The effect of artificial intelligence on the AIS excellence in Jordanian banks

Abstract

Artificial intelligence technologies have revolutionized the field of information technology thru the creation of smart devices and programs that work and interact like humans. It is related to a field of science that aims to provide machines with the ability to perform functions such as logic, plan-ning, learning, and perception. In this sense, the accounting discipline was affected by artificial intelligence in the restructuring of business models and business processes. This study aims to debate how (AI) Artificial Intelligence affects the Accounting information system (AIS) excellence in Jordanian banks. This research is a survey study, and a questionnaire was used for data collection. The sample of the study encompasses all the 13 commercial banks in Jordan, the questionnaire was designed based on the Likert scale was forwarded to the accountant, managers, and internal auditors at the 13 targeted banks. The number of respondents was 278. A reliability test, a correlation matrix, and linear regression used by using SPSS 25. In light of those results, the study reached several recommendations, includ-ing the need to enhance the use of artificial intelligence in the banks to raise the excellence of the banks, and that the banks' administration should assist expert Jordanian systems in acquiring knowledge from the reality of knowledge bases systems stored in many areas that support senior man-agement. In this research, closing discussion is provided for academic contribution might help the professionals and academics to carry out and improve artificial intelligence steps and AIS in financial sector.