The Extent of Using Artificial Intelligence Tools in Accounting Scientific Research at Libyan Environment

Abstract

The study aimed to measure the extent of the use of artificial intelligence tools for scientific research in accounting scientific research in the Libyan environment. The descriptive analytical approach was followed, and a questionnaire was designed and distributed electronically to a random sample of faculty members and postgraduate students specializing in accounting at the Faculties of Economics in the Universities of Tripoli, Al-Zawiya, Sabratha, and other universities.

The collected questionnaires were subjected to statistical analysis using the SPSS software. The results clearly indicated a low level of AI tool usage across all categories by researchers, whether faculty members or postgraduate students, in the accounting departments of the universities under study.

Based on the findings, the study recommended several ecommendations  including: training accounting students and researchers in the use of AI tools through workshops, training courses, and educational programs. It also emphasized the importance of providing open-access resources to help students and researchers acquire the necessary technical skills and integrating AI tools into university curricula, particularly within research methodology courses.