Keywords: Employee competence
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (4): 1431–1449.
Published: 03 December 2024
... of staff members to apply AI in accounting efficiently (employee competence). Additionally, this study investigates how organizational readiness modifies the relationship between AI adoption and accounting efficiency. There are various reasons why this study is valuable. First, by offering empirical...

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