Identifying the Most Important Factors that Help in Adopting AI in the Field of Accounting: An Applied Study in the Local Iraqi Environment

ABSTRACT: This study explores and identifies the most prominent factors contributing to adopting artificial intelligence (AI) technologies inside the accounting area in the nearby Iraqi environment. The look highlights the significance of synthetic intelligence as a fundamental element for enhancing efficiency and accuracy in accounting operations. The research relies on the descriptive analytical approach to analyze the phenomenon (adoption of AI in accounting), identify the factors affecting it in the local Iraqi environment, and analyze data derived from a sample of accountants and experts in Iraqi institutions that use modern accounting systems. Primary data were collected using a questionnaire designed to measure the factors affecting the adoption of AI (organizational, environmental, technical, and human), with a Likert scale to evaluate participants' opinions. Quantitative information was analyzed using statistical analysis equipment along with SPSS AMOS- and Excel to ensure the accuracy of the results and their systematic interpretation. The hypotheses were examined through (Confirmatory Factor Analysis - CFA) and (SEM - (Structural Equation Modeling). The observation concluded a statistically huge dating between organizational and environmental elements and the fulfillment of accountants' pride, in addition to a statistically vast courting between technical and human factors and the success of efficiency and accuracy. There is a statistically widespread relationship between every accountant's delight, efficiency, and accuracy with the success of adopting AI technology in the field of accounting and the absence of a straightforward, direct dating among every one of the elements (organizational, environmental, technical, and human) and the adoption of AI technology inside the discipline of accounting in the Iraqi environment.