IDEAS home Printed from https://ideas.repec.org/a/ibn/ibrjnl/v14y2021i12p65.html

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://ccsenet.org/journal/index.php/ibr/article/download/0/0/46242/49505
    Download Restriction: no
    File URL: https://ccsenet.org/journal/index.php/ibr/article/view/0/46242
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. 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.
    2. 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.
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Talal Fawzi Alruwaili & Mahfoudh Hussein Mgammal, 2025. "The impact of artificial intelligence on accounting practices: an academic perspective," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-18, December.
    2. Yu Yang & Zecheng Yin, 2023. "Accountancy for E-Business Enterprises Based on Cyber Security," International Journal of Data Warehousing and Mining (IJDWM), IGI Global Scientific Publishing, vol. 19(6), pages 1-17, April.
    3. Moustafa Al Najjar & Mohamed Gaber Ghanem & Rasha Mahboub & Bilal Nakhal, 2024. "The Role of Artificial Intelligence in Eliminating Accounting Errors," JRFM, MDPI, vol. 17(8), pages 1-15, August.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Joshua S. Gans, 2023. "Artificial intelligence adoption in a competitive market," Economica, London School of Economics and Political Science, vol. 90(358), pages 690-705, April.
    2. Kelvin K. F. Law & Michael Shen, 2025. "How Does Artificial Intelligence Shape Audit Firms?," Management Science, INFORMS, vol. 71(5), pages 3641-3666, May.
    3. Estrada, Mario Arturo Ruiz & Park, Donghyun & Staniewski, Marcin, 2023. "Artificial Intelligence (AI) can change the way of doing policy modelling," Journal of Policy Modeling, Elsevier, vol. 45(6), pages 1099-1112.
    4. Mahmut Ozer & Matjaž Perc, 2020. "Dreams and realities of school tracking and vocational education," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 6(1), pages 1-7, December.
    5. Sowa, Konrad & Przegalinska, Aleksandra & Ciechanowski, Leon, 2021. "Cobots in knowledge work," Journal of Business Research, Elsevier, vol. 125(C), pages 135-142.
    6. Chen, Xiaoxiao & Yang, Jiayi & Wu, Bo, 2025. "How is artificial intelligence shaping the labor demand of firms? ——evidence from text-mining analysis of listed companies," Telecommunications Policy, Elsevier, vol. 49(10).
    7. Huajie Jiang & Qiguo Gong, 2022. "Does Skill Polarization Affect Wage Polarization? U.S. Evidence 2009–2021," Sustainability, MDPI, vol. 14(21), pages 1-17, October.
    8. David Rezza Baqaee & Emmanuel Farhi, 2018. "Macroeconomics with Heterogeneous Agents and Input-Output Networks," NBER Working Papers 24684, National Bureau of Economic Research, Inc.
    9. Haonan Wang & Fangjuan Qiu, 2025. "AI adoption and labor cost stickiness: based on natural language and machine learning," Information Technology and Management, Springer, vol. 26(2), pages 163-184, June.
    10. Anna-Maria Kanzola, 2024. "The Knowledge Content of the Greek Production Structure in the Aftermath of the Greek Crisis," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(1), pages 936-957, March.
    11. Fulvio Castellacci, 2023. "Innovation and social welfare: A new research agenda," Journal of Economic Surveys, Wiley Blackwell, vol. 37(4), pages 1156-1191, September.
    12. repec:eur:ejesjr:364 is not listed on IDEAS
    13. Xiangyi Li & Qing Wang & Ying Tang, 2024. "The Impact of Artificial Intelligence Development on Urban Energy Efficiency—Based on the Perspective of Smart City Policy," Sustainability, MDPI, vol. 16(8), pages 1-22, April.
    14. Zilian, Laura S. & Zilian, Stella S. & Jäger, Georg, 2021. "Labour market polarisation revisited: evidence from Austrian vacancy data," Journal for Labour Market Research, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], vol. 55, pages 1-007.
    15. Keeheon Lee, 2021. "A Systematic Review on Social Sustainability of Artificial Intelligence in Product Design," Sustainability, MDPI, vol. 13(5), pages 1-29, March.
    16. Sasaki, Hiroaki, 2023. "Growth with automation capital and declining population," Economics Letters, Elsevier, vol. 222(C).
    17. Elizabeth Fisher & Michael A. Flynn & Preethi Pratap & Jay A. Vietas, 2023. "Occupational Safety and Health Equity Impacts of Artificial Intelligence: A Scoping Review," IJERPH, MDPI, vol. 20(13), pages 1-28, June.
    18. Shan Feng & Shuguang Liu, 2023. "Does AI Application Matter in Promoting Carbon Productivity? Fresh Evidence from 30 Provinces in China," Sustainability, MDPI, vol. 15(23), pages 1-19, November.
    19. Venturini, Francesco, 2022. "Intelligent technologies and productivity spillovers: Evidence from the Fourth Industrial Revolution," Journal of Economic Behavior & Organization, Elsevier, vol. 194(C), pages 220-243.
    20. Gilbert Cette & Lorraine Koehl & Thomas Philippon, 2019. "The Labor Share in the Long Term: A Decline?," Post-Print hal-02446713, HAL.
    21. Sossdorf, Fernando, 2022. "Winners take all (the most): The effects of market concentration on labor share and wage inequality," MPRA Paper 113642, University Library of Munich, Germany.

    More about this item

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:ibrjnl:v:14:y:2021:i:12:p:65. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.