أثر تقنيات الذكاء الاصطناعي في المحاسبة عن الأصول غير الملموسة الحكومية وفقًا للمعيار الدولي للقطاع العام : (IPSAS 31) دراسة تحليلية
الملخص
هدفت الدراسة إلى استكشاف أثر تقنيات الذكاء الاصطناعي في إدارة الأصول غير الملموسة الحكومية وفق IPSAS 31. اعتمد التحليل على استبيان موجه لدوائر حكومية، واشتمل على أربعة محاور مستقلة: التحليل الذكي للبيانات، الأتمتة في العمليات المحاسبية، نظم دعم القرار الذكية، وإدارة المعرفة الحكومية، والمتغير التابع جودة التقارير المالية. أظهرت النتائج أن نظم دعم القرار الذكية والأتمتة لها أثر إيجابي ومعنوي على جودة التقارير، بينما لم يظهر للتحليل الذكي للبيانات وإدارة المعرفة تأثير معنوي واضح. أوصت الدراسة بتعزيز تطبيق نظم دعم القرار والأتمتة، وتطوير التحليل الذكي وإدارة المعرفة لتحسين دقة وشفافية التقارير المالية للأصول غير الملموسة.
التنزيلات
المراجع
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