The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open 2 Serial Number 10 2025 07 01 Developing a Qualitative Model of Artificial Intelligence Based on Accounting Procedures Developing a Qualitative Model of Artificial Intelligence Based on Accounting Procedures 1 11 10.61838/bmfopen.2.4.14 EN Journal Article 2025 03 02 <p>In today's rapidly evolving world of modern technologies, artificial intelligence has emerged as a key factor in improving processes and enhancing efficiency across various domains. This study aims to develop a model for leveraging artificial intelligence in accounting procedures. The primary objective of this research is to identify and integrate the factors influencing the automation and optimization of accounting processes using machine learning algorithms and artificial intelligence. Employing a mixed-methods research approach and utilizing qualitative content analysis, this study presents a comprehensive framework that can enhance the accuracy, transparency, and speed of accounting functions. In this study, the main components and subcomponents related to the application of artificial intelligence in accounting were identified and analyzed. The research findings indicate that elements such as accounting data and information, machine learning models, intelligent accounting systems, data security, predictive analytics, compliance with laws and regulations, and the acceptance and cultural adaptation of artificial intelligence play a crucial role. Using qualitative and analytical methods, this study explores the challenges and opportunities organizations face in implementing artificial intelligence in accounting. The findings demonstrate that adopting the proposed model can lead to a reduction in human errors, improved reliability of financial reports, and enhanced financial information transparency within companies. Furthermore, statistical analysis results indicate a significant and positive impact of artificial intelligence on improving the quality of financial reporting and managerial decision-making. This model can serve as a strategic tool for increasing organizational efficiency, particularly in competitive and digitally driven environments.</p> https://www.bmfopen.com/index.php/bmfopen/article/download/151/177