Research on the Role of Artificial Intelligence Technology in the Construction of Accounting Information Systems

Artificial intelligence (AI) technology, as the mainstream technology currently used to enhance social production efficiency, strengthen domain management capabilities, and simplify social production methods, demonstrates significant application value in multiple fields. In the construction of accounting information systems, the integration of AI technology can further improve the level of automation and intelligence in this field, strengthen accounting work efficiency, enhance the authenticity of accounting information, reduce accounting management risks, and increase the practical application value of accounting. Therefore, this paper, from a theoretical perspective, summarizes and elaborates the current research status of the role of AI technology in the construction of accounting information systems and related theories to clarify the research subject and direction. It also intuitively introduces the specific role of AI technology in the construction of accounting information systems and adopts case studies to verify the practical application value of the research from a practical case perspective, comprehensively reflecting the significance and value of the research and further providing references for similar studies.