Presenting the socialization model of artificial intelligence technologies in accounting with the foundation data approach
Subject Areas : Ethics and Islamic Education
Sedigheh Soleymanpoor
1
,
Farzin Rezaei
2
*
,
Kiyomars Biglar
3
,
Hosseyn Kazemi
4
1 - PhD Student, Accounting Department, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
2 - Associate Professor, Accounting Department, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
3 - Assistant Professor, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
4 - Assistant Professor, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
Keywords: artificial intelligence, sociability, accountants, foundation data.,
Abstract :
With the development of accounting affairs of private and public companies, the use of artificial intelligence seems to be a must, in order to reduce the amount of activities and extract more transparent and accurate financial information. In this regard, the use of artificial intelligence seems necessary for the accountant community. Which requires acceptance of artificial intelligence in accountants. The purpose of the present study is to provide a model of socialization of artificial intelligence technologies in accounting with the foundation data approach. The method of the present study is based on the foundational data approach and semi-structured interviews. In this regard, 12 people from engineers educated in artificial intelligence, board members, financial managers, accountants and auditors have been interviewed until reaching theoretical saturation. The results of secondary coding were classified into 11 main categories and 35 sub-categories and into 6 categories of causal, central, strategies, interveners, actions and consequences. The results showed that for the socialization of artificial intelligence in the field of accounting, there are some basic infrastructures and technologies that can help in this matter. Also, accountants can play an important role in the effective use of artificial intelligence by providing relevant financial information to financial stakeholders and supporting financial information.
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