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

Abstract

This paper presents the result of a research whose objective was to analyze the feasibility of the use of artificial intelligence (AI) in government accounting, in order to foster the practices of accountability and public transparency in public institutions in the State of Maranhão. The survey was applied in the 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-quantitative analysis of the responses showed that the use of AI for the purpose of promoting accountability and public transparency is extremely viable, 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 organizations to invest financial resources. 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 signal that the use of AI in public accounting is still a challenge to be overcome by managers, but that it promises a gain in efficiency in administrative activity.

DOI: https://doi.org/10.56238/sevened2025.008-012