Vol. 7, Issue 6, Part E (2021)

Abstract
The research aims to achieve identify the impact of artificial intelligence on the accounting profession. The research reached a set of results, The high level of use of artificial intelligence in companies in the tourism sector from the point of view of the study sample individuals, The high level of technology use in the accounting profession In companies in the tourism sector from the point of view of the study sample individuals, The impact Positive for the level of use of artificial intelligence on the accounting profession from the viewpoint of the study sample. The research recommends a set of recommendations, The need to work on increasing the use of artificial intelligence applications in the accounting field to benefit from the advantages it enjoys and to obtain solutions to many diverse and complex problems, which will positively affect the decision-making process, The necessity for colleges and institutes to teach how to use artificial intelligence applications in the accounting field within the curricula related to the accounting field to qualify a new generation of accountants and professors with the ability to use accounting technological methods and contribute to their development, Institutions and organizations provide programs and courses related to artificial intelligence applications for accountants to increase their capabilities, skills and capabilities in this field, The necessity for financial and management accountants to use artificial intelligence applications to develop their work because of its advantages that help them acquire many skills.