CHALLENGES IN IMPLEMENTING ARTIFICIAL INTELLIGENCE WITHIN GOVERNMENT ACCOUNTING SYSTEMS IN DEVELOPING COUNTRIES

Abstract

Amidst the trend of modernizing public governance, integrating Artificial Intelligence (AI) into government accounting systems is expected to create a breakthrough in transparency and operational efficiency. However, in developing countries, this roadmap faces multidimensional and complex challenges. This study focuses on identifying core barriers by analyzing the specific institutional contexts and technical infrastructures.

The research findings indicate that the lack of a digital legal framework, fragmented data infrastructure, and limited investment budgets are the primary obstacles. Furthermore, resistance from traditional administrative cultures and the scarcity of a public accounting workforce proficient in technology pose significant difficulties in maintaining and operating AI models. Finally, the paper proposes strategic solutions aimed at building a sustainable digital accounting ecosystem, emphasizing the role of institutional refinement and the retraining of civil servants to adapt to the era of artificial intelligence in the public sector.