Academy of Strategic Management Journal (Print ISSN: 1544-1458; Online ISSN: 1939-6104)


Artificial Intelligence (AI) and the Impact of Enhancing the Consistency and Interpretation of Financial Statement in the Classified Hotels in Aqaba, Jordan

Author(s): Mousa Mohammad Abdullah Saleh, Omar A. A. Jawabreh, Rania Al Om, Nazem Shniekat

Aim/Purpose: The study aims at investigating to know the effect of artificial intelligence (AI) on the quality and interpretation of financial statements in the hotels classified in the Aqaba Special Economic Zone (ASEZA) in Aqaba, Jordan.

Methodology: To achieve this aim a questionnaire was distributed to a sample consisted of 172 employees. The researchers used the questionnaire to find out the opinions of the sample of the study, after having viewed the theoretical literature related to the subject of the study, whether it was provided in references or in scientific journals and theses. This study is an exploratory, analytical study and follows the approach of collecting and analysing data to draw conclusions. The researchers used the arithmetic mean, standard deviation, T-test and ANOVA test to measure the level of importance for the study questions.

Findings: the results of a simple linear regression analysis of the effect of artificial intelligence applied in Jordanian hotels on the integration of accounting information systems, and that the correlation between artificial intelligence and integration of accounting information systems is R=0.596%, and that the percentage is explained by the application of applied artificial intelligence in Jordanian hotels where (R2) reached 0.355% of the variance of the dependent variable (accounting information systems integration). It also shows that the fixed limit value amounted to 2.060, and that the value of (Beta) for the independent variable “artificial intelligence” applied in the accounting systems in Jordanian hotels reached 0.596.

Implications & Recommendations: This study offers a deeper understanding of the role of clarifies how artificial intelligence works creatively with accounting systems to help managers in hotel establishments produce high-quality accounting information through reduce information risks.

Contribution & Value Added: This research leads to a comprehensive and systemic exploration of the degree to which hospitality and tourism scholars are aware of business intelligence It is the first comprehensive literature analysis of business intelligence and artificial intelligence (AI) in hospitality and tourism study on the consistency and perception of financial statements classified in the Aqaba Special Economic Zone (ASEZA) in Aqaba.

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