A Qualitative Exploration on the Role of Artificial Intelligence in Transforming Accounting Practices and Financial Analysis

The Extent of the Impact of Artificial Intelligence on Human Resource Management Practices

This research aims to measure the impact of employing Artificial Intelligence (as an independent variable) on enhancing Human Resource Management practices (as a dependent variable), while determining the levels of its availability and field applications at the Ministry of Foreign Affairs – Foreign Service Institute. The researcher adopted a descriptive-analytical approach, where the theoretical framework was established using relevant Arabic and foreign literature and journals, whereas the empirical data were collected via a simple random sampling method targeting employees from both the Ministry and the Institute, yielding a sample size of 130 respondents. The study stems from an empirical problem represented by HRM's continued reliance on conventional methods that may lead to the use of inaccurate data. This necessitates adopting proactive strategies to integrate AI technologies across various operational divisions, along with providing continuous training programs to empower human capital and overcome technical challenges. The significance of this study lies in offering practical insights into leveraging AI for process automation, big data analytics, and evidence-based decision-making across key HR functions—such as recruitment, training, and performance evaluation—thereby positively reflecting on organizational performance and employee satisfaction, and contributing to the advancement of managerial practices that foster a conducive work environment within Iraqi organizations.

Impact of Artificial Intelligence on Human Resource Decision-Making: The Mediating Roles of Ethical AI Practices and Human Oversight in Nepalese Organizations

The increasing use of artificial intelligence (AI) is currently transforming HRM by challenging the very nature of HR decision making. The study explores the effect of artificial intelligence on human resource decision making in Nepalese organizations with a specific focus on ethical AI and human oversight. The quantitative research method was used to gather data from 260 respondents (HR professionals, line managers, and employees) who represent different sectors in Nepal through the developed structured questionnaires. Descriptive, reliability,Pearson’s product-moment moment correlation, multiple regression analyses, and bootstrapped mediation were performed to analyze the data. The results of the study revealed that adopting AI in human resource management, using AI-based analytics and automating HR processes will improve decision-making quality. Additionally, the indirect influence of general AI adoption, AI analytics, and decision-making effectiveness was partially mediated by ethical AI practices and moderated by human oversight of automated HR processes. On the contrary, there was no significant interaction between general AI adoption and human overseer-ship on decision‐making effectiveness. Overall, the study demonstrates that AI can be optimized in HR decision-making processes through ethical governance AI practices and human review. This includes the mediating role of ethical AI practices and the moderating role of human monitoring of AI-driven automated HR processes. This study contributes to the AI–HRM literature by providing empirical evidence from a developing economy context and some practical implications for responsible and human-enhanced AI decision making in organizations.

ACCOUNTING AND ARTIFICIAL INTELLIGENCE A STUDY ON INCREASING THE EFFICIENCY AND PRODUCTIVITY OF ACCOUNTING PROCESSES

This study aimed to demonstrate how Artificial Intelligence can assist in the accountant's activities, considering an improvement in professional performance and accounting operational processes. The research sought to understand how AI tools are being applied in the accounting environment and what the benefits, challenges, and limitations associated with their implementation are. The deductive method was used, with a qualitative approach, through a literature review and field research with the application of a questionnaire. The results indicate that AI has been incorporated into accounting systems with the aim of automating repetitive tasks, reducing errors, and expanding the analytical capacity of professionals, enabling greater efficiency and precision. However, it was observed that the full utilization of these technologies depends on well-defined internal processes and continuous training of the professionals involved. The study highlights that, although the integration between accounting and AI is already underway, there is still room for progress, especially in the adaptation of organizational routines and in the technical training of accountants to deal with the innovations of the 4.0 revolution.

THE CONTRIBUTION OF ARTIFICIAL INTELLIGENCE TO ACCOUNTING AUDIT PROCESSES

Exploring the influence of artificial intelligence on strategic decision-making: empirical insights from educational leadership practices

The entry of Artificial Intelligence (AI) in an organization decision-making has attained international popularity but the strategic use of Artificial Intelligence in educational leadership is less researched. Although literature emphasizes the ability of AI to automate administrative tasks, there is little empirical evidence of its impact on strategic judgments involving educational leadership and decisions associated with high stakes and associated risks, especially in developing countries. The current study fills this knowledge blank by analyzing the impact of AI in decision-making processes in higher education leadership. Under a mixed-methods design, the data was drawn using a validated survey instrument and quantitative data collected on 214 senior leaders of various universities. The relationship between adoption of AI, quality of decision and speed of decision were measured using Structural Equation Modeling (SEM). Complementary qualitative information was received with the use of 20 semi-structured interviews with institutional leaders as well as using thematic analysis with the help of NVivo software to allow identifying the subtleties of the context. The results indicate that AI enjoys a positive relationship with the quality and the efficiency of strategic decisions, upon the digital literacy of leaders and the institutional preparedness. Nonetheless, the ethical concerns, the question of reliability of the data and the risks of overestimating AI became the important moderating factors. The research is helpful to the disciplines of socio-technical decision-making and rational decision-making as well since it is shown that AI continuously becomes a strategic resource but not an operational one. In practice, the study provides practical suggestions on leadership training, policymaking and ethical implementation of AI in educational establishments.

Exploring the Influence of Artificial Intelligence and Human Resource Accounting Practices in Nigeria

This study explores the influence of Artificial Intelligence (AI) on Human Resource Accounting (HRA) practices, with a specific focus on the roles of Machine Learning, Natural Language Processing (NLP), and Predictive Analytics. The dependent variables examined are Workforce Cost Measurement and Employee Value Reporting. As organizations increasingly adopt AI technologies, there is a pressing need to understand how these innovations affect the accuracy, efficiency, and transparency of HR accounting systems. A quantitative survey design was employed, using a structured questionnaire administered to 100 HR and accounting professionals across various sectors in Nigeria. Responses were analysed using descriptive statistics, Pearson correlation, and multiple regression techniques. The findings reveal that among the AI dimensions, NLP significantly enhances employee value reporting (p = 0.014), suggesting its effectiveness in interpreting qualitative HR data. In contrast, Machine Learning and Predictive Analytics showed no statistically significant impact on either HRA dimension. The study concludes that while AI adoption is underway, its influence on HR accounting remains uneven and dependent on the specific AI technology applied. The research recommends greater investment in NLP tools, strategic alignment of AI systems with HR objectives, and continuous capacity building for staff. It also emphasizes the importance of organizational readiness and robust data infrastructure to fully realize the benefits of AI in HR accounting.