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Adopting AI in accounting, auditing and internal control comes with challenges that need to be addressed for successful implementation. Key challenges include data quality, lack of understanding, regulatory compliance, ethical concerns, cost of implementation, resistance to change, security concerns, and scalability issues. Addressing these challenges requires a comprehensive and collaborative approach involving technology experts, regulatory bodies, and accounting professionals.
The research presented connects traditional accounting, auditing and internal control practices with the cutting-edge technological advancements that are revolutionizing the way business transactions are conducted. Emerging technologies such as artificial intelligence, blockchain, data analytics, and automation have transformed the way financial information is processed, requiring professionals in these domains to develop new skill sets. Technological Horizons: Insights for Accounting, Auditing and Internal Control in Emerging Markets delves into the heart of these transformations and offers interdisciplinary insights that can inform and guide the adaptation of accounting and auditing practices in a tech-driven era.
Technological Innovation and Sustainability for Business Competitive Advantage series emphasizes the scientific exploration of business challenges faced by organizations, while offering practical solutions. By contributing to the development and enhancement of business theories and practices, and by promoting scientific research in technological innovation and sustainability, the volumes facilitate meaningful dialogues among academics, practitioners, and individuals. The research presented connects traditional accounting, auditing and internal control practices with the cutting-edge technological advancements that are revolutionizing the way business transactions are conducted.
Hashem Alshurafat is Assistant Professor in accounting and the Deputy Dean associate at Hashemite University. He earned his PhD in accounting from the University of Southern Queensland Australia. His research is currently focused on forensic accounting, technology adoption in accounting, and accounting education.
Claire Beattie is Senior Lecturer at Lincoln University and primarily researches in the field of management accounting and has successfully published articles on performance measurement, sustainability, and management accounting education.
Chapter 1. The Impact of Artificial Intelligence on Audit Quality; Moamen A. Shazly, Khaled AbdElAlim, and Hesham Zakaria
Chapter 2. Tech-Driven Environmental Accounting for Sustainable Financial Reporting: Insights from Emerging Markets through an Institutional Theoretical Lens; Hammed Afolabi
Chapter 3. Factors Influencing the Adoption of Business Analytics and Their Effect on Enhancing Financial Reporting Quality; Wafa Khalaf Al Adwan and Marah Essam Al Safadi
Chapter 4. The AI Surge: Transfiguring Audit Profession with AI Technology; Suhaib B. Bani Kinana and Omar Arabiat
Chapter 5. Exploring Blockchain Adoption Barriers: A Systematic Literature Review; Tagreed Ali and Piyush Maheshwari
Chapter 6. Determinants of External Auditor Fees Pre and During COVID-19 Pandemic: An Applied Study on the Nonfinancial Companies Listed in Amman Stock Exchange; Yara Abed-Alaziz Abu-Allan and Firas Dahmash
Chapter 7. Blockchain Application in The Accounting Information System: Advantages, Challenges and Future Research Directions; Wajde Baiod, Janet Light, and Mostaq M. Hussain
Chapter 8. The Impact of Technological Adoption on Accounting Sustainability performance in Industrial Enterprises; Noor Taha and Hashem Alshurafat
Chapter 9. The Intersection of Technology and Traditional Business Practices; Salah Sowan Al Sharafat and Wasfi Alrawabdeh
Chapter 10. Assessing the Socioeconomic Ramifications: Jordan’s Economic Growth and its Effects on Poverty Mitigation and Income Inequality; Anan Deek, Ahmad Shajrawi, Khaled Alshaketheep, Omar Zraqat, Bara Asfour, and Arafat Deeb