The Role of Artificial Intelligence in Enhancing Accounting Information Systems: A Case Study Approach

摘要

This study explores the role of Artificial Intelligence (AI) in enhancing Accounting Information Systems (AIS), focusing on both the benefits and challenges associated with its integration. Through a qualitative case study approach involving multiple industries, including banking, retail, manufacturing, and healthcare, the research examines real-world applications of AI technologies such as machine learning, robotic process automation, and predictive analytics. The findings reveal that AI significantly improves operational efficiency, financial reporting accuracy, decision-making, and cost savings. However, the adoption process is often hindered by technical integration issues, employee resistance, and concerns related to data privacy and ethical transparency. The study applies the Technology Acceptance Model (TAM) and Diffusion of Innovation (DOI) theory to interpret organizational responses to AI adoption. It concludes by emphasizing the need for robust governance frameworks, employee training, and sector-specific strategies to ensure responsible and effective implementation. This research provides practical insights for organizations seeking to modernize their AIS and outlines directions for future studies on the long-term and ethical integration of AI in accounting.