Role of Artificial Intelligence-Based Automation and Accuracy of Financial Reporting in AIS in Increasing Sustainability in Corporate Practices, Adel Qatawneh, Amjed Alfityani, Yousef Abuorabi, Ahmad El-Khateeb
Adel Qatawneh
Faculty of Business, Al-Zaytoonah University of Jordan
Amman
Jordon
ORCID: 0000-0003-0762-437X
Amjed Alfityani
Assistant professor, Accounting Department, Business Faculty, Applied Science Private University
Amman
Jordan
ORCID: 0000-0001-7409-2911
Yousef Khaled Abuorabi
Department of Accounting, School of Business, The University of Jordan/ Aqaba Branch
Aqaba
Jordan
ORCID: 0000-0003-4872-5951
Ahmad El-Khateeb
Assistant Professor, College of Business and Economics, Al-Hussein Bin Talal University
Ma'an
Jordan
ORCID: 0000-0002-8487-5212
Paper Type: Research
Received: 8 September 2025 / Revised: 16 December 2025 / Accepted: 22 December 2025 / Published: 20 March 2026
DOI: 10.47556/J.WJSTSD.21.1-2-3.2026.10
Purpose: To explore the role of Artificial Intelligence (AI)-based automation and accuracy in financial reporting within Accounting Information Systems (AIS) in increasing sustainability of corporate practices.
Design/Methodology/Approach: Quantitative methodology and a questionnaire that was self-administered by 179 accounting and financial managers in the Jordanian energy sector. SPSS was used in the analysis.
Findings: AI-based automation and accuracy in financial reporting have a statistically significant influence on the sustainability of corporate practices.
Originality/Value: AI saves resources and operational expenses involved in manual correction and auditing by automating the processes and enhancing data quality.
Research Limitations: The study is applied in Jordan, which limits the results to this context. This study develops prior knowledge on AIS and sustainability by involving AI-based automation as an important variable in the corporate sustainability practices.
Practical Implications: The study underscores the need for financial managers in the Jordanian energy sector to undertake AI-based automation in their AIS.
Keywords: Artificial Intelligence (AI); Accounting Information Systems (AIS); Automation Efficiency; Data Accuracy and Integrity; Compliance, Transparency and Traceability; Integration of Non-Financial Data; Cost Reduction; Resource Optimisation.
Citation: Qatawneh, A., Alfityani, A., Abuorabi, Y. K. and El-Khateeb, A. (2026): Role of Artificial Intelligence-Based Automation and Accuracy of Financial Reporting in AIS in Increasing Sustainability in Corporate Practices. World Journal of Science, Technology and Sustainable Development (WJSTSD), Vol. 21, Nos. 1/2/3, pp. 163-179. WASD: London, United Kingdom.
