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

Determinants of Students’ Satisfaction with AI Tools in Education: A PLS-SEM-ANN Approach DOI Open Access
Ahmad Almufarreh

Sustainability, Journal Year: 2024, Volume and Issue: 16(13), P. 5354 - 5354

Published: June 24, 2024

The emergence of Artificial Intelligence (AI) technology has significantly disrupted the educational landscape. latest development in AI, generative AI that can generate new and tailored to specific content, impacted education. Given value general users education, such as students, adaptability these technologies increased. However, continuing productive usage tools depends upon students’ satisfaction with tools. Drawing from existing research, present research developed factors affect collected data using a survey questionnaire Saudi Arabian university. two-stage method partial least squares structural equation modeling (PLS-SEM) artificial neural network (ANN) have been employed. is applied way PLS-SEM used for testing hypothesis significance factor’s influence on satisfaction, ANN determine relevant importance factor. results shown content quality, emotional wellbeing perceived utility student show most critical factor followed equally by quality utility.

Language: Английский

Citations

9
AI-enhanced education: exploring the impact of AI literacy on generation Z’s academic performance in Northern India DOI

Ekamdeep Singh,

Prihana Vasishta, Anju Singla

et al.

Quality Assurance in Education, Journal Year: 2024, Volume and Issue: unknown

Published: Aug. 27, 2024

Purpose Artificial intelligence (AI) has the potential to address significant challenges in education, innovate learning and teaching practices achieve SDG 4. However, existing literature often overlooks behavioural aspects of students regarding AI focusing predominantly on technical pedagogical dimensions. Hence, this study aims explore relationships among literacy, usage, outcomes academic performance generation Z Indian educational context. Design/methodology/approach The used structural equation modelling (SEM) Gen born years 1997–2012 as a sample population for research north states like Punjab, Haryana, Himachal regions Chandigarh N.C.R. Delhi. Findings results established positive between performance. Specifically, higher levels literacy were associated with increased engagement technologies tools purposes, leading better findings demonstrated that plays crucial role providing effective experiences fostering skills such problem-solving critical thinking students. Research limitations/implications implications include significance integrating education initiatives into curricula, prioritising professional development programmes educators making sure every student equitable access technologies. Originality/value introduces novel perspective by examining variables developing model not been previously studied. It provides new discourse proposes framework uniquely combining AI-infused curriculum design, educator empowerment, robust assessment mechanisms sustainable practices.

Language: Английский

Citations

9
Antecedents of Generative Artificial Intelligence Technology Adoption: Extended Innovation of Diffusion Model with Cultural Dimensions and Risks Perceptions DOI Creative Commons
Jamilah Mohammed Alamri

Journal of Ecohumanism, Journal Year: 2025, Volume and Issue: 4(1)

Published: Jan. 21, 2025

As Artificial Intelligence (AI) technologies are taking the lead among technological advancements around world, societies increasingly becoming interwoven with Generative AI (GAI) in all aspects, including higher education (HE). This study’s main aim is to examine how individual-level cultural dimensions influence students’ adoption of GAI learning, drawing on an extended Innovation Diffusion Theory (IDT) model. It explores impact (individualism/collectivism and uncertainty avoidance), IDT innovation factors (relative advantage, complexity, compatibility, observability, trialability), individual (self-efficacy, perceived risk) Saudi perceptions across several universities. Quantitative data were collected from 306 online survey analyzed using CB-SEM. Results highlight instrumental role dimensions, individualism/collectivism avoidance negatively affecting adoption. While complexity showed no significant impact, other variables positively influenced Furthermore, self-efficacy risk found be indicators use. The study emphasizes differences that shape technology collectivist moving toward individualism such as Saudi. identifies limitations, provides useful insights, suggests recommendations for future research uptake culturally diverse HE contexts.

Language: Английский

Citations

1
Empowering Academic Success: Integrating AI Tools in University Teaching for Enhanced Assignment and Thesis Guidance DOI

Ali Ateeq,

Mohammed Abdulrazzaq Alaghbari, Mohammed Alzoraiki

et al.

Published: Jan. 28, 2024

The current research provides a thorough examination of the impact Artificial Intelligence (AI) in realm higher education. This study undertakes comprehensive relevant scholarly material published between 2019 and 2023. It investigates AI technologies on improvement customized learning, academic writing, abilities among students at university level. primary focal points include influence artificial intelligence educational achievements, readiness educators to incorporate into their pedagogical approaches, ethical ramifications associated with use environments. results demonstrate that integration technology settings has substantial positive student engagement achievement. However, it is important acknowledge address certain issues arise this context, including need ensure possess necessary skills knowledge effectively AI, as well considerations its implementation. not only emphasizes potential revolutionizing education but also well-rounded implementation strategy takes account both capabilities limits AI. establishes basis for future investigations, specifically focusing formulation approaches are efficient morally sound inside

Language: Английский

Citations

7
A Social Perspective on AI in the Higher Education System: A Semisystematic Literature Review DOI Open Access

Budur Turki Alshahrani,

Salvatore F. Pileggi, Faezeh Karimi

et al.

Electronics, Journal Year: 2024, Volume and Issue: 13(8), P. 1572 - 1572

Published: April 19, 2024

The application of Artificial Intelligence in Education (AIED) is experiencing widespread interest among students, educators, researchers, and policymakers. AIED expected, other things, to enhance learning environments the higher education system. However, line with general trends, there are also increasing concerns about possible negative collateral effects. consequent social impact cannot be currently assessed depth. Balancing benefits considerations according a socio-technical approach essential for harnessing true power AI responsible trustworthy context. This study proposes semi-systematic literature review available knowledge on adoption artificial intelligence (AI) It presents stakeholder-centric analysis explore multiple perspectives, including pedagogical, managerial, technological, governmental, external, ones. main goal identify discuss major gaps challenges context, looking at existing body momentum. should encompass ethical, dimensions properly addressed. highlights not-always-explicit perspective. Additionally, this reveals significant lack empirical systematic evaluation added value institutional readiness. Because broad scope intense ongoing debate topic, an exhaustive identification current probably unrealistic, so aims mainly mainstream trends by most recent contributions.

Language: Английский

Citations

5
Use of generative AI in research: ethical considerations and emotional experiences DOI
Mohamad Reza Farangi, Hassan Nejadghanbar, Guangwei Hu

et al.

Ethics & Behavior, Journal Year: 2024, Volume and Issue: unknown, P. 1 - 17

Published: Oct. 25, 2024

This study examines researchers' ethical concerns toward the deployment of GenAI in research and their emotional responses. To acquire an in-depth understanding, we used narrative frames follow-up interviews to collect data from 22 researchers who reported extensive experience with GenAI. An inductive thematic analysis revealed three themes capturing that invoked types reactions. From perspective, our participants were concerned "human agency AI practices," "cognitive impacts overreliance on research," "ethical issues access, accuracy, privacy." they showed "mixed emotions," "positive "negative emotions" when dealing tools. There close connections between implications reactions them. In this light, conclude GenAI, which are determinants future use, should be taken more seriously further research.

Language: Английский

Citations

5
Investigating the Impact of ChatGPT as an AI Tool on ESL Writing DOI Creative Commons
Samah Abduljawad

International Journal of Computer-Assisted Language Learning and Teaching, Journal Year: 2025, Volume and Issue: 14(1), P. 1 - 19

Published: Jan. 10, 2025

This research explores the impact of ChatGPT, an AI tool, on ESL students' writing proficiency at a Saudi Arabian university. Using mixed-methods approach, data from 130 students showed significant positive effect their writing. A focus group interview with six highlighted opportunities such as personalized feedback, language skill development, vocabulary expansion, and greater autonomy. However, challenges included lack contextual understanding, loss individuality in writing, reduced creativity, ethical concerns. The findings offer valuable insights for educators how to effectively integrate ChatGPT into instruction while addressing its challenges.

Language: Английский

Citations

0
Influence of artificial intelligence on higher education reform and talent cultivation in the digital intelligence era DOI Creative Commons
Lei Qian, Weiran Cao, Lifeng Chen

et al.

Scientific Reports, Journal Year: 2025, Volume and Issue: 15(1)

Published: Feb. 19, 2025

In order to solve the problems of inefficient allocation teaching resources and inaccurate recommendation learning paths in higher education, this paper proposes a smart education optimization model (SEOM) by combining improved random forest algorithm (RFA) based on adaptive enhancement mechanism Graph Neural Network (GNN) algorithm. The public data information such as national intelligent platform are collected, SEOM is trained verified. results show that has high accuracy generalization ability three different scenes: online mixed teaching, personalized project-based teaching. Root Mean Square Error (RMSE) value cross-validation between 0.2 0.5, Absolute (MAE) 0.1 0.5. shows strong stability when dealing with multidimensional educational complex modes. rate remains at 85-97%, indicating its reliability path recommendation. Further analysis chi-square freedom ratio 1.0 2.5, fitting index adjusted both above 0.85, comparative close 0.95, which rationality capturing dependence knowledge points Residual (RMR) Approximation (RMSEA) below 0.05, indicates small residual scene adaptability. addition, abnormal network environment, resource efficiency 60%, Shapley 0.4, can adapt change environment effect still obvious. Generally speaking, optimize recommend effectively improve intelligence decision-making, especially for university administrators technology developers.

Language: Английский

Citations

0
Effects of AI-enhanced multi-display language teaching systems on learning motivation, cognitive load management, and learner autonomy DOI

Xiaoqing Hong,

Li Guo

Education and Information Technologies, Journal Year: 2025, Volume and Issue: unknown

Published: March 8, 2025

Language: Английский

Citations

0
The current state, challenges, and future directions of artificial intelligence in healthcare in Saudi Arabia: systematic review DOI Creative Commons
Najla M. Aljehani,

Fatima E. Al Nawees

Frontiers in Artificial Intelligence, Journal Year: 2025, Volume and Issue: 8

Published: April 7, 2025

Background The use of artificial intelligence has been part the healthcare technologies used in managing various aspects processes. In Saudi Arabia, for influenced by increasing within system. aim this study is to systematically review current state, challenges, and future directions Arabia. Methods a systematic methodology, which critical appraisal articles on healthcare. Preferred Reporting Items Systematic Reviews Meta-Analyses (PRISMA) Joanna Briggs Institute (JBI) implement inclusion exclusion criteria. initial search led 88 articles, were screened 13, based Results state Saudi’s system slowed down gradual uptake investments required. main challenges identified included lack policies support intelligence, adequate capital infrastructure human resources cultures accommodate With privatization increased would see an increase their utilization. Specific findings indicate potential improving clinical practice through blockchain, that have encompasses applications, including radiology. Skills gaps expected among professionals adoption new technology are difficulties impacting utilization sector. Conclusion requires into infrastructure, resource development commitments towards technologies. benefits such as effectiveness access care ability meet outcomes.

Language: Английский

Citations

0