The Impacts of Artificial Intelligence on Economic Development in Developed and Developing Countries

Study of the Algerian Experience

Abstract

This study aims to highlight the role of digital technology in the development of the
government accounting system within the framework of compliance with IPSAS standards) and to
reach the results of the study, a field study was carried out in the wilaya of Tlemcen, using a
questionnaire tool directed to the employees of the Department of Finance and Accounting in
public institutions, and the results concluded that the latter contributes significantly to improving
the quality offinancial and administrative data., and the accuracy and transparency of financial
reports, ease of preparation and auditing significantly, and the activation of economic control,
which contributes to the formation of a strong and effective government accounting system with the
latest means, and facilitate compliance with standards.
Finally, recommendations were made on how to overcome challenges by promoting investment in
digital systems, developing staff capabilities, and enhancing digital infrastructure to support the
transition to international accounting standards.Using smart technology systems.