The Impact of Applying Artificial Intelligence in Companies on the Efficiency and Effectiveness of Accountants and Sustainability Accounting: An Empirical Study on a Sample of Egyptian Companies Listed on the Egyptian Stock Exchange- Index (EGX100 EWI)

This study aims to examine the impact of applying artificial intelligence in companies on the efficiency and effectiveness of accountants and sustainability accounting. This study is conducted through an empirical study on a sample of Egyptian companies listed on the Egyptian Stock Exchange Index (EGX100 EWI). In an attempt to answer the main question of the study, which is: "What is the impact of artificial intelligence on the efficiency and effectiveness of accountants and sustainability accounting?" This empirical study is conducted on a sample of Egyptian companies. Several sub-questions stem from the main question, based on the descriptive, analytical, and theoretical approach of previous literature in this field. Four hypotheses were derived and tested. The results of the study demonstrated the validity of the statistically significant relationship between companies' awareness of the importance of artificial intelligence accounting applications and the efficiency and effectiveness of accountants. The statistically significant relationship between companies' adoption of artificial intelligence technologies was also proven. Artificial intelligence in accounting and the efficiency and effectiveness of accountants. Furthermore, the study confirmed the validity of the statistically significant relationship between companies' awareness of the importance of AI accounting applications and sustainability accounting. Finally, the study confirmed the validity of the statistically significant relationship between companies' adoption of AI accounting techniques and sustainability accounting, thus supporting the four hypotheses. Among the most important recommendations of the study is the need to pay appropriate attention and attention by companies to the adoption and application of AI technologies and software in the field of accounting, and to establish an internal digital platform within companies dedicated to the dissemination and application of AI and its importance in developing the accounting profession and accountants' practices. Companies should also develop a phased strategic plan to prepare and implement AI technologies related to improving the efficiency and effectiveness of their accountants' performance.