The Impact of Adopting Artificial Intelligence Technology on the Accounting Profession between Benefits and Challenges (A field study on a sample of accountants in Algeria)

This study aims to determine the impact of artificial intelligence technology on the accounting profession in Algeria. It was divided into two sections: a theoretical section in which the terms related to the study were explained and defined, in addition to identifying the most important benefits of artificial intelligence technology on the accounting profession, as well as the most important challenges that may face the application of artificial intelligence technologies in various institutions; and an applied section represented in conducting a questionnaire with a group of specialists (certified accountants, auditors, accounting experts, and corporate accountants). The study reached several results, the most important of which are: that the adoption of artificial intelligence technology in Algerian institutions is still in its early stages, and that the application of artificial intelligence technologies in accounting faces a set of challenges in Algeria, despite the great benefits that the application of these technologies can provide if the appropriate conditions are available, and that artificial intelligence does not eliminate the accountant’s job but rather enhances his role and helps him improve the performance of his accounting work. The study also recommended the necessity of qualifying and training accountants to use smart technologies to keep pace with the development taking place in the field of accounting, the necessity of linking researchers in the field of information technology with accountants, and the necessity of educational and training institutions to focus on integrating artificial intelligence theories into all units of their educational curricula in order to acquire the skills necessary to work in an advanced technological environment.