Artificial Intelligence Forms in Management Accounting

Abstract

This study is an exploratory study that reveals the accuracy of artificial intelligence forms in order to answer managerial accounting questions through the use of Google Bard and Chat GPT forms. it also determines the degree of difference in accuracy between the forms used. The experimental method was used through the use of 35 questions in 7 axes related to management accounting in the year 2023. The questions used consist of 21 questions about identifying the correct and incorrect statements, and 14 questions about selecting the correct option from multiple options. The experimental study revealed a set of results, the most important of which are: Artificial intelligence is one of the most important means that accountants will need to learn and acquire in order to maintain the role of accountants in the accounting profession, and despite the great development in the field of artificial intelligence, it has a degree of risk at The present time, especially with regard to the accuracy of the results that are reached through it, and the forms of artificial intelligence used are considered a huge technological revolution, and it is still in the process of developing continuously, and this may increase the concern of accountants that these forms will be a substitute for them and they will lose their jobs in the future. regarding the results of the practical study, it showed that the total accuracy rate for all management accounting axes that were reached as a result of the use of artificial intelligence applications in management accounting ranged between 54% and 83%, and this means that these forms cannot be used and relied upon at the present time. The study also showed that the Google Bard form is 28% more accurate than the Chat GPT form, where the Google Bard form obtains an accuracy of 83%, while the Chat GPT form obtains an accuracy of 54%.