SCIENTIA FRUCTUOSA,
Год журнала:
2024,
Номер
154(2), С. 145 - 157
Опубликована: Апрель 11, 2024
Artificial
Intelligence
(AI)
technologies
open
up
broad
horizons
for
enhancing
business
efficiency
and
advancing
various
professional
domains,
boosting
their
productivity
competitiveness.
There
is
an
active
exploration
of
approaches
to
incorporating
AI
in
the
accounting
sphere,
promising
a
seamless
transition
from
human
machine
involvement.
The
aim
this
article
summarize
acquired
experience,
identify
perspectives,
constraints,
risks
associated
with
use
activities
accountants.
research
based
on
hypothesis
that
widespread
activity
accountant
insufficient
level
skepticism
caution
carries
significant
threats
both
as
whole.
Scientific
search
methods,
comparative
critical
analysis,
theoretical
generalization,
synthesis
were
used.
A
prerequisite
implementing
expert
information
systems
ERP
systems.
analysis
technology
implementation
experience
industries
demonstrates
relevance
field
performing
routine
tasks
(automated
recognition
primary
documents,
processing
incoming
signals,
other
standard
operations
simultaneous
reduction
probability
errors),
analyzing
large
datasets,
providing
support
decision-making
(processing
data
regulatory
documents),
training
professionals,
organizing
internal
external
communication
(particularly
between
humans
machines).
Identified
potential
include
breaches
privacy
security,
misinterpretation
output
data,
disregard
context,
environments,
especially
due
absence
emotional
intelligence,
which
influences
trust
integrated
requirement
application
assessments
judgments,
mandated
by
limits
scope
utilization
accounting.
Future
should
focus
exploring
possibilities
integration
improving
legislation
principle
risk
assessment.
Journal of Science and Technology Policy Management,
Год журнала:
2025,
Номер
unknown
Опубликована: Март 4, 2025
Purpose
In
line
with
the
noticeable
trend
toward
automation
in
internal
audit
functions,
and
considering
Saudi
Arabia’s
Vision
2030,
which
prioritizes
technological
innovation,
purpose
of
this
study
is
to
explore
adoption
robotic
process
(RPA)
within
KSA’s
various
sectors
auditing
domain,
a
particular
emphasis
on
understanding
challenges
evaluating
impact
efficiency.
Design/methodology/approach
Using
quantitative
research
design,
uses
bootstrapping
approach
partial
least
squares
structural
equation
modeling
(PLS-SEM)
meticulously
analyze
data
collected
from
138
certified
auditors
around
KSA.
Findings
This
reveals
associations
between
regulatory
environment,
security,
vendor
reputation,
intention
adopt
RPA
Practical
implications
The
findings
offer
valuable
insights
for
auditors,
policymakers
industry
practitioners
involved
initiatives.
organizations
can
use
these
results
develop
informed
strategies
navigating
maximizing
benefits
implementation
functions.
Originality/value
contributes
significantly
existing
literature
by
delving
into
RPA,
efficiency,
specifically
context
KSA
–
an
area
that
has
not
been
extensively
studied.
Electronics,
Год журнала:
2025,
Номер
14(6), С. 1107 - 1107
Опубликована: Март 11, 2025
This
study
examines
the
key
drivers
behind
adoption
of
artificial
intelligence
(AI)
in
accounting
profession,
emphasizing
influence
AI-related
knowledge,
personality
traits,
and
professional
roles.
By
applying
Decision
Tree
Regression
analysis
to
survey
data
from
professionals,
our
research
identifies
AI
knowledge
as
strongest
determinant
adoption,
underscoring
importance
expertise
technology
acceptance.
While
traits
play
a
secondary
role,
extraversion
openness
emerge
significant
factors
influencing
intentions.
The
further
explores
applications
financial
auditing,
tax
compliance,
fraud
detection,
clarifying
specific
domains
impacted
by
integration.
These
findings
offer
valuable
guidance
for
policymakers,
educators,
business
leaders
aiming
equip
workforce
with
necessary
skills
mindset
navigate
AI-driven
transformation
profession.
EIKI Journal of Effective Teaching Methods,
Год журнала:
2025,
Номер
3(1)
Опубликована: Март 17, 2025
Higher
Education
is
experiencing
substantial
transformations
as
Artificial
Intelligence
(AI)
redefines
academic
and
administrative
operations.
This
paper
examines
AI’s
paradigm-shifting
influence
on
Institutions
(HEIs),
emphasizing
its
contribution
to
improving
pedagogical
processes
optimizing
efficacy.
Using
a
structured
methodology,
this
study’s
thematic
analysis
highlights
key
areas
where
AI
making
an
impact.
addresses
the
positive
aspects
of
using
in
teaching
practices
learning
process,
crucial
role
writing
papers,
effects
honesty,
implementation
work,
responsibilities
faced
by
education
leaders
landscape,
link
between
digital
divide
higher
institutions.
Further
studies
may
focus
comparative
research
among
diverse
institutions
different
regions,
leadership
strategies
that
facilitate
integration
HEIs,
techniques
enhance
literacy
teachers,
staff,
students.
Discover Sustainability,
Год журнала:
2025,
Номер
6(1)
Опубликована: Апрель 7, 2025
Abstract
This
study
looks
at
how
profession
thinks
artificial
intelligence
(AI)
has
changed
auditing
activities
in
the
Jordan
Free
and
Development
Zones
Group.
It
focuses
on
AI
improved
processes,
communication
with
clients,
task
management.
A
total
of
336
auditors
participated
a
structured
survey
addressing
topics
such
as
enhancing
audit
efficiency,
leveraging
for
client
interactions,
training
programs,
ensuring
data
security.
Data
was
analyzed
Smart
PLS
4,
revealing
that
significantly
boosts
accuracy,
quality.
The
findings
show
integrating
into
audits
enhances
work
quality
streamlines
governance
practices.
However,
challenges
persist,
including
inadequate
technological
infrastructure,
privacy
concerns,
ethical
compliance.
Auditor
is
key
factor
maximizing
AI’s
benefits
improving
efficiency.
uniquely
contributes
to
literature
by
highlighting
role
transforming
within
specific
context—Jordan’s
underscores
tailored
strategies
adoption
AI,
distinguishing
it
from
broader
studies.
Recommendations
include
strengthening
regulatory
frameworks,
investing
secure
systems,
offering
comprehensive
ensure
ethical,
efficient
audits.
These
provide
practical
implications
firms
policymakers.
Future
studies
could
examine
long-term
effects
results
compare
its
application
across
various
industries.
International Journal of Research in Business and Social Science (2147-4478),
Год журнала:
2024,
Номер
13(4), С. 335 - 349
Опубликована: Июнь 11, 2024
The
purpose
of
this
article
is
to
clarify
the
impact
technological,
organisational,
and
environmental
contexts
in
which
Artificial
Intelligence
solutions
are
implemented
by
accounting
audit
companies
Europe.
organizational
were
not
enough
studied
field
but
becoming
more
important
future.
applied
methodology
was
based
on
a
structured
interview,
it
has
answered
62
top
financial
specialists
from
18
European
countries,
with
than
10
years
experience
sector.
To
design
used
Technology-Organisation-Environment
framework.
A
serious
concern
for
companies’
representatives
consists
lack
capable
understand
work
solutions.
One
option
that
generally
preferred
prepare
their
employees
these
new
tasks,
rather
hiring
qualified
persons.
There
two
methods
can
be
when
implementing
Intelligence,
buy
specific
provided
third
parties,
or
developed
them
internally.
Data
storage
security,
complexity
government
regulations
do
represent
threat
willing
develop
area.
main
contribution
study
an
extensive
analysis
most
elements
Technology-Organisational-Environmental
framework
applicability
companies,
implement
Journal of risk and financial management,
Год журнала:
2024,
Номер
17(8), С. 353 - 353
Опубликована: Авг. 13, 2024
This
study
investigates
the
impact
of
artificial
intelligence
(AI)
on
reducing
accounting
errors
from
two
distinct
angles:
that
software
developers
and
certified
public
accountants.
We
employ
a
questionnaire-based
approach
informed
by
prior
research
validated
through
pilot
testing.
Our
findings
reveal
significant
benefits
for
developers.
AI
effectively
addresses
various
errors,
including
tax
rate
discrepancies,
cutoff
period
inaccuracies,
principal
violations,
concealed
transactions,
mathematical
mistakes,
manipulation
errors.
However,
when
considering
users,
AI’s
effectiveness
varies.
While
it
successfully
mitigates
certain
such
as
those
related
to
principles,
falls
short
in
eliminating
contributes
fresh
insights
into
role
within
emerging
markets,
enhancing
our
understanding
its
potential
limitations.
Advances in marketing, customer relationship management, and e-services book series,
Год журнала:
2025,
Номер
unknown, С. 329 - 352
Опубликована: Янв. 10, 2025
The
contemporary
landscape
of
banking
and
financial
industry
is
marked
by
an
amalgamation
cutting-edge
technologies
ever-evolving
complexities,
underscoring
the
pressing
need
for
innovative
solutions
to
combat
a
surge
in
sophisticated
fraudulent
activities.
focus
particularly
sharpened
on
three
pivotal
dimensions:
Ad
Click
Fraud,
Credit
Card
Management
Fraud
Document
Dispensation
within
expansive
domain
E-commerce
transactions.
This
chapter
explores
AI-based
document
verification
systems
which
emphasizing
their
role
securing
transactions
that
hinge
authenticating
documents
such
as-
forged
documentation
are
addressed
through
including
integration
blockchain
technology
with
AI
not
only
enhances
security
but
also
establishes
immutable
ledger
transactions,
mitigating
risks
associated
document-based
frauds.
