Global Business and Finance Review | 2026
Authors: Abuyabes M.K.A.
DOI: 10.17549/gbfr.2026.31.2.176
Journal: Global Business and Finance Review
Year: 2026
Publisher: People and Global Business Association
Document Type: Article
Open Access: All Open Access; Gold Open Access
Cited by: 0
Purpose: This research aims to study the role of artificial intelligence in improving the accounting decision-making process in Jordanian companies. Design/methodology/approach: This study employed the descriptive analytical approach. A stratified random sampling method was used to select a representative sample of employees in the financial and accounting departments of Jordanian companies that utilize artificial intelligence technologies. The total sample size was 372 participants. Statistical analysis was conducted using the SPSS program. Findings: The three dimensions of process automation, big data analysis and resource management in accounting decision making by the Jordanian companies have all been shown to have statistically significant positive effects when integrated with artificial intelligence (AI). Research limitations/implications: This study is limited to Jordanian companies that already employ artificial intelligence in their operations, which may affect the generalizability of the findings to companies in other sectors or regions. Originality/value: This research provides empirical evidence on the impact of artificial intelligence on accounting decisions, highlighting its strategic role in resource management and its contribution to more informed financial practices in the Jordanian corporate context. © The Author(s).
Accounting; Artificial Intelligence; Decision-Making; Jordan