Journal of Management and Business Solutions 3092-7226 4 Serial Number 19 2026 04 19 The Future of Information Technology and Accounting: The Synergy of Artificial Intelligence and the Qualitative Characteristics of Accounting Information The Future of Information Technology and Accounting: The Synergy of Artificial Intelligence and the Qualitative Characteristics of Accounting Information 1 13 10.61838/jmbs.264 EN Journal Article <p>Understanding the role of artificial intelligence and information technology can contribute to improving accounting processes and addressing related challenges, and its importance in enhancing the quality of financial reporting is increasing day by day. The aim of this study is to examine the impact of artificial intelligence and information technology on improving the qualitative characteristics of accounting information. This study is a mixed-method (qualitative and quantitative), applied research conducted using descriptive-survey and exploratory data collection methods. The data were collected in 2024 through open-ended questionnaires and interviews with an expert panel consisting of university professors, PhD graduates in accounting, and professional specialists, and sampling continued until theoretical saturation was achieved. The findings of the study indicated that information technology has a positive and significant impact on all dimensions of the financial reporting environment, including relevance, faithful representation, comparability, predictability, feedback value, and timeliness. Furthermore, the use of artificial intelligence in the process of preparing financial information leads to increased security, accuracy, processing speed, cost reduction, completeness, clarity, comprehensiveness, and neutrality of information. In addition, artificial intelligence plays a significant role in enhancing qualitative characteristics of accounting information such as understandability and transparency. The findings also indicate interrelationships among the various dimensions of the study. These results can provide novel insights for a wide range of financial report users, including policymakers, investors, and creditors, and highlight the importance of the synergy between information technology and artificial intelligence in improving the quality of financial reporting.</p> https://www.journalmbs.com/index.php/jmbs/article/download/264/246