The Role of Artificial Intelligence Adoption to Improve Accounting Information Quality: (Case Study Based on Jordanian Manufacturing Firms)
摘要
This research aims to assess the impact of adopting Artificial Intelligence on enhancing the quality of accounting information in manufacturing companies operating in Jordan. This study focuses on the adoption of Artificial Intelligence as an independent variable and its impact on the quality of accounting information as a dependent variable. The study aims to achieve its objective by selecting participants from the manufacturing sector. The sample consists of 30 manufacturing firms that were employed and active in Jordan during the year 2020. All these selected firms are publicly listed on the Amman Stock Exchange (ASE). The findings demonstrate that the adoption of AI has had a positive impact on the quality of accounting information.