Search results

This study aims to investigate the factors affecting artificial intelligence (AI) implementation in the accounting industry and compares it among the private and public accounting sectors.

This study uses a theoretical framework that combines the technology–organization–environment model, the innovation diffusion theory model and the technology acceptance model. A convenience sampling method was used to obtain 561 surveys from accounting, finance management, auditing and bookkeeping professionals in public and private organizations in Kuwait. The data were analyzed using the partial least squares structural equation modeling.

This study demonstrates that all individual and organizational variables significantly affect AI implementation in the accounting industry, as supported by adequate values of path coefficient and a p-value of <0.05, except competitive pressure, which did not reach statistical significance. Multi-group analysis indicates statistical differences between the private and public sectors regarding organizational culture, regulatory support and perceived ease of use in AI implementation.

To the best of the authors’ knowledge, this study is the first to compare AI implementation in the private and public accounting sectors. Its findings could redesign the authors’ understanding of AI implementation in the accounting industry.

This study aims to examine the nexus between digital financial literacy and customers’ perceived financial behavior within the Kuwaiti context. Moreover, it will further explore how digital financial literacy relates to financial behavior dimensions.

Data collection was facilitated by creating a questionnaire derived from multiple literature sources. This study used a cross-sectional, time-based dimension. Data was analyzed using the partial least square (PLS) structural equation modeling approach, using the Smart-PLS 4 software for computation.

Findings demonstrated a significant relationship between digital financial literacy and financial behavior, with a path coefficient of 0.542, a p-value of 0.000 and an R² value of 0.581. The explorative model revealed substantial relationships between many dimensions of digital financial literacy and various dimensions of financial behavior. More precisely, financial knowledge, awareness and decision-making were the factors that had the most significant impact on financial behavior.

Kuwaiti policymakers should consider including digital financial literacy programs in comprehensive financial education programs to improve public understanding of digital financial instruments and their consequences.

As the authors know, this is the initial endeavor to evaluate the relationship between digital financial literacy, financial behavior and their respective dimensions.

The current work sought to investigate the mediating effect of supply chain ambidexterity on the relationship between Industry 4.0 capabilities and operational performance of manufacturing firms in Jordan.

Data collection was carried out through a survey with 253 respondents from manufacturing firms in Jordan through the first quarter in 2023. The quantitative approach and structural equation modeling (SEM) were applied to analyze the collected data. Dynamic capabilities view (DCV) theory was the adopted theoretical lens for this work.

The results demonstrated that Industry 4.0 capabilities positively and significantly affect exploration, exploitation and operational performance. In addition, the results confirmed that exploration and exploitation positively and significantly affect operational performance. Further, it is also found that exploration and exploitation in the supply chain positively and significantly mediate the relationship between Industry 4.0 capabilities and operational performance.

This study focuses on this gap to deepen the understanding of operational performance in a recent manufacturing environment under various factors and perspectives (Industry 4.0 capabilities and supply chain ambidexterity).