Analysis of Weaknesses in Accounting Systems in the Age of Artificial Intelligence: Case Study of LAM (2022-2025 )
Keywords:
Keywords: Accounting systems, Artificial Intelligence, weaknesses, LAM, internal control, accounting modernization.Abstract
This study analyzed weaknesses in the accounting systems at LAM (Linhas Aéreas de Moçambique) in the era of Artificial Intelligence (AI) from 2022 to 2025. The study adopted a mixed-methods approach, combining quantitative and qualitative methods, including document review, questionnaires administered to 40 accounting and finance staff, and semi-structured interviews with managers. The results revealed significant weaknesses in LAM’s accounting processes, including incomplete entries (70%), lack of system integration (65%), inconsistent reports (60%), and insufficient internal control (55%), indicating that automation and AI adoption are still in their early stages. Qualitative analysis showed that these weaknesses largely stem from manual processes, gaps in policy implementation, and resistance to adopting advanced digital technologies. The study concludes that strategic adoption of AI tools, combined with strengthened internal controls, can reduce errors, improve process efficiency, and enhance the reliability of financial information. This study contributes to understanding current limitations and provides guidance for modernizing and digitizing corporate accounting in African airlines.
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