The impact of artificial intelligence strategies on developing management accounting information to achieve sustainable performance

Abstract

This study focuses on demonstrating the role of artificial intelligence (AI) technologies in enhancing management reporting and supporting sustainable performance within economic units. It assesses the extent to which these factors are utilized and their contribution to improving the quality of information, sustainability, and supporting economic, environmental, and social decision-making. The study begins with a descriptive and analytical overview, and data was collected from employees of BP, a global oil company operating in Iraq. This data was then analyzed using SPSS (version 26).The results indicate that AI-powered reporting plays a significant role in improving sustainable performance, particularly in economic processes, while also addressing environmental and infrastructural impacts within an effective organizational and personnel framework. The study recommends adopting a digital transformation strategy to leverage AI applications for sustainable development.