Assessing the Integration and Impact of Artificial Intelligence on Accounting Practices in Saudi Arabia

This study empirically assesses the impact of integrating artificial intelligence (AI) into accounting practices in Saudi Arabia. It evaluates the level of AI integration within the accounting profession and discusses its effects and implications for business processes, the quality of accounting information, and accountants’ skills. The study employs technology domain theory as a theoretical framework to explain the complex relationships among different variables. A quantitative methodology with a survey design is used, collecting data from 231 accounting managers across various economic sectors. The results reveal a statistically significant relationship between AI integration and the transformation of the accounting profession, process optimization, improvements in the quality of accounting information, and the development of accounting skills. This study contributes to the theoretical understanding of AI's impact on accounting practices within the context of an emerging country, Saudi Arabia. The findings have practical implications for accounting practitioners, academics, researchers, policymakers, and other stakeholders. The study emphasizes the importance of understanding the evolving role of AI in the accounting domain. To effectively leverage AI technologies, it is essential to adapt to these changes by optimizing business processes, enhancing the quality of accounting information, and updating the skills required for accountants to meet the demands of a rapidly evolving profession.