Cover
Volume 7, Issue Speical 7 (2026)

Published: November 5, 2026

Pages: 29-39

Research Article

The impact of using artificial intelligence techniques in achieving the qualitative characteristics of accounting information and its reflection on conceptual statement 8: An analytical study of the opinions of a sample of employees of the Basrah Municipality Directorate

Jaber H. Ali 1 Mmaon A. Talib 2
1Southern technical university, Basrah, Iraq
2Federal board of supreme audit, Basrah, Iraq
History
  • Received: August 15, 2026
  • Available Online: November 5, 2026
DOI

https://doi.org/10.56967/ejfb20261012

Abstract

This research aims to measure the impact of using Internet of Things (IoT) and machine learning techniques on achieving the characteristics of accounting information and the extent to which this is reflected in the conceptual statement/8.This is based on the ability of artificial intelligence techniques to solve business problems and overcome obstacles facing companies by using highly advanced devices and applications, as it is a system capable on simulating human intelligence. According to the importance and problem of the research, and for the purpose of testing its hypotheses, a questionnaire was designed using Google Forms and distributed electronically to the research sample members, who were selected using a deliberate (intentional) sample consisting of employees from the departments of (financial affairs, auditing and internal control). (50) responses were obtained. Using the Statistical Package for the Social Sciences (SPSS), the results of the questionnaire were analyzed. According to the applied frame wall of the research, a set of conclusions were reached, the most important of which was that artificial intelligence techniques achieve the qualitative characteristics of accounting information, as stated in Conceptual statement/8. The researchers presented a set of The most prominent recommendations include the adoption by the Accounting Department of the Basrah Municipality Directorate of artificial intelligence techniques when performing various accounting tasks.

Keywords

References

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