Balancing AI and Human Expertise: Ethical Mediation and Performance Outcomes in Public Sector Accounting, Prof. Amir Abdulmuhsin, Abeer F. Alkhwaldi, Esraa Alharasis, Husni Samara, Alaa A. D. Taha, Waheed Ramo

Professor Amir A. Abdulmuhsin*
Department of Management Information Systems, College of Administration and Economics
University of Mosul
Mosul
Iraq
Abeer F. Alkhwaldi
Department of Information Systems, College of Business & Information Systems
Dakota State University
USA
Esraa Alharasis
Department of Accounting, School of Business
Mutah University
Karak
Jordan
Husni Samara
Department of Accounting, Putra Business School
University Putra Malaysia
Serdang
Malaysia
Alaa A. D. Taha and Waheed Ramo
Department of Accounting, College of Administration and Economics
University of Mosul
Mosul
Iraq

Purpose: This study examines how artificial intelligence (AI) technologies affect task performance (TP) among accountants and auditors in government banking institutions. It investigates the mediating role of ethical issues (EI) and the moderating effect of professional and information technology experience (PIE). The aim is to provide strategic insights for ethical and effective AI adoption in public sector services.
Design/methodology/approach: Data were collected from 877 accountants and auditors in a Middle Eastern country. Structural equation modelling (SEM) was used to test four hypotheses on the direct, mediating, and moderating relationships.
Findings: AI use significantly improves TP but also increases ethical challenges, which can reduce these gains. PIE moderates this effect by reducing the negative impact of EI on TP, highlighting the value of professional expertise in responsible AI adoption.
Practical Implications: Government banks should invest in AI literacy, ethics training, and cross-disciplinary collaboration. Structured programmes to strengthen PIE will help professionals address ethical challenges while maintaining transparency, fairness, and integrity.
Originality/Value: This study empirically shows that EI mediates the AI–TP relationship and introduces PIE as a key moderator. It offers a practical framework for managing the strategic and ethical dimensions of AI in public sector financial services.
Keywords: Artificial Intelligence, Ethical Issues, Task Performance, Professional and IT Experience, Government Banking Services, Public Sector Accounting, Responsible AI Adoption.