Revue des reformes Economique et intégration dans l’économie mondiale
Volume 20, Numéro 1, Pages 75-89
2026-06-08

The Contribution Of Artificial Intelligence In Enhancing Accounting Efficacy -a Survey Of Academics And Practitioners-



Authors : Bourouba Fatma . Hireche Abdelkader .

Abstract

This study examined the transformative influence of artificial intelligence in accounting, as it aimed to highlight the contribution of AI applications that led to the re-engineering of traditional accounting practices by introducing improvements to increase the accuracy of accounting outputs while improving accounting professionals' technical and cognitive efficiency. We used the IMRaD methodology for structuring this paper and employed the questionnaire as a tool for statistical analysis of sample data, The findings indicate that AI applications have become indispensable in the accounting field due to the human similarity characteristic, as they contribute to raising the critical thinking skills of accounting students, providing deeper insights into modern financial trends and patterns, while in the professional side, these systems work to automate routine tasks, process Big accounting data, and generate predictive analytics. Finally, it offers policy recommendations to strengthen the understanding of accounting professionals, academics, and policymakers regarding the paradigm shifts shaping the future of accounting.

Keywords

Artificial Intilligence ; Accounting Practices ; Accounting Eduction ; Big Data ; Cloud Computing

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