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Artificial Intelligence (AI) is revolutionizing the accounting field by enhancing efficiency, accuracy, and strategic decision-making. As businesses increasingly adopt AI technologies, accounting professionals must adapt to new tools that automate routine tasks such as data entry, financial reporting, and auditing, while also generating valuable insights for strategic financial planning.
This curated collection investigates the practical applications of AI, including machine learning, natural language processing, and robotics, and how these technologies enhance functions like audit and assurance, fraud detection, and predictive analytics. Through case studies and real-world examples, the book showcases how AI can streamline operations, improve compliance, and optimize decision-making in the financial world.
Furthermore, the book contributes to the field by addressing both the opportunities and challenges AI presents, offering strategies for overcoming technical, ethical, and regulatory hurdles.
Technological Innovation and Sustainability for Business Competitive Advantage highlights business problems faced by institutions in a scientific way, finding possible practical solutions. Contributing to setting and improving business theories and practices and encouraging scientific research in technological innovation and sustainability, volumes activate dialogue between academics, practitioners and individuals and provide recommendations to improve institutions.
Hala Zaidan is an Assistant Professor of Accounting in the School of Business- the University of Jordan.
Yaser Allozi is an Assistant Professor of Accounting at the University of Jordan, Amman, Jordan.
Ra’ed Masa’deh is a Professor of Management Information Systems at the University of Jordan, Jordan.
Chapter 1. Artificial Intelligence in Accounting; Musah Mohammed Saeed
Chapter 2. Adoption of Artificial Intelligence in Accounting Practices: A Study of Moroccan Accounting Firms; Haichar Mohammed
Chapter 3. Artificial Intelligence in Accounting: A Bibliometric Analysis of Scopus-Indexed Literature (2016–2025); Muhammed Ibrahim, Mohammed A. Al-Sharafi, Moamin A. Mahmoud, Adnan Ameen Bakather, and Lim Fung Chen
Chapter 4. Digital Transformation Adoption and Firm Performance: A TOE Framework Perspective - A Literature Review; Marah Essam Al-Safadi, Dana Adel Alqatamin, and Amani Majed Al-Bast
Chapter 5. Ethical Considerations in Employing Artificial Intelligence in Accounting Information Systems: Hope Vs. Reality; Adel Mohammed Qatawneh
Chapter 6. Enhancing School Timetable Analysis and Outcome Modeling Using Search Algorithms within an Accounting Information System Framework; Ala’a Saeb Al-Sherideh, Ala'a Al-Shaikh, Musab Iqtait, Rushdi Darodeh, Lina Warrad, Dmaithan Abdelkarim Almajali, and Ra’ed Masa’deh
Chapter 7. The Evolution of Artificial Intelligence in Financial Reporting: A Bibliometric Analysis; Hajar El Bouch, Boutaina Farsi, Mohammed Abdellaoui, and Lalla Hind El Idrissi
Chapter 8. AI-Driven Financial Reporting: Accuracy, Efficiency, and Challenges; Judit Katalin Fejes and Etelka Éva Katits
Chapter 9. AI-Driven Financial Reporting: Integrated Financial Reporting in Emerging Economies; Musah Mohammed Saeed
Chapter 10. AI-Enabled Auditing: Redefining Risk Detection, Fraud Prevention, and Predictive Intelligence; Deepika Dhingra, Jaskiran Arora, and Nishi Agarwal
Chapter 11. Artificial Intelligence in Modern Banking: Enhancing Audit Integrity and Fraud Prevention; DeMarcus Oliver and Nizar Alsharari
Chapter 12. Artificial Intelligence — The Secret Weapon against Financial Fraud; Mohammad Aladwan, Naji Anton Alslaibi, Husni Hasan Samara, and Omar Alsinglawi
Chapter 13. Artificial Intelligence’s Short and Long-Term Impact on Profit Utilizing Job Order and Process Costing; Willie Robinson and Nizar Alsharari
Chapter 14. Redefining Accounting with Artificial Intelligence: Tools, Trends, and Transformation; LaCurtis Powell and Nizar Alsharari
Chapter 15. Reinforcement Learning in Fraud Detection: A Next-Generation Banking Defense; P. Ashok, Abhijit Chirputkar, and Prafull Nayan
Chapter 16. Revolutionizing Financial Operations: AI in Telecommunications Accounting; Rashad Sayles and Nizar Alsharari
Chapter 17. Accounting Forecasting with Random Forest as an Industrial Strategy: Enhancing Decision Resilience in Industry; Fatima-Zahrae Lakhlifi, Adil Idrissi, Souad Habbani, and Mohammed Abdellaoui
Chapter 18. The Development of Artificial Intelligence and Early Warning Systems in Accounting: Efficiency, and Challenges of Fourth Generation Models; Etelka Éva Katits and Judit Katalin Fejes
Chapter 19. The Impact of Artificial Intelligence on Financial Statement Preparation: A Comprehensive Analysis; Hasan Mansur
Chapter 20. The impact of digital transformation on auditing firms' performance: Proposal of a conceptual research model; El Kordi Zeyneb and Alami Youssef
Chapter 21. AI-Enhanced Experiential Learning for Nature-Related Financial Disclosures; Xiao Xu and Shirley Huang
Chapter 22. The Future of Accounting with Artificial Intelligence (AI) in Emerging Economies; Musah Mohammed Saeed
Chapter 23. The Role of Artificial Intelligence in Improving the Quality of Financial Data; Mohammad Kamal Abuamsha, Shahd khaled abutouq, and Amal Abdalraheem Raddad