The impact of artificial intelligence and industrial advancement (the Fourth Industrial Revolution) on accounting and auditing practices

Document Type : Original Article

Authors

1 PhD student in Accounting, Department of Accounting, Faculty of Management and Economics, Research Sciences University

2 Assistant Professor, Accounting Department, Faculty of Management and Economics, Research Sciences University, Tehran, Iran.

Abstract

This study investigates the impact of artificial intelligence (AI), industrial advancements, and the Technology Acceptance Model (TAM) on the evolution of accounting and auditing practices. By employing TAM as the theoretical framework, the research explores how emerging technologies are reshaping traditional accounting procedures. Methodologically, the study is survey-based, inductive, and applied in nature. Data were collected using a combination of random and snowball sampling methods, yielding 212 valid responses. Questionnaire items were developed through content analysis of prior research to ensure comprehensive coverage of relevant constructs. The reliability and validity of the instrument were confirmed using Cronbach’s alpha, internal consistency measures, composite reliability, and average variance extracted (AVE). A standard Likert scale was employed for quantification. The results reveal that AI significantly enhances accuracy, efficiency, and decision-making in business operations, leading to improvements in financial reporting and auditing processes. Furthermore, the findings confirm that the Technology Acceptance Model serves as a valid approach to understanding the influence of AI on professional accounting practices. This research offers practical implications for accounting education, standard-setting institutions, and future academic research.

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Main Subjects

Scientific journal of motaher auditing studies
Volume 2, Issue 2 - Serial Number 6
August 2025
Pages 79-110

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History

  • Receive Date: 23 April 2025
  • Revise Date: 02 August 2025
  • Accept Date: 15 December 2025
  • Publish Date: 23 August 2025

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