Strategic Transformation of Traditional Accounting to Digital Systems through Blockchain and Artificial Intelligence

The results of the study also indicate that the success of implementing artificial intelligence in accounting, in addition to technological infrastructure, requires training digital accountants, developing data security policies, and trust in explainable algorithms. In general, artificial intelligence is not a replacement for accountants, but a powerful tool for improving efficiency, transparency, and smart decision-making in the digital financial system.

کلیدواژه ها:

artificial intelligence ، digital accounting ، machine learning ، fraud detection ، smart financial accounting