Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

The effect artificial intelligence in improving the effectiveness of accounting information systems(Case study: Municipalities of Tehran province)

Document Type : Original Article

Authors
Yeganeh Eskandarzadeh
Payam Salimi
Hamid Haghighat
Department of Accounting, Rasam Higher Education Institute, Karaj, Iran
10.22034/psab.2025.208633
Abstract
The main objective of this study is to investigate the impact of artificial intelligence on improving the effectiveness of accounting information systems(Case Study: Municipalities of Tehran Province).The research method employed in this study is quantitative, and data was collected through a field approach using a questionnaire. The reliability of the questionnaire was assessed using Cronbach's alpha test. The questionnaire was distributed among 22 municipalities in Tehran Province in the year 2024, 250 valid questionnaires were received. The data were analyzed using SPSS version 26. For hypothesis testing, regression analysis was utilized The findings of the research indicate that artificial intelligence enhances the efficiency of accounting information systems by improving the accuracy and speed of data processing. It facilitates a focus on strategic goals through the automation of repetitive tasks. Additionally, this technology reduces human errors, providing auditors with accurate and timely data.
Keywords
Artificial intelligence
Accounting
Audit
Accounting information systems

Subjects

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  • Receive Date 17 August 2024
  • Revise Date 05 October 2024
  • Accept Date 26 October 2024