The impact of artificial intelligence on the efficiency of cloud-based accounting information systems: A survey study in a number of companies in the Kurdistan Region/Iraq
DOI:
https://doi.org/10.37375/esj.v9i1.3996Keywords:
Artificial intelligence, cloud-based accounting information systems efficiency, perceived utility, perceived ease of use.Abstract
The research aims to demonstrate the impact of artificial intelligence (AI) on the efficiency of cloud-based accounting information systems (CB-AIS), from the perspective of the number of accountants and administrators working in some companies in the Kurdistan Region of Iraq that rely on cloud computing within their accounting systems. Artificial intelligence was represented through perceived utility (PU) and perceived ease of use (PEU). While the efficiency of cloud-based accounting information systems was represented by five attributes of accounting business processes (redundancy, privacy of human assets, uncertainty, information density, and the need to communicate with customers), the deductive and inductive approach was adopted to achieve the research objective and implement its procedures. A questionnaire was designed and distributed to the sample members to collect basic data. 123 valid questionnaires were retrieved for analysis. The research reached a number of conclusions, the most important of which is that the perceived benefit and perceived ease of use of artificial intelligence contributes significantly to enhancing the efficiency of cloud-based accounting information systems. This result strengthens the literature in the field of cloud-based accounting systems and identifies the factors affecting them.
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