تاريخ مجلس الدراسات العليا

2024-09-19

اسم الطالب

ديما عبد الرحمن كامل خريوش

ملخص الرسالة

This study aimed to explore the relationship between the dimensions of artificial Intelligence -awareness and perceived risks, trust in AI, and the impact of expectations -and the dimensions of big data analytics in accounting, such as cost reduction, improved data security, and customized reporting within Jordanian banks. The study employed a descriptive-analytical approach deemed suitable for its objectives and focused on all employees in financial departments and internal auditors within 14 Jordanian banks listed on the Amman Stock Exchange. Data were collected through a questionnaire distributed to a randomly selected sample of managers, department heads, and employees, with a total of 353 questionnaires subjected to statistical analysis.The results indicated no statistically significant relationship between awareness and perceived risks in reducing costs. However, awareness and perceived risks significantly enhanced data security and customized reporting capabilities. Additionally, trust in AI positively influenced cost reduction, data security, and customized reporting, suggesting that higher levels of trust lead to better utilization of AI to achieve these benefits. Expectations also had a significant impact on cost reduction and data security, but did not substantially affect customized reporting. In light of these findings, the study recommends that future research compare the impact of AI on big data analytics in accounting across different sectors, not ust banking. This would help identify sector-specific challenges and opportunities, aiding in the development of tailored strategies for AI adoption and use. Keywords: Artificial Intelligence, Big Data Analytics in Accounting, Awareness, Perceived Risks, Trust in AI, ExpectationsImpact, Cost Reduction, , Improved Data Security, Customized Reporting.