A significant portion of an accountant's job involves gathering and evaluating reams of financial data. The accountant is supposed to derive insights about the operation and health of a firm from this data. However, a wide range of computer-based tools are now readily accessible to help with financial analysis activities. Artificial intelligence (AI) is one of the most well-known tools. The word "AI" in computer science refers to a computer's capacity to imitate human learning, evaluation, problem-solving, and decision-making processes. Artificial intelligence in accounting is used to make fundamental tasks and procedures more effective, which eventually results in better business decisions. The main purpose of the research is to investigate how applying artificial intelligence affects accounting performance. Additionally, it is the goal of the investigation to understand the advantages and difficulties of using artificial intelligence. In order to reach this aim, the research relied on the qualitative approach. Where primary data will be used as well as secondary data. Using secondary data from 54 articles on AI in the accounting field. Then, preliminary data was used, by conducting 20 interviews with experts and managers in the accounting sector in Egypt about their opinion on the adoption of artificial intelligence and its influence on accounting performance.