تحلیل کیفی خودکارسازی فرایندهای حسابداری با هوش مصنوعی
کلمات کلیدی:
خودکارسازی, فرآیندهای حسابداری, چارچوب اخلاقی, مدیریت تغییر, هوش مصنوعیچکیده
با پیشرفتهای فناوری اطلاعات و ظهور هوش مصنوعی، خودکارسازی فرآیندهای حسابداری بهعنوان یکی از مهمترین تحولات در حوزه مدیریت مالی و حسابرسی مطرح شده است. این مطالعه با رویکرد تحلیل کیفی به بررسی مولفههای مختلف مؤثر بر خودکارسازی فرآیندهای حسابداری میپردازد و نقش شرایط علی، شرایط زمینهای، عوامل مداخلهای، پدیدههای اصلی، راهبردها و پیامدهای این تحول فناورانه را شناسایی و تحلیل میکند. یافتهها نشان میدهد که هوش مصنوعی ضمن افزایش دقت، سرعت و شفافیت گزارشهای مالی، موجب تحول نقش حسابداران و ارتقاء کیفیت تصمیمگیریهای مالی میشود. با این حال، چالشهایی نظیر امنیت دادهها، مسائل اخلاقی، نیاز به مهارتهای تخصصی و مقاومت فرهنگی از موانع اصلی پذیرش این فناوری هستند. مطالعه حاضر تأکید میکند که موفقیت در خودکارسازی فرآیندهای حسابداری نیازمند برنامهریزی جامع در زمینه آموزش، توسعه زیرساختهای فناوری، تدوین چارچوبهای قانونی و اخلاقی و مدیریت تغییر سازمانی است. این پژوهش با تلفیق دیدگاههای متعدد داخلی و خارجی، چارچوبی کاربردی برای مدیران و سیاستگذاران ارائه میدهد تا بتوانند به طور مؤثر از ظرفیتهای هوش مصنوعی در حسابداری بهرهمند شوند.
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حق نشر 2025 Sediqe Bakhshizadeh Baghestani (Author); Mohammad Hossein Ranjbar (Corresponding author); Saeed Moradpour , Hojjatallah Salari (Author)

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