The Role of IT Governance in the Integration of AI in Accounting and Auditing Operations DOI Creative Commons
Faozi A. Almaqtari

Economies, Journal Year: 2024, Volume and Issue: 12(8), P. 199 - 199

Published: Aug. 1, 2024

IT governance is a framework that manages the efficient use of information technology within an organization, focusing on strategic alignment, risk management, resource performance measurement, compliance, and value delivery. This study investigates role in integrating artificial intelligence (AI) accounting auditing operations. Data were collected from 228 participants Saudi Arabia using combination convenience sampling snowball methods. The data then analyzed structural equation modeling. Unexpectedly, results demonstrate AI, big analytics, cloud computing, deep learning technologies significantly enhance functions’ efficiency decision-making capabilities, leading to improved financial reporting audit processes. highlight plays crucial managing complexities AI integration, aligning business strategies with AI-enabled technologies, facilitating these advancements. research fills gap previous adds academic literature by improving understanding into It builds existing theoretical frameworks investigating promoting adoption. findings provide valuable insights for experts, specialists, organizational leaders. provides practical deploying AI-driven organizations procedures reporting. In societal context, it highlights broader implications transparency, accountability, trust Finally, offers practitioners, policymakers, scholars leveraging advancements optimize as essential tool effectively However, successful implementation encounters significant challenges like support, training, sovereignty, regulatory compliance.

Language: Английский

A meta systematic review of artificial intelligence in higher education: a call for increased ethics, collaboration, and rigour DOI Creative Commons
Melissa Bond, Hassan Khosravi, Maarten de Laat

et al.

International Journal of Educational Technology in Higher Education, Journal Year: 2024, Volume and Issue: 21(1)

Published: Jan. 19, 2024

Abstract Although the field of Artificial Intelligence in Education (AIEd) has a substantial history as research domain, never before rapid evolution AI applications education sparked such prominent public discourse. Given already rapidly growing AIEd literature base higher education, now is time to ensure that solid and conceptual grounding. This review reviews first comprehensive meta explore scope nature (AIHEd) research, by synthesising secondary (e.g., systematic reviews), indexed Web Science, Scopus, ERIC, EBSCOHost, IEEE Xplore, ScienceDirect ACM Digital Library, or captured through snowballing OpenAlex, ResearchGate Google Scholar. Reviews were included if they synthesised solely formal continuing published English between 2018 July 2023, journal articles full conference papers, had method section 66 publications for data extraction synthesis EPPI Reviewer, which predominantly (66.7%), authors from North America (27.3%), conducted teams (89.4%) mostly domestic-only collaborations (71.2%). Findings show these focused on AIHEd generally (47.0%) Profiling Prediction (28.8%) thematic foci, however key findings indicated predominance use Adaptive Systems Personalisation education. Research gaps identified suggest need greater ethical, methodological, contextual considerations within future alongside interdisciplinary approaches application. Suggestions are provided guide primary research.

Language: Английский

Citations

125
Gen-AI integration in higher education: Predicting intentions using SEM-ANN approach DOI

K. Keerthi Jain,

J. Naga Venkata Raghuram

Education and Information Technologies, Journal Year: 2024, Volume and Issue: 29(13), P. 17169 - 17209

Published: Feb. 21, 2024

Language: Английский

Citations

17
Examining Students’ Acceptance and Use of ChatGPT in Saudi Arabian Higher Education DOI Creative Commons
Abu Elnasr E. Sobaih, Ibrahim A. Elshaer, Ahmed M. Hasanein

et al.

European Journal of Investigation in Health Psychology and Education, Journal Year: 2024, Volume and Issue: 14(3), P. 709 - 721

Published: March 17, 2024

This study examines students’ acceptance and use of ChatGPT in Saudi Arabian (SA) higher education, where there is growing interest the this tool since its inauguration 2022. Quantitative research data, through a self-reporting survey drawing on “Unified Theory Acceptance Use Technology” (UTAUT2), were collected from 520 students one public universities SA at start first semester year 2023–2024. The findings structural equation modeling partially supported UTAUT previous relation to significant direct effect performance expectancy (PE), social influence (SI), effort (EE) behavioral intention (BI) PE, SI, BI actual ChatGPT. Nonetheless, results did not support earlier relationship between facilitating conditions (FCs) both ChatGPT, which was found be negative insignificant second one. These because absence resources, support, aid external sources showed partial mediation link FC education full EE education. provide numerous implications for scholars institutions SA, are also other similar contexts.

Language: Английский

Citations

17
Understanding the Factors Influencing Higher Education Students’ Intention to Adopt Artificial Intelligence-Based Robots DOI Creative Commons
Mohammed A. M. AlGerafi, Yueliang Zhou, Hind Alfadda

et al.

IEEE Access, Journal Year: 2023, Volume and Issue: 11, P. 99752 - 99764

Published: Jan. 1, 2023

Although there has been some progress, the integration of artificial intelligence into higher education remains far from sufficient. The demand for teachers will persist time; however, with introduction AI-based robots classrooms, role reduced to a minimum. purpose current study was evaluate Chinese students' intentions adopt educational purposes. Based on TAM3 model, proposes 14 hypotheses intention in education. data were collected and analyzed using PLS-SEM. findings revealed that 12 accepted two rejected. results indicate students are willing accept their However, an insignificant influence job relevance robot anxiety perceived usefulness ease use, respectively. this provide insight university administrations regarding significance Moreover, help developers, policy makers, administrators design implement fulfill contemporary needs.

Language: Английский

Citations

31
The Artificial Intelligence Revolution in Digital Finance in Saudi Arabia: A Comprehensive Review and Proposed Framework DOI Open Access
Heyam H. Al-Baity

Sustainability, Journal Year: 2023, Volume and Issue: 15(18), P. 13725 - 13725

Published: Sept. 15, 2023

Artificial Intelligence (AI) has proliferated in the last few years due to vast data we pro-duce daily and available computing power. AI can be applied many different sectors, such as transportation, education, healthcare, banking, finance, among others. The financial industry is rapidly embracing its potential for high-cost savings services. could transform sector by creating opportunities tailored, faster, more cost-effective Saudi Arabia emerging a fast-growing market this with strong commitment technology-driven institutions. While gaining prominence receiving government support, it not yet become critical component enhancing efficiency of transactions. Limited published research on adoption Arabian calls comprehensive literature review examine current state implementation sector. Therefore, study explores benefits, limitations, challenges leveraging highlighting importance ethical regulatory considerations successful This study’s findings reveal that been conducted how improves processes integrating components efficient algorithms tailored industry’s needs. Based these findings, proposes sequential framework at macro micro levels management guide AI’s development integration into Additionally, draws insights from existing provide detailed understanding opportunities, challenges, areas improvement maximize

Language: Английский

Citations

22
Innovative teaching methodologies in the era of artificial intelligence: A review of inclusive educational practices DOI Creative Commons

Olabisi Oluwakemi Adeleye,

Chima Abimbola Eden,

Idowu Sulaimon Adeniyi

et al.

World Journal of Advanced Engineering Technology and Sciences, Journal Year: 2024, Volume and Issue: 11(2), P. 069 - 079

Published: March 13, 2024

Artificial intelligence (AI) is revolutionizing the field of education, offering new opportunities to enhance learning experiences and promote inclusive educational practices. This review explores impact AI on teaching methodologies its role in creating environments. By examining current research practices, this highlights potential address diverse needs equity education.The begins by discussing personalized learning, where algorithms analyze student data provide tailored instruction feedback. approach allows educators cater individual styles preferences, ensuring that all students have access high-quality education. Additionally, AI-driven adaptive systems can identify gaps, providing targeted interventions support who may be struggling. Furthermore, use facilitating collaborative environments, work together projects tasks. technologies collaboration tools for communication, coordination, knowledge sharing. promotes inclusivity allowing contribute their unique perspectives skills group projects. The also discusses promoting accessibility with disabilities. AI-powered assistive additional accommodations, disabilities fully participate activities. captioning translation improve are deaf or hard hearing, as well those speak languages other than primary language instruction. Overall, transformative education ability leveraging technologies, create more personalized, collaborative, accessible opportunity succeed.

Language: Английский

Citations

12
A review of AI-driven pedagogical strategies for equitable access to science education DOI Creative Commons

Chima Abimbola Eden,

Olabisi Oluwakemi Adeleye,

Idowu Sulaimon Adeniyi

et al.

Magna Scientia Advanced Research and Reviews, Journal Year: 2024, Volume and Issue: 10(2), P. 044 - 054

Published: March 13, 2024

Access to quality science education is essential for equitable development and advancement in society. However, disparities access persist, particularly among marginalized underserved populations. Artificial intelligence (AI) offers innovative solutions address these by enhancing pedagogical strategies that promote education. This review examines AI-driven aimed at improving The explores how AI technologies, such as machine learning, natural language processing, computer vision, can be leveraged personalize learning experiences, provide real-time feedback, enhance engagement students from diverse backgrounds.AI-driven personalized platforms adapt individual styles pace, ensuring each student receives tailored instruction. These also additional support facing challenges, thus promoting inclusivity equity Furthermore, assessment tools educators with insights into performance comprehension, enabling them identify areas improvement targeted interventions. Additionally, facilitate collaborative environments, allowing work together irrespective of their physical location, breaking down geographical barriers access. the implementation raises ethical considerations, data privacy algorithmic bias, which must carefully addressed ensure all students. In conclusion, have potential revolutionize providing fostering inclusive environments. careful consideration given implications technologies are used responsibly equitably.

Language: Английский

Citations

12
The Moderating Effects of Gender and Study Discipline in the Relationship between University Students’ Acceptance and Use of ChatGPT DOI Creative Commons
Ibrahim A. Elshaer, Ahmed M. Hasanein, Abu Elnasr E. Sobaih

et al.

European Journal of Investigation in Health Psychology and Education, Journal Year: 2024, Volume and Issue: 14(7), P. 1981 - 1995

Published: July 8, 2024

The intensive adoption of ChatGPT by university students for learning has encouraged many scholars to test the variables that impact on their use such AI in learning. This study adds growing body studies, especially relation moderating role students' gender and discipline acceptance usage process. expanded Unified Theory Acceptance Use Technology (UTAUT) integrating as well disciplines moderators. collected responses from Saudi universities with different genders. results a structural model using Smart PLS showed significant effect relationship between performance expectancy usage. confirmed fostering was stronger male than female students. Moreover, social influence shown significantly affect males more females In addition, findings moderates link same vein, influences sciences applied sciences. Hence, various implications were discussed.

Language: Английский

Citations

11
The Impact of Artificial Intelligence (AI) on the Accounting System of Saudi Companies DOI Open Access

Randa Abd Elhamied Mohammed Hamza,

Nasareldeen Hamed Ahmed Alnor, Ebrahim Mohammed Al‐Matari

et al.

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, Journal Year: 2024, Volume and Issue: 21, P. 499 - 511

Published: Jan. 5, 2024

As a major player in the world market, Saudi Arabia has seen substantial adoption of artificial intelligence AI) technology its commercial environment. This study intends to thoroughly examine specific effects AI on business accounting systems. paper offers comprehensive knowledge consequences application sector through thorough examination body existing literature. It examines how traditional methods are affected by AI-driven automation, data analysis, and decision-making processes Arabian The viewpoints experiences first-hand participants integrating into enterprises’ systems provided this survey distributed important stakeholders, such as professionals, specialists, leaders. also emphasizes incorporating procedures may affect workforce dynamics, skill needs, organizational structure whole. One most significant research findings is ability process enormous volumes quickly accurately, allowing for improved financial risk assessment, forecasting. facilitates wiser more strategic decisions. simplified decreased need human labor, saving enterprises money. result, resource allocation was optimized overall performance enhanced.

Language: Английский

Citations

9
Unlock the potential for Saudi Arabian higher education: a systematic review of the benefits of ChatGPT DOI Creative Commons
Eman Faisal

Frontiers in Education, Journal Year: 2024, Volume and Issue: 9

Published: April 26, 2024

This systematic review investigates the potential benefits of integrating ChatGPT in higher education. Focusing on ChatGPT’s impact, study identifies themes such as role teaching and instruction, enhancing student learning engagement, aiding language learning, promoting inclusivity. The underscores ability to reshape educational landscape, improve research writing, bridge gaps, address specific challenges. emerges a transformative tool empowering educators students, aligning with Saudi Arabia’s pursuit academic excellence future workforce readiness.

Language: Английский

Citations

9