواژه ها:

Artificial Intelligence (AI) ، Accounting Systems ، Privacy and Cyber Security