The Impact of Using Artificial Intelligence and Blockchain Technologies on the Accounting Environment in Iraq
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Abstract
This research aims to study the impact of using artificial intelligence (AI) and blockchain technologies in the Iraqi accounting environment, focusing on the digital transformations occurring in accounting practices and their effects on financial data accuracy, transparency, and the efficiency of auditing and review processes. AI technologies serve as an advanced tool for financial data analysis, economic trend forecasting, and detecting unusual patterns that may indicate accounting fraud. On the other hand, blockchain technology provides a decentralized system for recording financial transactions, enhancing security and reducing the risks of financial fraud and data manipulation. The study discusses the challenges of adopting these technologies in Iraq, including regulatory factors, technological infrastructure, and the readiness of financial and accounting institutions to implement these tools. It also explores the potential benefits that Iraqi institutions can achieve through the application of these technologies, such as improving financial reporting efficiency, reducing operational costs, and strengthening trust among stakeholders. Ultimately, the research provides recommendations on how to facilitate the transition to an advanced digital accounting environment in Iraq, emphasizing the need for supportive regulatory policies and specialized training programs for accounting and auditing professionals.
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