The Effect of Artificial Intelligence (AI) on the Quality and Interpretation of Financial Statements in the Hotels Classified in the AQABA Special Economic Zone (ASEZA)

1 Department of Financial and Administrative Sciences, Al-Balqa Applied University, Jordan; dr.mousasaleh@bau.edu.jo, Nazem1989@bau.edu.jo 2 Department of Hotel Management, Faculty of Tourism and Hospitality, The University of Jordan; o.jawabreh@ju.edu.jo 3 Department of Basic Sciences, College of Science and Theoretical Studies, Saudi Electronic University, Riyadh 11673, Saudi Arabia; nhamadneh@seu.edu.sa 4 College of Computing and Informatics, Saudi Electronic University, Riyadh, Saudi Arabia; m.tahir@seu.edu.sa 5 Department of Accounting, Faculty of Business and Finance, University of Jordan, Jordan; r.omari@ju.edu.jo

[1]  P. Wessels.  Information technology and the education of professional accountants , 2004 .

[2]  Anwar Y. Salimi,et al.  Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting , 2021, Accounting Education.

[3]  Xuan Wang.  The impact of revenue management on hotel key account relationship development , 2012 .

[4]  S. K. Nkundabanyanga,et al.  Literacy, External User-Pressure and Quality of Accounting Information of Ugandan SMEs , 2012 .

[5]  K. B. Hendricks,et al.  Firm characteristics, total quality management, and financial performance , 2001 .

[6]  G. Potter,et al.  Hospitality management accounting: current problems and future opportunities. , 1999 .

[7]  Thomas Millauer,et al.  Artificial intelligence in today’s hotel revenue management: opportunities and risks , 2019, Research in Hospitality Management.

[8]  Amelia A. Baldwin-Morgan,et al.  Integrating artificial intelligence into the accounting curriculum , 1995 .

[9]  Mohd Tahir Ismail,et al.  Application of Radial Basis Function Neural Network Coupling Particle Swarm Optimization Algorithm to Classification of Saudi Arabia Stock Returns , 2021 .

[10]  Muhittin Cavusoglu,et al.  An analysis of technology applications in the restaurant industry , 2019, Journal of Hospitality and Tourism Technology.

[11]  Rishabh Shrivastava,et al.  Artificial Intelligence Research in India: A Scientometric Analysis , 2016 .

[12]  M. Saleh,et al.  ROLE OF ENVIRONMENTAL AWARENESS IN THE APPLICATION OF ENVIRONMENTAL ACCOUNTING DISCLOSURE IN TOURISM AND HOTEL COMPANIES AND ITS IMPACT ON INVESTOR’S DECISIONS IN AMMAN STOCK EXCHANGE , 2020 .

[13]  Ling Li,et al.  Big data in tourism research: A literature review , 2018, Tourism Management.

[14]  C. Cobanoglu,et al.  Managerial perceptions of cost-system obsolescence and factors that might affect it , 2019, International Journal of Contemporary Hospitality Management.

[15]  Mary E. Barth,et al.  International Accounting Standards and Accounting Quality , 2005 .

[16]  Demetris Vrontis,et al.  Artificial intelligence, robotics, advanced technologies and human resource management: a systematic review , 2021, The International Journal of Human Resource Management.

[17]  Matti Skoog,et al.  Accounting, performance management systems and accountability changes in knowledge-intensive public organizations , 2019, Accounting, Auditing & Accountability Journal.

[18]  Samuel Fosso Wamba,et al.  Influence of artificial intelligence (AI) on firm performance: the business value of AI-based transformation projects , 2020, Bus. Process. Manag. J..

[19]  Saeed Askary,et al.  Artificial Intelligence and Reliability of Accounting Information , 2018, I3E.

[20]  Soocheong Jang,et al.  Hospitality finance and managerial accounting research , 2014 .

[21]  Maria do Céu Gaspar Alves.  Management accounting and information technology – some empirical evidence , 2010 .

[22]  Ross L. Watts,et al.  Conservatism in Accounting - Part Ii: Evidence and Research Opportunities , 2003 .

[23]  Jan C. Weyerer,et al.  Artificial Intelligence and the Public Sector—Applications and Challenges , 2018, International Journal of Public Administration.

[24]  W. R. Ford,et al.  Real conversations with artificial intelligence: A comparison between human-human online conversations and human-chatbot conversations , 2015, Comput. Hum. Behav..

[25]  D. Dufour,et al.  Accruals quality and leverage adjustments , 2020 .

[26]  U. Kerzel,et al.  Enterprise AI Canvas Integrating Artificial Intelligence into Business , 2020, Appl. Artif. Intell..

[27]  Nikolaus Kriegeskorte,et al.  Deep Neural Networks in Computational Neuroscience , 2019 .

[28]  Adel Refaat Ahmed.  The level of IT/IS skills in accounting programmes in British universities , 2003 .

[29]  Nawaf N. Hamadneh,et al.  Using Artificial Neural Network with Prey Predator Algorithm for Prediction of the COVID-19: The Case of Brazil and Mexico , 2021, Mathematics.

[30]  Yingli Wang,et al.  Understanding the implications of artificial intelligence on field service operations: a case study of BT , 2021, Production Planning & Control.

[31]  Edward Geist.  (Automated) planning for tomorrow: Will artificial intelligence get smarter? , 2017 .

[32]  Lanita Winata,et al.  Information technology and the performance effect of managers’ participation in budgeting: evidence from the hotel industry , 2005 .

[33]  C. Prentice,et al.  The impact of artificial intelligence and employee service quality on customer satisfaction and loyalty , 2020, Journal of Hospitality Marketing & Management.

[34]  Edilson Paulo,et al.  Accounting Information Quality in Latin and North American Public Firms , 2014 .

[35]  Godwin-Charles A. Ogbeide,et al.  Are hospitality/tourism curricula ready for big data? , 2020 .

[36]  Yuanjun Zhao,et al.  Research on the Relationship between Structural Hole Location, Knowledge Management and Cooperative Innovation Performance in Artificial Intelligence , 2020 .

[37]  O. Jawabreh,et al.  THE INFLUENCE OF TRAVELER REVIEWS ON MOBILE APPLICATIONS ON TRAVEL DECISION-MAKING TO DUBAI , 2020 .

[38]  Markus Granlund,et al.  Management accounting system integration in corporate mergers: A case study , 2003 .

[39]  Holger Schiele,et al.  Artificial Intelligence in Purchasing: Facilitating Mechanism Design-based Negotiations , 2020, Appl. Artif. Intell..

[40]  Nawaf N. Hamadneh.  Dead Sea Water Levels Analysis Using Artificial Neural Networks and Firefly Algorithm , 2020, Int. J. Swarm Intell. Res..

[41]  Mohamed Doheir,et al.  Theories and factors applied in investigating the user acceptance towards personal health records: Review study , 2017 .

[42]  Surender Kumar.  Artificial intelligence divulges effective tactics of top management institutes of India , 2019, Benchmarking: An International Journal.

[43]  Roger C. Schank,et al.  The future of artificial intelligence: learning from experience , 1991, Appl. Artif. Intell..

[44]  L. Hsu,et al.  Research Note: The Marketing—Finance Interface — A New Direction for Tourism and Hospitality Management , 2013 .

[45]  Tim C Kietzmann,et al.  Artificial intelligence (AI) and its implications for market knowledge in B2B marketing , 2019, Journal of Business & Industrial Marketing.

[46]  Nikola Naumov,et al.  The Impact of Robots, Artificial Intelligence, and Service Automation on Service Quality and Service Experience in Hospitality , 2019, Robots, Artificial Intelligence, and Service Automation in Travel, Tourism and Hospitality.

[47]  Y. Sah,et al.  Examining the effects of power status of an explainable artificial intelligence system on users’ perceptions , 2020, Behav. Inf. Technol..

[48]  INNOVATION MANAGEMENT IN HOTELS INDUSTRY IN AQABA SPECIAL ECONOMIC ZONE AUTHORITY; HOTEL CLASSIFICATION AND ADMINISTRATION AS A MODERATOR , 2020, GeoJournal of Tourism and Geosites.

[49]  Willem Frederik de Koning,et al.  The Quality of Accounting Information , 2013 .

[50]  F. J. Martinez-de-Pison,et al.  Control Model for an Elastomer Extrusion Process Obtained via a Comparative Analysis of Data Mining and Artificial Intelligence Techniques , 2010 .

[51]  Mark L. Diana,et al.  Analyzing Determinants of Hospitals’ Accountable Care Organizations Participation , 2015, Medical care research and review : MCRR.

[52]  Binshan Lin,et al.  Key issues of accounting information quality management: Australian case studies , 2003, Ind. Manag. Data Syst..

[53]  Emre Cevikcan,et al.  Intelligence decision systems in enterprise information management , 2011, J. Enterp. Inf. Manag..

[54]  David Malone.  Expert Systems, Artificial Intelligence, and Accounting , 1993 .