Investigating the impact of using new technologies (artificial intelligence and ERP) on the process of establishing an activity-based costing system

Document Type : Original Article

Authors
Abdolrazzagh Mahmoudabadi 1
mehrdad salehi 2
Fariborz Avazzadeh Fath 3
1 PhD Student in Accounting, Yasuj Branch, Islamic Azad University, Yasuj, Iran
2 Assistant Professor, Accounting Department, Noorabad Mamsani Branch, Islamic Azad University, Noorabad Mamsani, Iran.
3 Assistant Professor, Accounting Department, Gachsaran Branch, Islamic Azad University, Gachsaran, Iran.
10.22034/jmaak.2024.78021.4410
Abstract
The present study was conducted with the aim of investigating the impact of using new technologies (artificial intelligence and ERP) on the process of establishing an activity-based costing system (a case study of the selected industrial group). For this purpose, a combined research method using quantitative library study has been used. In the library part of the research, a number of ERP features that are effective in integrating activity-based costing were identified. The expert system was also identified as a type of artificial intelligence that can be effective in improving the results of ERP and ultimately ABC. In this research, in order to test the hypotheses of the research, factor analysis by means of PLS has been used. The statistical population is all experts and specialists in the field of accounting and costing, as well as experts in the field of ERP in the selected industrial group. According to the topic of the research and the specialization of the studied area, the sample size of the snowball technique was determined to be 112 people according to the cooperation of the members. The results of the present study show the improvement of the activity-based costing system through improved ERP with expert decision support system.
Keywords
activity-based costing
ERP
artificial intelligence
expert decision support system
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