Analysis of the Effective Impacts of Artificial Intelligence on Managerial Accounting Performance (A Study Among Company Managers)

Document Type : Original Article

Authors
Mohsen Hamidian 1
Ghazaleh Abedini 2
1 Associate Prof, Department of Accounting, Faculty of Economics and Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran.
2 Ph.D. Candidate in Accounting, Faculty of Economics and Accounting, Islamic Azad University, South Tehran Branch,Tehran, Iran.
10.22034/jmaak.2025.78221.4471
Abstract
The rapid growth of digital technologies has significantly influenced most economic activities and occupations. With the evolution of data collection and processing technologies, managerial accounting activities have become increasingly complex, encompassing a growing volume of data. Resistance to change, organizational culture, lack of trust, and high technology costs are the primary barriers disrupting the adoption of artificial intelligence in managerial accounting.
The aim of this study is to analyze the effective impacts of artificial intelligence on the performance of managerial accounting in 2025, with 110 company managers selected as the statistical sample using Cochran's sampling method. This research is categorized as applied research and, methodologically, is descriptive and survey-based. Data and information were collected using a library-based method, and the data collection tool was a questionnaire. All hypotheses were analyzed at a significance level of "p<0.01," with statistical operations performed using LISREL software.
The findings revealed a significant relationship between ethical issues, transparency, security, trust, and the usefulness of artificial intelligence. Moreover, there is a meaningful relationship between ethical issues, transparency, security, trust, and the performance of artificial intelligence.

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