Qualitative Analysis of Accounting Process Automation with Artificial Intelligence
Keywords:
automation, accounting processes, ethical framework, specialized training, change managementAbstract
With the advancements in information technology and the emergence of artificial intelligence, the automation of accounting processes has been highlighted as one of the most significant transformations in the field of financial management and auditing. This study, employing a qualitative analysis approach, examines the various components influencing the automation of accounting processes and identifies and analyzes the role of causal conditions, contextual conditions, intervening factors, core phenomena, strategies, and outcomes of this technological transformation. The findings indicate that artificial intelligence, while enhancing the accuracy, speed, and transparency of financial reports, transforms the role of accountants and improves the quality of financial decision-making. However, challenges such as data security, ethical issues, the need for specialized skills, and cultural resistance remain major barriers to the adoption of this technology. The present study emphasizes that the success of accounting process automation requires comprehensive planning in areas such as training, development of technological infrastructure, formulation of legal and ethical frameworks, and organizational change management. By integrating diverse domestic and international perspectives, this research provides a practical framework for managers and policymakers to effectively harness the potential of artificial intelligence in accounting.
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Copyright (c) 2025 Sediqe Bakhshizadeh Baghestani (Author); Mohammad Hossein Ranjbar (Corresponding author); Saeed Moradpour , Hojjatallah Salari (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
