THE USE OF ARTIFICIAL INTELLIGENCE IN GOVERNMENT ACCOUNTING TO EXPAND PUBLIC ACCOUNTABILITY AND TRANSPARENCY: A LOOK AT PUBLIC INSTITUTIONS IN THE STATE OF MARANHÃO

Abstract

This paper presents the results of a survey whose objective was to analyze the feasibility of using artificial intelligence (AI) in government accounting, to promote accountability and public transparency practices in public institutions in the state of Maranhão. The survey was applied in six state organizations (Executive, Legislative, and Judiciary Branches, Public Defender's Office, Court of Auditors, and Public Prosecutor's Office), through a Google form, aimed at professionals who work in the areas of public accounting and information technology. A total of 68 responses were obtained. The qualitative and quantitative analysis of the responses demonstrated that the use of AI to promote accountability and public transparency is extremely feasible, as well as that there is already an incipient use of it at the state level. It showed, however, that there are many challenges to be overcome, such as the lack of adequate technical knowledge on the part of accounting professionals, insufficient IT professionals, and the need for investment of financial resources by organizations. On the other hand, the study proves that more than half of the interviewees already effectively use technology in their work activities, even if unofficially. From this perspective, the results indicate that the use of AI in public accounting is still a challenge to be overcome by managers, but that it promises to increase efficiency in administrative activities.