Stankiewicz, Janina - red. nacz. ; Preston, Peter- red. jęz. ; Zmyślony, Roman - red. statyst. ; Skalik, Jan - red. ; Moczulska, Marta - red. ; Adamczyk, Janusz- red.
Research background and purpose: Artificial intelligence (AI) is transforming accounting, auditing, and finance by enhancing efficiency, accuracy, and decision-making. With Saudi Arabia`s Vision 2030 emphasizing digital transformation, AI adoption in financial institutions is accelerating. This study examines the impact of AI on accounting practices, focusing on automation, continuous auditing, and predictive analytics in leading Saudi companies such as Saudi Aramco, Al Rajhi Bank, and STC. The research aims to assess AI`s effectiveness in improving financial reporting, fraud detection, and operational efficiency while addressing ethical and regulatory concerns. ; Design/methodology/approach: A mixed-methods approach was employed, integrating quantitative surveys and qualitative case studies. The study surveyed 150 financial professionals from the banking, energy, and telecommunications sectors to measure AI`s impact on accounting efficiency and accuracy. Additionally, case studies of major Saudi firms provided real-world insights into AI-driven automation, audit processes, and predictive analytics. Statistical analyses, including paired t-tests and regression models, were conducted to assess the significance of AI adoption in financial operations. ; Findings: The results indicate that AI integration significantly enhances accounting efficiency, reducing manual processing time by 44% and improving financial reporting accuracy by 20%. Continuous auditing led to a 50% reduction in audit completion times and a 40% improvement in fraud detection rates. AI driven predictive analytics also increased financial forecasting accuracy by 25%, enabling better decision-making. However, ethical concerns, including data privacy and algorithmic bias, remain challenges that organizations must address. ; Value added and limitations: This study contributes to understanding AI?s role in modernizing Saudi Arabia`s financial sector, offering practical recommendations for AI adoption. However, findings are limited to large corporations, and the long-term implications of AI require further exploration. Future research should examine AI`s impact on small businesses and evolving regulatory frameworks.
Zielona Góra: Faculty of Economics and Management Press
Management, vol. 29, no 1 (2025)
Biblioteka Uniwersytetu Zielonogórskiego
17 sie 2026
17 sie 2026
6
https://zbc.uz.zgora.pl/publication/109911
Nadolna, Marzena Greinert, Andrzej - red. Kołodziejczyk, Urszula - red. Wasylewicz, Róża - red. Hudak, Magda - red. Myszograj, Sylwia - red. Kostecki, Jakub - red.
Skiba, Marta Rzeszowska, Natalia Greinert, Andrzej - red.
Bielska, Ewa Kowalski, Mirosław - red. Kowalska, Ewa - red.
Pycka, Marcin Zastempowski, Maciej Stankiewicz, Janina - red. nacz. Preston, Peter- red. jęz. Zmyślony, Roman - red. statyst. Skalik, Jan - red. Moczulska, Marta - red. Adamczyk, Janusz- red.
Nakielska, Magdalena Pawłowski, Krzysztof Greinert, Andrzej - red.
Szplit, Agnieszka Bochno, Ewa - red. Kopaczyńska, Iwona - red.
Ngoc, Huy Dinh Tran Thi, Thuy Nguyen Phuong, Le Thi My Dat, Pham Minh Dung, Vu Trung Manh, Phan Tien Stankiewicz, Janina - red. nacz. Preston, Peter- red. jęz. Zmyślony, Roman - red. statyst. Skalik, Jan - red. Moczulska, Marta - red. Adamczyk, Janusz- red.