|
|
 |
| |
|
|
|
The Impact of Artificial Intelligence on Enhancing the Quality of Accounting Information in Commercial Banks: Evidence from the Saudi Environment |
|
|
|
PP: 733-746 |
|
|
doi:10.18576/jsap/150325
|
|
|
|
Author(s) |
|
|
|
Jafar Othman El- Sharif Abdulaziz,
Hanadi Abd-Almonem Ahmad AL-ahmar,
|
|
|
|
Abstract |
|
|
| This study aimed to identify the impact of utilizing artificial intelligence (AI) technologies on improving the
quality of accounting information in Saudi commercial banks. To achieve the studys objectives, a questionnaire was designed and distributed to a convenience sample of financial managers, accountants, and internal auditors in these banks. The study sample comprised 342 individuals. Consequently, data were collected, analyzed, and hypotheses were tested. The study found a statistically significant positive impact of using AI technologies—through its four dimensions (machine learning, expert systems, neural networks, and the Internet of Things)—on enhancing the quality of accounting information in commercial banks in the Kingdom of Saudi Arabia. The study concluded with several recommendations, the most important of which are: the necessity for banks in the Kingdom of Saudi Arabia to focus on meeting the needs of accounting information users by providing high-quality information to aid their economic decision-making; the need for relevant accounting professional bodies in the Kingdom to organize specialized seminars, workshops, and training courses in the field of AI and its diverse applications in accounting, highlighting the importance of its implementation and the anticipated benefits; and the imperative to motivate financial managers, accountants, and internal auditors in Saudi commercial banks to adopt AI technologies in all
banking operations related to the accounting and auditing profession. |
|
|
|
|
|
|
|
