The role of artificial neural networks in improving the relevance of accounting information (A survey study of a sample of accountants, auditors and programmers)

Abstract

  The research aims to determine the extent of the role played by artificial neural networks in improving the relevance of accounting information. The main issue addressed by this study is to study the role of neural networks in improving the validity of accounting information.

"Therefore, the study included both theoretical and applied aspects, utilizing a descriptive analytical approach. To test the study's hypotheses, a research tool was employed and distributed to a group of accountants and auditors, as well as some programmers. A total of 113 responses were collected. Statistical software (SPSS 2023 and Smart-PLS) was used for analysis. Consequently, the study concluded that there is no positive impact of artificial intelligence, as represented by its techniques"

(neural network) on the relevance of accounting information