Artificial Intelligence Adoption in Accounting Systems and Organizational Performance: The Mediating Role of Financial Decision-Making Quality

This study aims to explore the impact of artificial intelligence adoption in accounting systems (AIAS) on organizational performance (OP). Further, the study explores the mediating role of financial decision-making quality (FDMQ) on the AIAS-OP relationship. The sample comprises 583 accountants, finance managers, CFOs, and auditors in all firms listed on the Egyptian Stock Exchange (EGX), covering banking, IT, manufacturing, and service sectors. Data were analyzed using Smart-PLS 4 software. The results revealed a positive and significant impact of AIAS on both FDMQ and OP. Further, the results revealed a positive and significant impact of FDMQ on OP. Finally, FDMQ showed a significant mediating role between AIAS and OP. These results have significant implications for policymakers, investors, regulators, and corporate executives, emphasizing the crucial role played by AIAS and FDMQ in shaping OP, particularly within emerging markets such as Egypt. This study provides a valuable contribution to the accounting literature by highlighting the impactful consequences of AIAS and FDMQ on OP in a unique and unexplored context. Furthermore, this research underscores the vital role that FDMQ assumes in mediating the relationship between AIAS and OP, contrasting with earlier studies in the literature which primarily examined the direct impact of AIAS or FDMQ on OP.