The Risks of Artificial Intelligence Technologies and Their Impact on The Performance of Accounting Information Systems in Iraqi Banks: An Applied Study
DOI:
https://doi.org/10.70619/vol6iss1pp18-42-723Keywords:
Artificial intelligence, accounting information systems, IT governanceAbstract
This study aims to analyze the impact of AI risks on the performance of accounting information systems in Iraqi banks, given the rapid digital transformation of the financial sector. The study was based on a key question: the nature of the relationship between technical risks arising from the use of AI, such as limited transparency and oversight, software bugs, and security threats and the efficiency of accounting information systems in terms of accuracy, reliability, and speed. A descriptive-analytical approach was adopted, and data were collected via a 50-question questionnaire distributed across multiple axes. The questionnaire targeted a purposive sample of 100 employees distributed across five Iraqi banks. The data was analyzed using SPSS, and the study found a strong, statistically significant positive correlation between employees' perceptions of AI risks and improved accounting system performance. It also revealed statistically significant differences in risk perceptions based on gender, educational qualifications, and administrative department. The study also revealed that weak transparency and oversight represent a significant obstacle to integrated performance, even with the presence of advanced AI tools. The study recommended adopting a smart governance framework that keeps pace with technological advancements, while enhancing training and awareness among all employees about the risks of artificial intelligence, to ensure the safe and effective use of accounting information systems in the banking environment.
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Copyright (c) 2026 Suhad Abdul Meer Kadhim, Shaima Muhammad Khattar
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