Artificial intelligence (AI) use is on the rise and evolving fast, which expectedly is set to transform the way we carry certain processes in accounting. This study aims to examine the use of AI in enhancing accounting efficiency in terms of AI adoption, employee competence, data quality and organizational readiness.
This study gathered data from 192 participants working in the field of accounting in Jordan to look into these factors and how they influence the efficiency of accounting processes. The research hypotheses were tested using partial least squares (PLS)-structural equation modeling.
The outcomes of this study documented that a high level of AI adoption, better data quality and competent employees can achieve better accounting efficiency. The PLS analysis also showed that accounting efficiency in Jordan could be enhanced with increased AI adoption level, mainly when organizational readiness elements such as sufficient infrastructure and positive organizational cultures are in place.
In the realm of emerging markets, this study takes a leading position as the researcher recognizes the vital importance of AI in increasing accounting efficiency across different entities. The outcomes of this study highlight the importance of aligning AI initiatives with broader organizational development strategies to fully gain the advantages of AI in accounting.
