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The Impact of Artificial Intelligence on Accounting: Enhancing the Quality of Financial Information through Financial Forecasting and Risk Management
[L'impact de l'intelligence artificielle sur la comptabilité : Amélioration de la qualité de l'information comptable à travers la prévision financière et la gestion des risques]

Author

Listed:
  • Azhari Amine

    (FSJES Agadir)

Abstract

Résumé Cette étude explore l'impact de l'intégration de l'intelligence artificielle sur la qualité de l'information comptable. En s'appuyant sur un échantillon de 86 observations auprès de professionnels du domaine de la comptabilité, et en utilisant des modèles d'équations structurelles, nous avons analysé comment l'IA améliore la prévision financière et la gestion des risques, contribuant ainsi à la précision et à la fiabilité des informations comptables. Les résultats montrent que la prévision financière assistée par l'IA permet une anticipation plus précise des flux de trésorerie et des besoins en financement, tout en optimisant la planification stratégique. De plus, la gestion des risques optimisée par l'IA améliore la détection des anomalies et l'évaluation proactive des risques, renforçant la stabilité financière des entreprises. Ces découvertes soulignent l'importance stratégique de l'IA dans la comptabilité moderne, tout en mettant en évidence les défis liés à son adoption, tels que la formation continue et la sécurité des données. Nos conclusions fournissent des recommandations pratiques pour les entreprises souhaitant intégrer ces technologies et ouvrent la voie à de futures recherches sur l'impact de l'IA en comptabilité. Mots clés : Intelligence artificielle, Prévision financière, Gestion des risques, Modèles d'équations structurelles, Qualité de l'information comptable Abstract This study explores the impact of integrating artificial intelligence (AI) on the quality of accounting information. Based on a sample of 86 observations from professionals in the accounting field, and using structural equation modeling (SEM), we analyzed how AI enhances financial forecasting and risk management, contributing to the accuracy and reliability of accounting information. The results show that AI-assisted financial forecasting allows for more precise anticipation of cash flows and financing needs, while optimizing strategic planning. Additionally, AI-optimized risk management improves anomaly detection and proactive risk assessment, strengthening companies' financial stability. These findings highlight the strategic importance of AI in modern accounting, while also addressing challenges related to its adoption, such as continuous training and data security. Our conclusions provide practical recommendations for companies looking to integrate these technologies and pave the way for future research on AI's impact on accounting. Keywords: Artificial intelligence, Financial forecasting, Risk management, Structural equation modeling, Quality of accounting information

Suggested Citation

  • Azhari Amine, 2024. "The Impact of Artificial Intelligence on Accounting: Enhancing the Quality of Financial Information through Financial Forecasting and Risk Management [L'impact de l'intelligence artificielle sur la," Post-Print hal-04694939, HAL.
    • Handle: RePEc:hal:journl:hal-04694939
    DOI: 10.5281/zenodo.13366626
    Note: View the original document on HAL open archive server: https://hal.science/hal-04694939
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    1. David J. Teece & Gary Pisano & Amy Shuen, 1997. "Dynamic capabilities and strategic management," Strategic Management Journal, Wiley Blackwell, vol. 18(7), pages 509-533, August.
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