CHALLENGES OF ADOPTING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN THE FIELD OF ACCOUNTING: A SURVEY STUDY OF THE OPINIONS OF A SAMPLE OF ACADEMICS IN THE LIBYAN ENVIRONMENT

The world is witnessing rapid advancements in artificial intelligence (AI), significantly impacting various sectors, including accounting.Despite this progress, accounting in Libya still suffers from deterioration and delay in adopting AI technologies.This study aims to explore the challenges facing the adoption of AI technologies in accounting within the Libyan environment and the factors hindering its progress.The study employed a descriptive analytical approach, conducting a survey of academics from universities in western Libya.Data was collected using a specially designed questionnaire and analyzed statistically.Results revealed statistically significant effects of various challenges on the adoption of AI applications in accounting, including technical, human, organizational, legal, and cybersecurity challenges.The study highlighted an urgent need to address these challenges comprehensively.Recommendations include developing technical infrastructure, qualifying human resources, updating regulatory and legal frameworks, and enhancing cybersecurity systems.The study also suggests encouraging collaboration between different sectors and supporting research and development in AI applications for accounting.Implementing these recommendations would contribute to enhancing the adoption of AI technologies in the Libyan accounting sector, supporting digital transformation, and improving the efficiency of accounting practices.