The development of science depends on the basics and principles of Science and scientific research in this science or field, and due to the fact that the nature of the science and field of accounting is developing and improving continuously and rapidly associated with many relationships and fields under many variables and factors, and then this research deals with difficulties between the three variables represented in scientific research, accounting education, and AI, specifically under of the widespread reliance on the preparation and preparation of scientific research using many advanced methods of AI, and then increasing the connection between and the development provided by scientific research. Accounting science and what is repeated in different formats follow the methods of AI. The research also aims to clarify the relationship between AI, accounting education, and accounting scientific research by conducting a questionnaire on a sample of 84 university professors and researchers in the field of accounting. The statistical analysis of the data collected by applying SPSS 25. It was concluded that the relationship between the three variables is considered close and interconnected. Without the first (accounting education), the development of the second (accounting scientific research) stops, which is considered inappropriate for the current business environment in all its categories, whether teaching or learning. Both scientific research and accounting education depend on the latter (AI) to provide technical and analytical support and classify opinions to reduce repetition and avoid deficiencies in the feasibility of research in accounting education.