ACCOUNTING PERFORMANCE IN MOROCCO, IN THE AGE OF ARTIFICIAL INTELLIGENCE

Accounting is one of the pillars of the company, given the importance of the operations carried out within the framework of this service which seem tedious and repetitive but essential, allowing to provide information and subsequently generate results, having a crucial contribution to decision-making, this notion whose efficiency, effectiveness and accuracy are essential for it to be relevant, thus reflecting a faithful image of the company towards its stakeholders, to do this it is necessary to go through an efficient accounting process. The accounting process in Morocco is confronted with the slowness of the process of operations as well as the risk of error, due to manual processing as well as the use of obsolete tools, therefore constituting a defect in performance. Following the literature and the latest advances in the field of digital and Big Data, the most advantageous solution is to use innovative tools, namely artificial intelligence (AI) tools to evaluate their contribution to the performance of accounting operations in Morocco. The objective of our work is to demonstrate the contribution of AI tools to an efficient accounting process, through an in-depth literature review of a set of works that deal with the impact of AI on accounting operations, as well as data collection via a semi-structured interview with experts in the field.