The impact of artificial intelligence technology on the refineries accounting (Case study: Fajr Jam Gas Refinery)

The purpose of this study was to investigate the impact of artificial intelligence technology on the accounting of the country's refineries with emphasis on financial forecasting, accounting transparency and optimal decision making in 2021. This study was applied in terms of purpose and descriptive-correlation in terms of method. The statistical population of this study included all financial management employees of Fajr Jam Gas Refining Company that due to limited access to the statistical population despite Covid 19 disease, 150 people were selected as the sample size using Cochran sampling formula and random sampling method. Data collection tool in this study was a researcher-made questionnaire with 4 dimensions and containing 110 items. Data analysis was performed by SPSS software version 25. The results showed that artificial intelligence technology has a positive and significant effect on financial forecasting, accounting transparency and optimal decision making of refineries.