The impact of artificial intelligence on accounting, financial forecasting, and effective resource utilization: Evidence from Jordanian industrial companies

This study examines the perceived impact of artificial intelligence (AI) applications on accounting practices, the ability of Jordanian industrial companies to anticipate future financial needs, and the effective utilization of organizational resources. The study adopts a descriptive-analytical design and uses a structured questionnaire administered to accountants, financial managers, heads of accounting departments, and internal auditors in industrial companies listed on the Amman Stock Exchange. A total of 150 questionnaires were distributed; 12 were excluded because of incomplete or inaccurate responses, leaving 138 valid questionnaires for analysis. The instrument was assessed for internal consistency using Cronbach’s alpha, and the overall coefficient was 0.875, indicating strong reliability. Descriptive statistics and one-sample t-tests were then used to assess respondents’ evaluations against a neutral benchmark of 3 on a five-point Likert scale. The results indicate strong positive assessments of AI applications across all three study dimensions. The overall mean for accounting-related applications was 4.46, the overall mean for improving future financial forecasting was 3.96, and the overall mean for effective resource utilization was 4.01. The corresponding reported t-statistics were statistically significant at the 5% level. The findings suggest that AI-enabled accounting technologies are perceived as useful for improving the timeliness and quality of accounting information, strengthening financial forecasting, supporting risk identification, and improving the utilization of physical, financial, and human resources. The study contributes empirical evidence from the Jordanian industrial context and highlights the need for organizational readiness, employee training, internal controls, and continuous technological adaptation.