چشم اندازهای نوین،بت حسابداری و کارآفرینی

The rapid advancement of artificial intelligence (AI) is reshaping the role of accounting beyond traditional financial reporting and control functions. While previous accounting studies have primarily focused on AI adoption, automation, and reporting efficiency, limited attention has been devoted to understanding how AI-enabled accounting capabilities can contribute to entrepreneurial activities and sustainable business innovation. This conceptual study develops an integrated framework explaining how artificial intelligence transforms accounting functions into an entrepreneurial capability. Drawing upon the Resource-Based View (RBV), Dynamic Capability Theory, and Entrepreneurial Orientation Theory, this paper introduces the concept of Entrepreneurial Accounting Intelligence (EAI) as a strategic organizational capability that integrates accounting expertise, AI-driven analytics, and entrepreneurial decision-making. The proposed framework suggests that AI-enabled accounting analytics enhance organizations' ability to recognize business opportunities, improve strategic decision-making, and develop innovative business models. Furthermore, the study argues that entrepreneurial accounting intelligence serves as a bridge between digital transformation and sustainable value creation. This research contributes to the accounting literature by expanding the traditional perspective of accounting from a historical reporting mechanism toward a proactive strategic capability. It also contributes to entrepreneurship research by highlighting accounting information systems as an important source of entrepreneurial opportunity recognition and innovation. The proposed framework provides a foundation for future empirical research and offers practical implications for organizations seeking to integrate artificial intelligence into accounting-based strategic management.

کلیدواژه ها:

Artificial Intelligence ، Management Accounting ، Entrepreneurial Accounting Intelligence ، Digital Transformation ، Sustainable Innovation ، Strategic Accounting ، Business Model Innovation