Abstract

Objectives: This study aims to analyze the role of artificial intelligence applications in enhancing the quality of accounting information for the sustainability of Saudi corporations. Methods: The inductive deductive approach was used in this study. The latest studies in this field were addressed, while the applied part included 126 usable questionnaires that were distributed to a random sample of business managers, accountants, and some accounting professors in Saudi universities. The SPSS statistical analysis method was also used in processing the questionnaires. Results: The study reached the following results: The application of artificial intelligence in accounting achieves advantages compared to traditional accounting systems, artificial intelligence in accounting has an impact on the quality of accounting information in Saudi corporations, the quality of accounting information has an impact on the sustainability of Saudi corporations, and artificial intelligence in accounting has no impact on the sustainability of Saudi corporations in the presence of the quality of accounting information as a mediator. Conclusions: The following recommendations were proposed: Recommending the application of artificial intelligence in accounting in Saudi corporations due to its impact on the accuracy and quality of accounting information, conducting workshops and seminars by auditing offices and universities to demonstrate the advantages of artificial intelligence in accounting compared to traditional systems, and recommending software companies to develop artificial intelligence systems in accounting to serve Saudi corporations.