Guest editorial: Digital accounting, financial technology and data analytics

Yaseen, Saad G.

doi:10.1108/jfra-03-2023-491

JFRA

2023

DOI: 10.1108/jfra-03-2023-491

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Guest editorial: Digital accounting, financial technology and data analytics

Saad G. Yaseen

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2024

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Cited by 2 publications

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The diffusion of financial technology-enabled innovation in GCC-listed banks and its relationship with profitability and market value

Musleh Alsartawi

2024

JFRA

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Purpose This study aims to examine the relationship between the diffusion of technology-enabled innovation in financial services (i.e. financial technology [FinTech]) and the financial performance, i.e. profitability and market value of the banks listed in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach An extensive review of the literature was carried out, and a diffusion index of 73 items including was adopted to measure the level of FinTech usage or diffusion for the banks that are listed on the GCC stock exchanges. The study used return on assets (ROA) and Tobin’s Q (TQ) as proxies to measure profitability and market value, respectively. Findings The findings of the empirical results indicate that there is a positive relationship between FinTech implementation and market performance (TQ) in the GCC banks. The results also showed that the highest level of FinTech implementation was 79.7% by United Arab Emirates banks followed by Bahraini banks at 76.7% based on the index developed for this study. Practical implications This study, hence, recommends that policymakers and governments implement supportive policies and initiatives, allowing consumers to embrace technology as part of their way of life. This encourages banks and other organizations to formulate strategies that integrate technology into operations. Originality/value This paper offers new contributions to the GCC literature regarding financial technology and provides recommendations to the GCC financial institutions, financial markets, policymakers and governments.

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The diffusion of financial technology-enabled innovation in GCC-listed banks and its relationship with profitability and market value

Musleh Alsartawi

2024

JFRA

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AI adoption and organizational readiness: boosting accounting efficiency in Jordan

Alghazzawi

2024

JFRA

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Purpose Artificial intelligence (AI) use is on the rise and evolving fast, which expectedly is set to transform the way we carry certain processes in accounting. This study aims to examine the use of AI in enhancing accounting efficiency in terms of AI adoption, employee competence, data quality and organizational readiness. Design/methodology/approach This study gathered data from 192 participants working in the field of accounting in Jordan to look into these factors and how they influence the efficiency of accounting processes. The research hypotheses were tested using partial least squares (PLS)-structural equation modeling. Findings The outcomes of this study documented that a high level of AI adoption, better data quality and competent employees can achieve better accounting efficiency. The PLS analysis also showed that accounting efficiency in Jordan could be enhanced with increased AI adoption level, mainly when organizational readiness elements such as sufficient infrastructure and positive organizational cultures are in place. Originality/value In the realm of emerging markets, this study takes a leading position as the researcher recognizes the vital importance of AI in increasing accounting efficiency across different entities. The outcomes of this study highlight the importance of aligning AI initiatives with broader organizational development strategies to fully gain the advantages of AI in accounting.

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Guest editorial: Digital accounting, financial technology and data analytics

Cited by 2 publications

References 19 publications

The diffusion of financial technology-enabled innovation in GCC-listed banks and its relationship with profitability and market value

The diffusion of financial technology-enabled innovation in GCC-listed banks and its relationship with profitability and market value

AI adoption and organizational readiness: boosting accounting efficiency in Jordan

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