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This study aims to show the inconsistency of the approach to the development of artificial intelligence as an independent tool (just one more tool that humans have developed); to describe the logic and concept of intelligence development regardless of its substrate: a human or a machine and to prove that the co-evolutionary hybridization of the machine and human intelligence will make it possible to reach a solution for the problems inaccessible to humanity so far (global climate monitoring and control, pandemics, etc.).

The global trend for artificial intelligence development (has been) was set during the Dartmouth seminar in 1956. The main goal was to define characteristics and research directions for artificial intelligence comparable to or even outperforming human intelligence. It should be able to acquire and create new knowledge in a highly uncertain dynamic environment (the real-world environment is an example) and apply that knowledge to solving practical problems. Nowadays artificial intelligence overperforms human abilities (playing games, speech recognition, search, art generation, extracting patterns from data etc.), but all these examples show that developers have come to a dead end. Narrow artificial intelligence has no connection to real human intelligence and even cannot be successfully used in many cases due to lack of transparency, explainability, computational ineffectiveness and many other limits. A strong artificial intelligence development model can be discussed unrelated to the substrate development of intelligence and its general properties that are inherent in this development. Only then it is to be clarified which part of cognitive functions can be transferred to an artificial medium. The process of development of intelligence (as mutual development (co-development) of human and artificial intelligence) should correspond to the property of increasing cognitive interoperability. The degree of cognitive interoperability is arranged in the same way as the method of measuring the strength of intelligence. It is stronger if knowledge can be transferred between different domains on a higher level of abstraction (Chollet, 2018).

The key factors behind the development of hybrid intelligence are interoperability – the ability to create a common ontology in the context of the problem being solved, plan and carry out joint activities; co-evolution – ensuring the growth of aggregate intellectual ability without the loss of subjectness by each of the substrates (human, machine). The rate of co-evolution depends on the rate of knowledge interchange and the manufacturability of this process.

Resistance to the idea of developing co-evolutionary hybrid intelligence can be expected from agents and developers who have bet on and invested in data-driven artificial intelligence and machine learning.

Revision of the approach to intellectualization through the development of hybrid intelligence methods will help bridge the gap between the developers of specific solutions and those who apply them. Co-evolution of machine intelligence and human intelligence will ensure seamless integration of smart new solutions into the global division of labor and social institutions.

The novelty of the research is connected with a new look at the principles of the development of machine and human intelligence in the co-evolution style. Also new is the statement that the development of intelligence should take place within the framework of integration of the following four domains: global challenges and tasks, concepts (general hybrid intelligence), technologies and products (specific applications that satisfy the needs of the market).

This study aims to identify the impact of adopting different techniques of artificial intelligence including (expert systems, machine learning, neural networks and algorithms) in improving the quality of accounting information characteristics such as; appropriateness, faithful representation and verifiability in Palestinian industrial enterprises.

Employees from 13 companies registered on the Palestine Stock Exchange for 2023 were selected. Moreover, the sample included 326 randomly chosen participants. A questionnaire was distributed to participants to collect data, and a descriptive-analytical approach was followed to achieve the study’s aim and examine its hypotheses.

The results showed that the use of artificial intelligence techniques (expert systems, machine learning, neural networks and algorithms) has a positive effect on improving the quality of accounting information characteristics (relevance, faithful representation and verifiability). Expert systems, neural network applications and algorithms contribute to developing solutions to various problems in industrial companies; discovering fraudulent practices in financial statements; and obtaining more accurate, faster and more reliable results. Machine learning also links the company’s systems together simultaneously and in an integrated and effective manner.

The research relied on the industrial sector only because expanding society is difficult due to the general conditions in Palestine, and the results may vary between different sectors due to the nature of their work and activity.

Industrial companies’ efforts to benefit from artificial intelligence applications in their work increase the quality of accounting information, which in turn reflects the company’s real situation and helps in making the necessary decisions efficiently and effectively.

This study contributes to directing the attention of financiers and accountants working in Palestinian industrial companies to the importance of applying artificial intelligence techniques to ensure the highest quality characteristics of accounting information through the preparation of accounting programmes that rely on artificial intelligence to operate, thus achieving the maximum degree of advantage in compiling financial data from its sources, operation and conversion into useful financial information for its users.

The purpose of this paper is to explain the technological phenomenon artificial intelligence (AI) and how it can contribute to knowledge-based marketing in B2B. Specifically, this paper describes the foundational building blocks of any artificial intelligence system and their interrelationships. This paper also discusses the implications of the different building blocks with respect to market knowledge in B2B marketing and outlines avenues for future research.

The paper is conceptual and proposes a framework to explicate the phenomenon AI and its building blocks. It further provides a structured discussion of how AI can contribute to different types of market knowledge critical for B2B marketing: customer knowledge, user knowledge and external market knowledge.

The paper explains AI from an input–processes–output lens and explicates the six foundational building blocks of any AI system. It also discussed how the combination of the building blocks transforms data into information and knowledge.

Aimed at general marketing executives, rather than AI specialists, this paper explains the phenomenon artificial intelligence, how it works and its relevance for the knowledge-based marketing in B2B firms. The paper highlights illustrative use cases to show how AI can impact B2B marketing functions.

The study conceptualizes the technological phenomenon artificial intelligence from a knowledge management perspective and contributes to the literature on knowledge management in the era of big data. It addresses calls for more scholarly research on AI and B2B marketing.

The concept of ‘intelligence’ used to differ between human and machines, until the disruption of artificial intelligence (AI). The field of AI is advancing far more rapidly than the establishment of rules and regulations, which is causing certain fear. However, slowing down this progression to avoid economic crisis is not an option because of open-source AI, which facilitates faster development processes and collective contributions to codes and algorithms. Public policies, such as the ‘European Union AI Act (EU AI)’, ‘Whitehouse AI’, and the G7's ‘Hiroshima Artificial Intelligence Process’ (HAP), are already drafted. Regulators need to adopt a dynamic approach given AI's rapid advancement, and they need to eventually strive for international harmonisation in their rules and regulations for better collaborations. The EU's AI Act is the ‘world's first comprehensive law’ and it focuses on five main pillars similar to other countries drafts: ensuring AI usage is safe, transparent, traceable, non-discriminatory and environmentally friendly. They portray four risk categories against which citizens can file complaints: (1) Unacceptable risk (2) High risk (3) Generative AI (4) Limited risk. The US AI policies include ‘The Blueprint for an AI Bill of Rights: Making Automated Systems Work for the American People’ and the ‘Executive Order on Safe, Secure, and Trustworthy Artificial Intelligence’. This conceptual study extensively reviews the concept of AI and compares pioneering draft laws while providing recommendations on ethics and responsible AI. The contribution of this study is that it sheds light on the evolving evolution of AI and the challenges posed by the rapid advancement of AI technology, emphasising the necessity for flexible and adaptive regulatory frameworks. This is the first paper to explore AI from the academic and political perspective.

This paper aims to inform policymakers about key artificial intelligence (AI) technologies, risks and trends in national AI strategies. It suggests a framework of social governance to ensure emergence of safe and beneficial AI.

The paper is based on approximately 100 interviews with researchers, executives of traditional companies and startups and policymakers in seven countries. The interviews were carried out in January-August 2017.

Policymakers still need to develop an informed, scientifically grounded and forward-looking view on what societies and businesses might expect from AI. There is lack of transparency on what key AI risks are and what might be regulatory approaches to handle them. There is no collaborative framework in place involving all important actors to decide on AI technology design principles and governance. Today's technology decisions will have long-term consequences on lives of billions of people and competitiveness of millions of businesses.

The research did not include a lot of insights from the emerging markets.

Policymakers will understand the scope of most important AI concepts, risks and national strategies.

AI is progressing at a very fast rate, changing industries, businesses and approaches how companies learn, generate business insights, design products and communicate with their employees and customers. It has a big societal impact, as – if not designed with care – it can scale human bias, increase cybersecurity risk and lead to negative shifts in employment. Like no other invention, it can tighten control by the few over the many, spread false information and propaganda and therewith shape the perception of people, communities and enterprises.

This paper is a compendium on the most important concepts of AI, bringing clarity into discussions around AI risks and the ways to mitigate them. The breadth of topics is valuable to policymakers, students, practitioners, general executives and board directors alike.

The purpose of this paper is to define artificial intelligence (AI) and examine its history, positive and negative impacts, ethical and social implications and implementation within management education. This paper offers various suggestions for the use of AI, as well as context surrounding the current AI landscape.

The paper uses a narrative review (Sylvester et al., 2013).

This paper identifies several areas of AI innovation, including AI tutoring systems, feedback systems for student papers, utilization of AI for innovative lesson plans and the use of AI to predict potential student dropout from a course or institution. In addition, there are significant concerns regarding the lack of ethical guidelines with current AI.

Practical implications include the ability to immediately use certain AI tools to enhance lesson plans as well as enhance student work using AI as a tool.

This paper was originally created as a conference presentation and presented at the society for advancement of management (SAM) International Business Conference before being reworked to be submitted to the journal. All content in this paper is original in their creation.

This paper aims to examine the feasibility of artificial intelligence (AI) performing as chief executive officer (CEO) in organizations.

The authors followed an explorative research design – classic grounded theory methodology. The authors conducted face-to-face interviews with 27 participants that were selected according to theoretical sampling. The sample consisted of academics from the fields of AI, philosophy and management; experts and artists performing in the field of AI and professionals from the business world.

As a result of the grounded theory process “The Vizier-Shah Theory” emerged. The theory consisted of five theoretical categories: narrow AI, hard problems, debates, solutions and AI-CEO. The category “AI as a CEO” introduces four futuristic AI-CEO models.

This study introduces an original theory that explains the evolution process of narrow AI to AI-CEO. The theory handles the issue from an interdisciplinary perspective by following an exploratory research design – classic grounded theory and provides insights for future research.

This chapter attempts to provide answers to the following questions:

• What is artificial intelligence (AI)? Moreover, what is AI-based retail innovation?

• How does AI work?

• What are the applications of AI in retail services innovation?

• What are the ethical aspects, considerations and issues regarding the employment of AI in retail?

What is artificial intelligence (AI)? Moreover, what is AI-based retail innovation?

How does AI work?

What are the applications of AI in retail services innovation?

What are the ethical aspects, considerations and issues regarding the employment of AI in retail?

In this chapter, a general introduction on artificial intelligence (AI) is given as well as an overview of the advances of AI in different engineering disciplines, including its effectiveness in driving the United Nations Sustainable Development Goals (UN SDGs). This chapter begins with some fundamental definitions and concepts on AI and machine learning (ML) followed by a classification of the different categories of ML algorithms. After that, a general overview of the impact which different engineering disciplines such as Civil, Chemical, Mechanical, Electrical and Telecommunications Engineering have on the UN SDGs is given. The application of AI and ML to enhance the processes in these different engineering disciplines is also briefly explained. This chapter concludes with a brief description of the UN SDGs and how AI can positively impact the attainment of these goals by the target year of 2030.

This study aims to conduct research by making use of studies investigating the negative effects of artificial intelligence on the future careers and work motivation of tourism employees.

In this research, a literature review, which is one of the qualitative research methods, was used. The study was completed by using a total of 13 articles and two book chapters investigating the negative aspects of artificial intelligence in the research data Science Direct and Web of Science databases as the main references.

In the articles examined as a result of the research, it was predicted that the entry of artificial intelligence into the tourism sector poses a threat to the future careers of many tourism employees, and this will cause tourism employees to lose their focus and motivation at work. Another conclusion reached as a result of the research is that many tourism workers will be unemployed in the future due to artificial intelligence-supported information systems and robots.

When the literature was reviewed, there was no research that directly examined the negative effects of artificial intelligence on tourism sector employees. Therefore, this research is unique and important in this respect.