418880

The effect of artificial intelligence on the accounting information systems in Egyptian commercial banks

Article

Last updated: 29 Mar 2025

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Abstract

This research aims to examine the impact of AI on AIS, its benefits, associated risks, and the strategic measures needed for effective implementation in Egyptian banks. It will provide insights into how Egyptian banks can optimize AIS through AI-driven solutions, ensuring sustainable financial growth and regulatory compliance.
This study examines the impact of Artificial Intelligence (AI) adoption on Accounting Information Systems (AIS) effectiveness in Egyptian commercial banks. The findings confirm that AI significantly enhances AIS performance, particularly in financial accuracy, fraud detection, and compliance. Among AI technologies, Machine Learning (ML) had the strongest impact, followed by Computer Vision (CV), Deep Learning (DL), and Natural Language Processing (NLP).
The study recommends investment in AI training, stronger cybersecurity frameworks, and regulatory alignment to facilitate AI-driven financial transformation. Ultimately, AI adoption presents a strategic advantage for Egyptian banks, improving efficiency, accuracy, and decision-making while requiring careful integration with human expertise for sustainable growth.

DOI

10.21608/abj.2025.418880

Keywords

artificial intelligence, Accounting information systems, Egyptian Commercial Banks

Authors

First Name

Bassam Samir

Last Name

Baroma

MiddleName

-

Affiliation

Assistant prof., accounting department; Faculty of commerce, Tanta University

Email

basam.baroma@commerce.tanta.edu.eg

City

طنطا

Orcid

0000000200010055

Volume

12

Article Issue

1

Related Issue

52466

Issue Date

2025-03-01

Receive Date

2025-01-24

Publish Date

2025-03-01

Page Start

112

Page End

142

Print ISSN

2682-3446

Online ISSN

2682-4817

Link

https://abj.journals.ekb.eg/article_418880.html

Detail API

http://journals.ekb.eg?_action=service&article_code=418880

Order

418,880

Publication Type

Journal

Publication Title

مجلة البحوث المحاسبية

Publication Link

https://abj.journals.ekb.eg/

MainTitle

The effect of artificial intelligence on the accounting information systems in Egyptian commercial banks

Details

Type

Article

Created At

29 Mar 2025