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Role of Artificial Intelligence in Enhancing Efficiency of Accounting Information System and Non-Financial Performance of the Manufacturing Companies

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  • Firas Hashem
  • Rateb Alqatamin

Abstract

The current study launched from the main objective of examining the impact of artificial intelligence (AI) and its role in supporting and improving the efficiency of AIS on one hand, and non-financial performance standards on the other. In order to achieve this goal and indicate the extent of its conformity with reality; quantitative approach was used and a questionnaire were adopted as a study tool, the questionnaire was distributed electronically to a sample of (409) managers, heads of departments and accountants in industrial establishments operating in Jordan during the fiscal year 2020/2021. By analyzing the primary data based on SPSS, the study came to the conclusion that AI techniques played a significant role in enhancing efficiency of AIS outcomes through focusing on outcomes' understandability, reliability, credibility and comparability, on another level, AI techniques also proved its ability to influence non-financial performance through focusing on feeding organization with the needed information that locates weak points and develop them, and strength points to exploit them. Study recommended the need to link the operations of intelligent systems to the goals of the organization as a whole and ensure the complete interdependence between the AIS systems and the accounting information in the systems.

Suggested Citation

  • Firas Hashem & Rateb Alqatamin, 2021. "Role of Artificial Intelligence in Enhancing Efficiency of Accounting Information System and Non-Financial Performance of the Manufacturing Companies," International Business Research, Canadian Center of Science and Education, vol. 14(12), pages 1-65, December.
    • Handle: RePEc:ibn:ibrjnl:v:14:y:2021:i:12:p:65
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    References listed on IDEAS

    as
    1. Daron Acemoglu & Pascual Restrepo, 2018. "Artificial Intelligence, Automation, and Work," NBER Chapters, in: The Economics of Artificial Intelligence: An Agenda, pages 197-236, National Bureau of Economic Research, Inc.
    2. Daron Acemoglu & Pascual Restrepo, 2018. "Artificial Intelligence, Automation and Work," Boston University - Department of Economics - Working Papers Series dp-298, Boston University - Department of Economics.
    3. Hariyati Hariyati & Bambang Tjahjadi & Noorlailie Soewarno, 2019. "The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 68(7), pages 1250-1271, June.
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    Cited by:

    1. Yu Yang & Zecheng Yin, 2023. "Accountancy for E-Business Enterprises Based on Cyber Security," International Journal of Data Warehousing and Mining (IJDWM), IGI Global, vol. 19(6), pages 1-17, April.

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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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