Mecif, KhaledAyache ,ZoubeirFerchichi ,Nesrine2025-05-042025-05-042025-04-17Mecif, Khaled. Ayache ,Zoubeir. Ferchichi ,Nesrine . The Effect Of Artificial Intelligence On The Future Of Accounting . Journal of business and finance economy. Vol. 10. N. 01. 17 april 2025. faculty of economie commercial and management sciences. university of el oued .2543-3660https://dspace.univ-eloued.dz/handle/123456789/37887This study aimed to study the effect of artificial intelligence on the future of accounting profession, as we addressed the theoretical framework of both accounting and artificial intelligence while trying to combine them. In order to reach the desired goals, in the applied aspect of the study we focused on big four well-known foreign firms known in the field of accounting for using artificial intelligence techniques in their activities. Through this study, we reached the most important potential changes that artificial intelligence can bring to accounting functions such as: faster data analysis, enhancing efficiency and accuracy of financial statements while saving time and showing the necessary steps that the accountant must do.enArtificial intelligenceAccountingThe futureNew technologiesBig-Four.Article