Assessing the Readiness and Adoption Level of Accountants in Libya to Use Artificial Intelligence Technologies

Abstract

The study seeks to examine the readiness of accountants in Libya to adopt these artificial intelligence technologies and explore the obstacles that may limit this adoption. It also provides in-depth fieldwork on the reality of readiness and adoption in the Libyan context, bridging a clear research gap in the literature and supporting digital transformation efforts in the national accounting sector. The study used inductive and deductive approaches to link theoretical and applied dimensions, strengthening the conclusions and deepening knowledge of the readiness and adoption of artificial intelligence technologies by accountants in Libya in their accounting practices. The study concluded that accountants in Libya feel a high degree of readiness to use artificial intelligence technologies and are confident in their ability to use them, reflecting their readiness and level of preparedness to implement artificial intelligence technologies in accounting practices. However, the level of adoption remains low. There are a number of obstacles that limit accountants' readiness and adoption of AI technologies, including weak digital infrastructure, a lack of training, and the absence of administrative policies to support the use of AI in the accounting field. The study recommends developing professional training programs, organizing workshops, and conducting awareness campaigns to raise accountants' skills in using AI technologies. Organizations should invest in the digital infrastructure necessary to support the use of AI, and senior management should support AI initiatives by establishing clear policies and promoting a culture of innovation. This will contribute to enhancing accountants' readiness and adoption of AI technologies, thereby enhancing efficiency in accounting practices.