The Impact of Activating Artificial Intelligence Technologies on the Quality of Administrative Decisions within Management Accounting Systems

Abstract

This research aims to determine the impact of implementing artificial intelligence (AI) technologies on the quality of administrative decisions within management accounting systems in banks. The research employed a questionnaire to collect data from employees of Al-Rafidain Bank – Ramadi and Fallujah branches. Seventy questionnaires were distributed, and 63 were returned and deemed valid for analysis. SPSS version 25 was used to statistically analyze the data, including measuring statistical characteristics and testing relationships and influences between variables. The research concluded that implementing AI technologies significantly contributed to improving the quality of administrative decisions. Management can rely on the outputs of intelligent systems for resource planning and make accurate and rapid financial and accounting decisions, thus reducing human error and increasing the speed of response to new developments. The research recommends that both banks expand the use of AI technologies across all accounting and administrative processes to ensure improved operational efficiency and decision quality.