70
International Journal of Management and Economics Fundamental
https://theusajournals.com/index.php/ijmef
VOLUME
Vol.05 Issue03 2025
PAGE NO.
70-77
DOI
10.37547/ijmef/Volume05Issue03-11
Artificial Intelligence and Electronic Accounting
Disclosure: An Analytical Study
Anmar adnan khudhair
Department of Accounting, Kerbala university, Iraq
Aqeel Jaber Kadhim
Department: Accounting, Administrations & Economic, Al Muthanna University, Iraq
Jasim Idan Barrak
Department: Accounting, Administrations & Economic,University of Kerbala, Iraq
Received:
22 January 2025;
Accepted:
26 February 2025;
Published:
28 March 2025
Abstract:
Purpose:
The research aims to test the association between artificial intelligence and electronic accounting
disclosure for financial reports. Artificial intelligence could affect the efficiency and effectiveness of electronic
accounting disclosure for financial reports.
Design/methodology/approach:
This research collects the data by using the questionnaire technique distributed
to accountants and auditors in companies listed on the Iraq Stock Exchange and financial analysts in financial
brokerage companies.
Findings:
This research finds that the application of artificial intelligence techniques positively impacts the efficiency
and effectiveness of electronic accounting disclosure. Thus, artificial intelligence techniques have many advantages
and positive impacts regarding the necessity of their application in business companies.
Originality/value:
Although many studies have investigated electronic accounting disclosure, no research has
addressed the association between artificial intelligence and the efficiency and effectiveness of electronic
accounting disclosure in financial reports in emerging markets in Iraq. In addition, this research shows the
importance of the efficiency and effectiveness of electronic accounting disclosure in financial reports to inspire
companies to provide financial reports with a high level of transparency. Also, the results offer valuable insight into
improving the quality of financial reports to attract foreign investors.
Keywords:
financial reports, artificial intelligence and electronic accounting disclosure.
Introduction:
It was predicted by science fiction stories
and films that an artificial intelligence would consist of
a group of robots who will rule the earth; this seems to
be coming true now. The fact is that artificial
intelligence can now do so much that before only
human beings could do such as translations,
manufacture of goods, customer care services, financial
and other business as well as accountancy. The society
has experienced various issues such as the ones related
to the information and communication technology,
which have led to radical changes. Many organizations
today apply contemporary technological approaches
for their operations instead of using manual ones as it
was in the past. This integration has posed numerous
challenges on the profession of accounting and auditing
requiring it to face these changes (Abdulhussein & Barrak,
2021). Consequently, AI was highly demanded by most
companies and accounting divisions for implementation
into their systems and processes worldwide. This resulted
in numero
us transformations in every sector’s working
techniques and practices. The use of AI in accounting
raised many concerns about the possible modifications
that could be made by this technology. This text reveals
how artificial intelligence is transforming accounting
today (Al-Kawaz, Al-Daami, & Abbas, 2023). The vast
information that is increasingly available and spreadingly
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International Journal of Management and Economics Fundamental
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International Journal of Management and Economics Fundamental (ISSN: 2771-2257)
diverse can now be found following the expansion of
data communication lines over years involving joining
many individuals in the process. This is because there
are more individuals who need to deal with a lot of
information and data that should be processed, kept
and given to different systems for proper utilization. As
a result, numerous risks have evolved while there are
emerging challenges on which information should be
relied upon, which could have an effect on the users’
trust. In addition, the business community is
increasingly demanding new accounting information
that follows closely behind IT sector advancements.
Therefore, finding and implementing advanced
intelligent systems and technologies is important in
enhancing information trustworthiness and usability
for users’ information purposes such as; solving
investment problems in a better way, taking rational
decisions and avoiding a multitude or risks and
associated legal liabilities. This study seeks to answer
how artificial intelligence and efficient have influence
on electronic accounting disclosure effective. For this
purpose, the following related questions have been
formulated:
• What is the meaning of electronic accounting
disclosure and why is it so important in business
companies today?
• Which risks and difficulties impact the process of e
-
accounting disclosure for financial reports?
• What are some examples of arti
ficial intelligence
methodologies? What do you believe about the
potential effects of using it in business companies?
• Does applying artificial intelligence methodologies
help in enhancing e-accounting disclosure? Its main
objective is to evaluate how artificial intelligence
affects the efficiency of e-accounting disclosure.
Therefore, objectives for carrying out this research are
as follows:
• Outline the concept of electronic disclosure and
identify both sides of the debate for its application in
business companies.
• Determine factors that affect e
-accounting
disclosure of financial reports.
• Acquire knowledge on artificial intelligence
techniques, including their expected applications
within business settings.
• Describe how artificial inte
lligence techniques can
improve e-accounting disclosure process regarding
financial reports?
This work is significant in academic and other ways:
Scientifically: The research is justified by the
importance of artificial intelligence itself, positive
results obtained from the use of artificial intelligence
techniques, the relevance of artificial intelligence in
business corporations and its role in ensuring better e-
accounting of financial reports that would be beneficial for
various users. Practically, the changes seen for
accountant’s
environment have led to the necessity of
using AI in accounting so that we can work with machines
which will be able to give us quicker output that is also
more precise than that of humans. However, it remains
vitally important for us to determine what artificial
intelligence is, how sophisticated it is these days, what
role does it play in accounting, why should business
companies apply this tool considering numerous
competitive advantages it can create, and how can it help
them with process improvement? E-Accounting Report
Expose
LITERATURE REVIEW
Definition of artificial intelligence in accounting
Artificial intelligence refers to the branch of computer
science that deals with creating intelligent information
systems and technologies which can be used in
programming computers to make them act like humans.
In accounting, artificial intelligence enables a computer
and its applications to undertake many accounting
functions and routine manual jobs but also decrease the
i
ncidence of mistakes so that they increase user’s speed at
analyzing reports and other accounting information
compared with traditional accountings. This is because AI
in accounting is meant to improve certain aspects in an
individual’s audit judgment, enh
ancing the effectiveness,
efficiency, and economy of the audit process (AL-Yasar,
Hussein, & Barrak, 2019).
• Ability to handle complex and difficult operations when
some data is missing.
• AI also processes and analyses both digital and non
-
digital data.
• It offers expert systems supporting human expertise
and providing various options for decision making by
specialists.
• Use of techniques that resemble those employed by the
human mind in addressing problems
• Self
-sufficiency and forecast ability
• Surveillance and control functions
Benefits and applications of using artificial intelligence in
accounting
It can be emphasized that artificial intelligence
technologies and modern methods have played an
important role in the accounting profession, as the
accounting and auditing sector has witnessed many
changes due to technological development. Many smart
technologies have emerged, such as digital accounting,
one of the most important artificial intelligence tools that
support the effectiveness of accounting and the work of
accountants and auditors. New services have also been
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International Journal of Management and Economics Fundamental (ISSN: 2771-2257)
provided to clients through modern technology, such as
financial and accounting consultations and studies
(Berdiyeva, Islam, and Saeedi, 2021). Below are the
most important applications and benefits of using
artificial intelligence in companies and the accounting
department in particular:
•
Track expenses and rationalize consumption
Artificial intelligence contributes to tracking and
managing an organization's expenses, as through these
technologies, it is possible to know which sectors need
financing and which activities do not require huge
financing, and thus direct spending and expenses in the
place that is supposed to generate more profits. This
contributes to rationalizing consumption, reflected in
the organization’s profitability (Qasaimeh et al., 2022).
•
Building an accounting strategy for the company
Artificial intelligence is about automation, as
techniques that operate with artificial intelligence, such
as machine learning, can contribute to the process of
collecting and analyzing data and producing
information that the accounting system relies on in
automated ways without human intervention. For
example, using artificial intelligence techniques, it is
possible to reach some results or use historical financial
data and information to link financial events (Alrfai et
al., 2023). This data can also be combined with some
reports and studies to make predictions about profits
and revenues and forecast the budget, which is
different from reports that stop at Historical
information, which helps guide decision-making and
contributes to building a comprehensive accounting
strategy for the company.
•
Facilitate data recording
Artificial intelligence techniques recognize all types of
documents, and then all the data and information
contained in these documents are extracted
automatically, whether these documents contain texts,
images, or any other type. Then, this data is processed,
customized and displayed in specific patterns according
to its type where artificial intelligence provides OCR
technology in the accounting field to automatically
enter data on expenses and other accounting entries,
which is an abbreviation for optical character
recognition or optical character recognition, whereby
scanning invoices or paper files, artificial intelligence
can capture data and even automatically categorizes
the expenses it captures, which eliminates the need for
data entry and manual classification (Khudhair et al.,
2019).
•
Improving business and supporting work
efficiency
Artificial intelligence techniques in accounting rely on
algorithms that support the principle of continuous
improvement, which contribute to the accuracy of
review and audit processes without the need for rest
periods or the presence of any errors or gaps. Artificial
intelligence systems can also automate many routine
accounting tasks, including entering and recording data,
reconciling and recording invoices, preparing expense
reports, tracking price changes, reconciling accounts,
sorting transactions, preparing reports, and other tasks.
This reduces costs and time by 80%, thus enhancing focus
on strategic decisions and improving work efficiency
(Nwankwo, 2023).
•
Support compliance and verify the legitimacy of
transactions.
Accounting systems powered by artificial intelligence can
ensure the accuracy of audit and compliance processes,
that is, verifying that all financial and accounting
transactions carried out by the organization follow the
regulatory and legislative framework. This is verified by
tracking and analyzing documents and reporting any
problems or anomalies. Artificial intelligence tools
compare data and recognize the correct and incorrect
patterns. As operations are repeated and transactions are
customized, these systems and technologies can
understand the laws and rules and apply them later
automatically without the need for the accountant's
intervention, which greatly reduces cases of fraud and
manipulation.
•
Diversify sources of capital.
Artificial intelligence technologies contribute to finding
new capital sources through automated trading and
purchasing, which allows assets to be bought or sold
anywhere in the world without consequences. Artificial
intelligence technologies can also send alerts about the
due date of bills. This contributes to increasing profits and
gaining a competitive advantage in the financial and
business market (Oberoi et al., 2021).
•
Increase oversight and fraud prevention.
Artificial intelligence technologies have influenced
financial management and analysis by detecting
deception and fraud. Reports revealed that companies
suffered losses estimated at approximately 5% of their
funds due to fraud and hacking. It has become possible
through artificial intelligence technologies to identify
suspicious activities and fraudulent transactions that may
not be detected by the human element, in addition to
reviewing spending reports and detecting financial
violations. These technologies also combat these
fraudulent activities and operations, reducing the amount
of losses.
•
Communication support
Artificial intelligence technologies, such as chatbots, have
contributed to rapid, automated communication with
customers, responding to them in real time and
implementing the accounting operations you request.
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•
Support decision-making processes
Artificial intelligence technologies help provide
predictions about market conditions and trends.
Analyzing historical and current financial data makes it
possible to measure the market situation and make
predictions about financial flow and revenue volume.
These technologies can also be used in the event of a
desire to expand and initiate new activities, which
contributes to strengthening crucial decisions. They can
also provide predictions about customer behavior and
taste through analysis of previous transactions.
The impact of artificial intelligence on the accounting
profession
The qualitative and rapid development brought about
by information and technology systems has
contributed
to
intense
competition
between
companies and institutions to keep pace with
development. Many companies have moved to
integrate modern applications of artificial intelligence
technologies in the accounting and auditing sector.
Thus, artificial intelligence systems can perform many
accounting tasks, such as bank reconciliations, audits
and tax collections, and anticipating and evaluating
financial risks. This has led many to wonder about the
extent of the impact of artificial intelligence on the
future of accounting and auditing (Zakaria, 2021).
The following is the impact of artificial intelligence on
the accounting profession and accountants:
•
Some companies that have applied artificial
intelligence techniques in accounting have begun to
replace some of the functions performed by
bookkeepers with modern technologies, especially
with regard to repetitive routine tasks, but this does not
mean completely replacing the profession with modern
technologies.
•
The emergence of digital auditing, where digital
auditing using artificial intelligence techniques
contributes to improving the efficiency of the auditing
process and completing auditing tasks more accurately
and quickly, subsequently contributing to improving
the quality of auditing services and increasing the
profitability of companies.
•
The demand for new accounting specializations.
With the automation of many accounting processes,
there has become a need for additional tasks for
accountants, such as providing more specialized
financial advice or diversifying the services that can be
provided to clients. Therefore, it can be said that these
technologies may later contribute to changing the
nature of Accountant work.
•
There has become an opportunity for
accountants to work more on data analysis, develop
their expertise, provide ideas and suggestions for
developing companies, and leave repetitive tasks to the
computer.
•
The accountant will be able to work on the most
important financial tasks with greater quality and focus,
including mergers and acquisitions, strategic reviews, and
restructuring.
•
There are many assertions that these technologies
will not eliminate the accountant's role, as professional
ethics and human communication between humans
cannot be replaced by computers, but at the same time
accountants must interact with these technologies
through continuous training.
Examples of companies that have applied artificial
intelligence technologies
In light of the contemporary business environment and
the spread of multinational companies, the world has
witnessed a significant development in communication
technology and information exchange, especially
accounting information. This has contributed to the
accounting and auditing sector’s interest in keeping pace
with information technology and achieving the highest
service quality. This has affected the nature of companies’
financial and accounting reports and statements,
subsequently affecting their future in the financial and
business market. The following are the most prominent
companies that have applied artificial intelligence
techniques in accounting:
•
Coca-Cola Company
Many reports indicated that Coca-Cola, a soft drink
company, has decided to integrate artificial intelligence
technologies into the accounting and auditing sector to
save time and expenses and to produce the best quality of
its financial and accounting data and information. Reports
showed that 800 employees in the accounting sector
spent more than 14,000 hours on reconciliation
operations alone while performing them using classical
accounting methods.
•
KPMG
The company decided to keep pace with artificial
intelligence in accounting, which contributed to providing
accurate financial management and positively impacted
the company’s profits. The company acknowledged that
applying artificial intelligence techniques contributed to
providing speed and accuracy during the collection and
analysis of accounting data. Therefore, more than $30
million was invested in training the company’s employees
in artificial intelligence and information technology skills
and techniques.
•
Oracle Corporation
Oracle relies on artificial intelligence technologies in the
finance and accounting sector to prepare financial
statements and reports. Reports indicated that the
company's accounting sector witnessed the provision of a
complete view of financial information and data thanks to
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International Journal of Management and Economics Fundamental (ISSN: 2771-2257)
the application of artificial intelligence techniques,
which contributed to the accuracy of the company's
accounting results and services.
•
Microsoft Corporation
Microsoft has also adopted artificial intelligence
technologies in all its sectors, including the accounting
sector. This is done by automating financial operations
and transactions and monitoring budgets and financial
settlements, contributing to financial planning and
analysis effectiveness. The financial reports and
analyses conducted using these technologies also
enhanced the accuracy of the results and work of the
company’s accounting sector.
The most prominent accounting programs that
operate with artificial intelligence
Artificial intelligence technologies have become
essential to the global economy and financial market.
Therefore, the results of companies' activities and
future depend on how much they keep pace with
technological progress. Given the benefits and impact
of these technologies on the quality of production and
services of the financial and accounting sector, many
companies and institutions have decided to integrate
technology and artificial intelligence techniques into
the accounting sector. The following are the most
prominent accounting programs supported by artificial
intelligence technology:
•
Notebook
Dafatara is one of the most famous ERP programs
approved for managing accounts and sales and
managing all aspects of work. It is considered one of the
pioneering Arab systems applying artificial intelligence
technology to facilitate accounting operations. For
example, you will find a Chat Bot program integrated
into the system, through which you can recall the data
you are looking for or order it to implement. A specific
accounting process or issuing a financial report with
certain characteristics is done quickly and saves you
more than usual in ERP programs unrelated to artificial
intelligence.
•
Docyt
One of the accounting programs is powered by artificial
intelligence, as this program automates many
repetitive calculations. Using the machine learning
feature, information is provided about the company's
financial performance, in addition to preparing a profit
and loss statement in the budget and forecasting cash
flow. Artificial intelligence technologies also ensure
continuous financial control, prevent any human
errors, and provide alerts when needed to classify a
transaction or take a specific action.
•
O-Counting
This system provides easier and easier inventory
management through artificial intelligence tools that
manage many related tasks without the need for many
employees, in addition to using AI to manage expenses.
The program is capable of handling and analyzing a huge
amount of data, and it can also prepare a huge database
that is easy to access at any time, thanks to modern smart
technologies. Artificial intelligence technology can also
track all transactions and accounting activities for multiple
branches of the same company (Barrak, Abdulameer, and
Abdulhussein, 2019).
•
Divvy
It is an accounting program for managing expenses and
budgets supported by artificial intelligence techniques.
Using modern algorithms, this program automates all
repetitive tasks such as bookkeeping, such as classifying
invoices and matching payments. Artificial intelligence
algorithms enable you to track and manage expenses,
make purchases, and prepare reports. Expenses and
budgets.
•
Blue dot
It provides smart accounting services to companies by
automating processes, reconciling transactions, and
preparing financial reports. The artificial intelligence
technology in this program contributes to activating the
feature of measuring companies' financial performance
and cash forecasting, supporting the compliance and
monitoring process, and ensuring that all operations and
activities are consistent with laws and regulations (Khaled
AlKoheji and Al-Sartawi, 2022).
•
Planful
It provides accounting services supported by artificial
intelligence, which contributes to the automation of all
repetitive and complex tasks and processes. Using
artificial intelligence algorithms, all property and financial
transactions can be recorded by creating a special record
for them and creating a database for all users and their
transactions. This helps provide a clear financial vision for
the company and helps develop perceptions and
predictions about the company’s position in the market.
•
AIQ
This software can automate repetitive processes and
prepare monthly financial reviews and reports of company
activities (Oberoi et al., 2021). The smart technologies
supported in this program also help in avoiding processing
errors.
METHODOLOGY
In the context of the nature of the study problem, its
objectives, and hypotheses, the study variables are as
follows: The artificial intelligence technique is the
independent variable, and the efficiency and effectiveness
of electronic accounting disclosure for financial reports
are dependent variables. In light of the nature of the
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International Journal of Management and Economics Fundamental (ISSN: 2771-2257)
problem and the importance and objectives of the
study, the researcher relies on two basic approaches in
preparing the research:
• The inductive approach: by reviewing scientific
references, articles published in various periodicals,
research, and scientific dissertations that dealt with the
subject of the study through studying and analyzing
them to determine the findings of these studies and
benefiting from them in formulating the basic
hypotheses on which the study is based.
• Deductive approach: The researcher uses this
approach to reveal the logical results of testing the
research's basic hypotheses by conducting a field study.
Testing the Study Model and Its Hypotheses
In this section, the respondents are described based on
the information they provided in the first part of the
questionnaire.
The
researchers
distributed
the
questionnaires accountants and auditors in companies
listed on the Iraq Stock Exchange and financial analysts in
financial brokerage companies. A total of (55)
questionnaires were distributed, all of which were
received, resulting in a response rate of (100%), as shown
in Table (1):
Table (1) Number of Distributed and Received Questionnaires
Distributed Questionnaires Received and Valid for Analysis
Response Rate
55
55
100%
A. The Impact Between Artificial Intelligence and the
Efficiency of Digital Financial Reports
This section examines the validity of the hypothesis
stating that there is a significant impact of artificial
intelligence on the efficiency of digital financial reports.
Table (2), which presents regression analysis results,
shows a significant effect of artificial intelligence on the
efficiency of digital financial reports. This is confirmed
by the calculated (F) value of (132.332), which is greater
than its tabulated value at
a significance level of (0.05). The determination coefficient
(R²) value of (0.842) indicates that (84.2%) of the variation
in the efficiency of digital financial reports is explained by
reliance on artificial intelligence. This is further supported
by the regression coefficient value of (0.623), indicating
that (0.623) of the change in the dependent variable
results from a one-unit change in the independent
variable. Therefore, this hypothesis is accepted.
Table (2) Results of the Impact of Artificial Intelligence on the Efficiency of Digital Financial Reports
Independent
variable
Dependent
variable
Digital Financial
Reporting
Efficiency
2
R
F
T
artificial
intelligence
B1
B0
0.842
Cal
cu
lat
ed
Tabular
Cal
cu
lat
ed
Tabular
0.62
3
0.85
6
132.332
3.3
9
12.1123
0.6
7
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International Journal of Management and Economics Fundamental (ISSN: 2771-2257)
B. The Impact Between Artificial Intelligence and the
Effectiveness of Digital Financial Reports
This section focuses on verifying the hypothesis that
there is a significant impact of artificial intelligence on
the effectiveness of digital financial reports. Table (3)
shows that artificial intelligence significantly affects the
effectiveness of digital financial reports. The calculated
(F) value of (131.524) is greater than its tabulated value
at a significance level of (0.05). The
determination coefficient (R²) value of (0.723) indicates
that (72.3%) of the variation in the effectiveness of digital
financial reports is explained by artificial intelligence,
while the remaining variation in the dependent variable is
attributed to random factors that cannot be controlled or
are not included in the regression model. This is supported
by the regression coefficient value of (0.423), indicating
that (0.423) of the change in the dependent variable
results from a one-unit change in the independent
dimension. Therefore, this hypothesis is accepted.
Table (3) Results of the Relationship Between Artificial Intelligence and the Effectiveness of Digital Financial
Reports
Independent
variable
Dependent
variable
Effectiveness of
Digital Financial
Reports
2
R
F
T
artificial
intelligence
B1
B0
0.723
Cal
cul
at
ed
Tab
ul
ar
Cal
cul
at
ed
Tab
ul
ar
0.423
0.725
131.524
3.39
13.54
2
0.67
RESULTS
skills and reducing the amount of malware that could
be present in corporate systems before it is discovered.
The benefits resulting from the use of artificial
intelligence technologies, which have affected the level
of quality of information.
CONCLUSION AND RECOMMENDATION
Conclusion
The researcher has drawn several findings, the most
important of which are as follows:
• Electronic accounting disclosure is considered one of
the most important channels that contribute to
enriching the value and benefit of information
presented in financial reports in a timely manner and
with distinctive presentation, making it a vital product
that is rapidly affected by the development of
information and communication technologies through
circulation and diffusion among business enterprises.
• The field study agreed that electronic accounting
disclosure brings many benefits to businesses, including
continuous
information
updating,
reduction
of
information dissemination and obtaining costs, and easy
and equal access for all users.
• Previous
studies have highlighted the many risks and
challenges that electronic accounting disclosure brings
when applied to business enterprises.
• The application of artificial intelligence techniques has
become inevitable in the field of accounting and auditing,
and will bring significant changes to the accounting and
auditing industry and its development.
• The field study agreed on the importance of applying AI
techniques in business enterprises as it provides
numerous benefits, the most important of which are
automating business processes, increasing business
efficiency, accuracy of future forecasts, improving
business, combating money laundering, detecting fraud
and deception using data mining and analysis techniques,
and creating financial reports. Improving investment
decisions.
• The field study demonstrated a statistically significant
relationship between the application of AI techniques and
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International Journal of Management and Economics Fundamental (ISSN: 2771-2257)
improving the effectiveness and efficiency of electronic
accounting disclosure for financial reporting.
Recommendation
By examining the results of the study, the researcher
recommends the need to emphasize the importance of
AI technologies in business enterprises, developing the
role of their applications in performing various routine
and complex tasks and activities, in decision-making
and problem solving, which improves the competitive
capabilities of enterprises.
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