جاهزية المؤسسات الاقتصادية لإعتماد الذكاء الإصطناعي في أتمتة المعلومات المحاسبية والجباية

Abstract

This study aims to demonstrate and clarify the role of artificial intelligence in automating accounting and tax information within Algerian economic institutions. We conducted a case study of the electrical and gas equipment manufacturing unit (UFMEEG) in El Eulma, supported by a questionnaire distributed to employees and managers. The results of the statistical analysis using SPSS showed a statistically significant positive effect of using artificial intelligence in improving the efficiency of automating accounting and tax information. The results also showed the availability of a suitable technological infrastructure and organizational and financial readiness that supports this transformation. On the other hand, the financial analyses for the years 2023 and 2024 revealed a remarkable improvement in performance and profitability, in contrast to the existence of imbalances in the management of working capital as a result of high levels of inventory and outstanding debts from customers. In light of these findings, the study recommended enhancing the use of artificial intelligence algorithms in inventory management and improving collection processes, while intensifying training and development programs to qualify human resources and keep pace with the demands of digital transformation.