Using of Artificial Intelligence Techniques and for Improving the Accuracy of Financial Reports
Applied study in Asia cell Telecommunications Company
DOI:
https://doi.org/10.61132/ijema.v2i3.688Keywords:
Techniques, Artificial Intelligence, Financial Reports, Asia cell Telecommunications CompanyAbstract
The research aims to clarify the relationship between artificial intelligence and the future of the accounting profession, and to clarify the knowledge foundations of artificial intelligence and the future of the accounting profession and the application of the term artificial intelligence in the future of the accounting profession and highlight the position of the term artificial intelligence for the economic unit of the research sample, which is Asia cell Iraq Company. The research relied on the collection of data related to the theoretical aspect on a group of Arab and foreign sources related to the subject under research from books, research, studies, theses and university theses, as well as research and periodicals published on the Internet, as for the applied side, the research relied on field visits to the research sample and personal interviews with managers and officials in the research sample as well as to the accounting of the force the research reached a set of conclusions, the most important of which was that the subject of artificial intelligence itself is one of the contemporary topics that did not find any interest at the conceptual, practical and even academic levels, at least at the level of libraries and scientific research centers. After the results of the electronic field surveys showed that the Arab and Iraqi libraries are devoid of any author or detailed study on the subject, and in conclusion, the research reached a set of recommendations, the most important of which was the need to give the artificial intelligence variable greater research attention as one of the intellectual dialectics in contemporary literature in the field of accounting management and to highlight its role in achieving sustainable artificial advantage in the business environment.
Downloads
References
Al-Dahshan , Mohammed, "The Role of the Accounting and Accounting Profession in the Capital Markets in the GCC Countries", Second Forum of Accounting and Accounting Firms in the Cooperation Council for the Arab States of the Gulf, Kuwait, 2019.
Al-Disti Mohamed Abdel Qader, "Methods of Measuring the Level of Ethical Thought in the Field of Accounting: An Empirical Study", Egyptian Journal of Business Studies, Faculty of Commerce, Mansoura University, Volume (25), Issue (2), 2001.
Al-Najjar, Fayez Juma'a, Management Information Systems: An Administrative Perspective", Second Edition, Dar Al-Hamid for Publishing and Distribution, Amman, Jordan, 2010.
Al-Samarrai, Ammar Essam and Al-Sharida, Nadia Abdul-Jabbar, The Role of Artificial Intelligence Techniques Using Digital Auditing in Achieving Audit Quality, Al-Jazeera for Printing, Publishing and Distribution, Baghdad 2020.
Ardini, Taha Ahmed Hassan, "Challenges Facing the Application of Accounting Ethics in Iraq – A Study of the Views of a Group of Accountants in the City of Mosul", Journal of Mesopotamian Development, Vol. (29), No. (85), 2007.
Dahrawi, Abdul Majeed Mazen, "Uses of Artificial Intelligence in Electrical Engineering Applications", Master Thesis, Arab Academy, Denmark, 2019.
Gad, Azmy, et al., "The Effectiveness of an Electronic Learning Environment Based on Artificial Intelligence to Solve Computer Network Maintenance Problems and Develop the Attitudes of Students of the Educational Technology Division towards Distance Learning", Vol. 1, p. 22, Cairo, Dar Shamaa, 2014.
Hammad, Abdel Razzaq, Information Technology and its Role in National Development, A Field Study in the Wilayat of Oum El Bouaghi to complete a master's degree in library science, University of Monturi, Constantine, 2006.
Juma'a, Ahmad Helmy, Introduction to Modern Auditing, Dar Safaa for Publishing and Distribution, Amman, Jordan, 2005.
Kruger, J. P., (2010), A study of strategic intelligence as a strategic management tool in the long-term insurance industry in South Africa. Doctoral dissertation, University of South Africa, Business Management
Nasri, Wadie, (2011), Competitive intelligence in Tunisian Companies, Journal of Enterprise Information Management, 24 (1).
Nizhnewitsky, Michel, Artificial Intelligence Guide to Intelligent Systems, Mars Publishing House, Saudi Arabia, Riyadh, 2004.
Nwokah, Clodson, N., & Ondukwu, E. Frances, (2019), Competitive Intelligence and Marketing Effectiveness in Corporate Organization in Nigeria.
Salman, Fadila Dawood, Entrepreneurial Performance According to Artificial Intelligence and Accounting, Journal of Economic and Administrative Sciences, No. 9, Vol. 22, 2016.
Seger, J., N. Miailhe and S. Mueller. (2019). The AIGO: A Framework for Planning, Developing, and Deploying Artificial Intelligence in Intergovernmental Organizations. Research Report. The Future Society. Harvard Kennedy School of Government. pp.1-8.
Sonti, N., Sharma, E., Singh, N., and Kapoor, A., (2019). Impact of Artificial Intelligence on Businesses: from Research, Innovation, Market Deployment to Future Shifts in Business Models, Journal of Business Research - Elsevier for consideration, pp.6-15.
Taib, K. M., Yatin, S. F. M. Ahmad, A. R., & Mansor, A. N., (2008), Knowledge management and competitive intelligence: A synergy for organizational competitiveness in the k-economy. Communications of the IBIMA, 6, 25-34
Taşkin, H., Adali, M. R., & Ersin, E. (2004), Tech logical intelligence and competitive strategies: an application study with fuzzy logic. Journal of Intelligent Manufacturing, 15(4). 466-429.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 International Journal of Economics, Management and Accounting

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.