Volume 21, Issue 42 (5-2026)
3 2026, 21(42): 1-17 |
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Tavassoli. The Impact of Artificial Intelligence on Accountants' Occupational Identity. 3 2026; 21 (42) :1-17
URL: http://jnraims.ir/article-1-438-en.html
URL: http://jnraims.ir/article-1-438-en.html
Department of Accounting, Zab.C., Islamic Azad University, Zabol, Iran
Abstract: (23 Views)
The present study was conducted with the aim of investigating the impact of artificial intelligence on accountants' occupational identity. This research is an applied research in terms of its purpose. Also, in terms of its research method, this study is classified as a descriptive-survey research and a correlational study based on structural equation modeling (SEM). The statistical population of this study consisted of 384 accountants, auditors, and financial managers working in audit firms that are members of the Iranian Society of Certified Public Accountants and companies listed on the Tehran Stock Exchange, who were selected using convenience sampling. The main data collection tool in this study is a closed questionnaire consisting of two general sections (demographic information) and specific sections (questions to measure variables). In order to ensure that the measurement tool accurately measures the desired variables, validity and reliability were examined. The collected data were analyzed at two levels of descriptive and inferential statistics using SPSS and SmartPLS software. To describe the demographic characteristics of the respondents (such as age, education, work experience) and calculate the central indices and dispersion of the variables (mean, standard deviation, skewness and kurtosis). To test the research hypotheses, structural equation modeling using the partial least squares method was used. The results showed that artificial intelligence has a positive and significant effect on the occupational identity of accountants and its components (professional identity, organizational identity, moral identity, social identity).
Type of Study: Research |
Subject:
General
Received: 2026/04/13 | Accepted: 2026/05/31 | Published: 2026/05/31
Received: 2026/04/13 | Accepted: 2026/05/31 | Published: 2026/05/31
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