The Role of Artificial Intelligence Technologies in Improving the Performance of the Management Accountant considering the Egyptian State’s Trend Toward Digital Transformation

The study aimed to determine the impact of artificial intelligence techniques on the development of the role of management accountants while exploring the extent of the awareness of management accountants of the importance of artificial intelligence techniques, and the study reached a set of results, the most important of which is that expert systems enable management accountants to store and interpret human experience and use it in providing advice and advice to management accountants and help reach appropriate decisions in the light of the evidence provided to expert systems, and data analytics enable the management accountant to detect patterns New relationships in large amounts of data to reach a lot of conclusions that benefit decision makers in companies, and neural networks enable the solution of complex problems in the fields of machine learning, systems engineering, market forecasting, complex systems, continuous improvement of systems, processes, non-linear systems, financial and economic analysis, the study also recommended the need for governments to provide strong support for the application of artificial intelligence systems in the field of accounting with the guidance of corporate management sufficient attention to the application of intelligence systems Artificial with improved quality of accounting curricula and learning programs in universities.