jordan The Impact of Artificial Intelligence on the level of Accounting Disclosure about Sustainability The Moderating Role Extensiple

Abstract

Abstract

This study aimed to identify the impact of artificial intelligence on the level of the accounting disclosure of sustainability in Jordanian commercial banks listed on the Amman Stock Exchange by following the descriptive-analytical method. Primary data were collected through an electronic questionnaire distributed to the study sample, which consisted of all employees at the administrative levels in the commercial banks that apply artificial intelligence technologies, totaling 12 commercial banks. The number of employees who participated in responding to the questionnaire was 141. Descriptive and analytical statistical methods were used to process and analyze the data and test the hypotheses. The study concluded that there is an impact of artificial intelligence on the level of the accounting disclosure of sustainability. The study recommended enhancing and encouraging Jordanian commercial banks to use artificial intelligence technologies, which help in providing clearer financial reports related to sustainability and improving the quality of the accounting disclosure of sustainability.

Keywords: Artificial intelligence, expert systems, neural networks, computer vision, deep learning, sustainability