Journal of Management and Business Solutions 3092-7226 In Press 2026 09 01 Exploring the Components and Relationships of an Artificial Intelligence Model Based on Accounting Procedures: A Qualitative Study in the Field of Accounting Exploring the Components and Relationships of an Artificial Intelligence Model Based on Accounting Procedures: A Qualitative Study in the Field of Accounting 1 14 EN Journal Article 2026 02 05 <p>The present study was conducted with the aim of exploring the components and relationships of an artificial intelligence model based on accounting procedures. This research was carried out using a qualitative approach and semi-structured interviews with experts in the fields of accounting, auditing, and information technology. The collected data were analyzed using thematic analysis. The findings indicated that the artificial intelligence model based on accounting procedures consists of a set of core components, including technological infrastructures, the quality and integration of financial data, professional requirements and accounting standards, analytical capabilities of artificial intelligence, specialized human resource skills, and organizational and institutional contexts. The results also demonstrated that dynamic and interactive relationships exist among these components, such that technological infrastructures and data quality, as fundamental foundations, provide the basis for the effective utilization of artificial intelligence tools and, in interaction with professional requirements and human capabilities, lead to improved implementation of accounting procedures. Ultimately, the implementation of such a model may result in outcomes such as increased accuracy and speed in financial information processing, enhanced quality of financial reporting, and improved managerial decision-making processes. Overall, the findings of this study contribute to the development of a conceptual framework for a better understanding of the components and relationships shaping artificial intelligence models in the field of accounting procedures and can provide a basis for the development of future empirical and applied studies in this area.</p> https://www.journalmbs.com/index.php/jmbs/article/download/332/259