The Impact of Adopting Artificial Intelligence Techniques on Accounting Information Systems` Reliability
الملخص
The Impact of Adopting Artificial Intelligence Techniques on Accounting information Systems` Reliability
Abstract
This study examines how using Artificial Intelligence (AI) techniques affects accounting information system (AIS) reliability. Additionally, this study aims to bridge a gap in the literature by establishing the impacts of utilizing AI technology on the major reliability factors and how those factors impact commercial banks and Islamic banks listed on the Amman stock exchange. The study used a descriptive analytical research design and employed a structured questionnaire as the means for collecting responses from a sample of 15 banks. A total of 236 valid responses were obtained from the survey participants. Data analysis was conducted using SMART PLS4 software for evaluating the relationship of AI implementation with the dependability of AIS.
The findings of this study suggest that the application of AI transforms the overall dependability of an AIS by accounting for nearly a third (34%) of the differences seen in various metrics used to assess reliability. Therefore, the availability of Artificial Intelligence is viewed as providing opportunities for improving both the dependability and the value of an organization’s AIS. In addition, this work adds to the knowledge base on the effect that adopting AI has on the reliability of an AIS within a financial institution.
The study contributes to the existing literature by demonstrating the relationship between AI adoption and AIS reliability in the context of the banking sector, in conjunction with a well-established infrastructure for an AIS, and also advocates for providing management and staff with specialized training to assist them in the effective deployment of these new AI tools. The results also suggest that organizations aiming to improve their AIS through new technology can utilize these findings as a basis for a planning strategy to do so.
Key Words: Artificial Intelligence Techniques, Reliability of Accounting Information Systems, and Banks.
