How to cite this paper
Rawashdeh, A., Bakhit, M & Abaalkhail, L. (2023). Determinants of artificial intelligence adoption in SMEs: The mediating role of accounting automation.International Journal of Data and Network Science, 7(1), 25-34.
Refrences
Acemoglu, D., & Restrepo, P. (2018). Artificial intelligence, automation, and work. In The economics of artificial intelli-gence: An agenda (pp. 197-236): University of Chicago Press.
Adejuwon, O. O., Ilori, M. O., & Taiwo, K. A. (2016). Technology adoption and the challenges of inclusive participation in economic activities: Evidence from small scale oil palm fruit processors in southwestern Nigeria. Technology in So-ciety, 47, 111-120.
Aguirre-Urreta, M. I., & Hu, J. (2019). Detecting common method bias: Performance of the Harman's single-factor test. ACM SIGMIS Database: the DATABASE for Advances in Information Systems, 50(2), 45-70.
Ahmad, H., & Mustafa, H. (2022). The impact of artificial intelligence, big data analytics and business intelligence on transforming capability and digital transformation in Jordanian telecommunication firms. International Journal of Data and Network Science, 6(3), 727-732.
Ahmi, A., Saidin, S. Z., & Abdullah, A. (2014). IT adoption by internal auditors in public sector: A conceptual study. Pro-cedia-Social and Behavioral Sciences, 164, 591-599.
Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211.
Akpan, I. J., Udoh, E. A. P., & Adebisi, B. (2022). Small business awareness and adoption of state-of-the-art technologies in emerging and developing markets, and lessons from the COVID-19 pandemic. Journal of Small Business & Entre-preneurship, 34(2), 123-140.
Aloe, R., Lippi, G., Di Pietro, M., Bonfanti, L., Dipalo, M., Comelli, I., . . . Cervellin, G. (2019). Improved efficiency and cost reduction in the emergency department by replacing contemporary sensitive with high-sensitivity cardiac troponin immunoassay. Acta Bio Medica: Atenei Parmensis, 90(4), 614.
Anshari, M., & Almunawar, M. N. (2021). Adopting open innovation for SMEs and industrial revolution 4.0. Journal of Science and Technology Policy Management, 13(2), 405-427.
Azzeh, M., Altamimi, A. M., Albashayreh, M., & AL-Oudat, M. A. (2022). Adopting the Cybersecurity Concepts into Cur-riculum: The Potential Effects on Students Cybersecurity Knowledge. Indonesian Journal of Electrical Engineering and Computer Science, 25(3).
Bhalerao, K., Kumar, A., Kumar, A., & Pujari, P. (2022). A Study of Barriers and Benefits of Artificial Intelligence Adop-tion in Small and Medium Enterprise. Academy of Marketing Studies Journal, 26, 1-6.
Blunch, N. (2012). Introduction to structural equation modeling using IBM SPSS statistics and AMOS: Sage.
Brickman Bhutta, C. (2012). Not by the book: Facebook as a sampling frame. Sociological Methods & Research, 41(1), 57-88.
Chatterjee, S., Chaudhuri, R., Vrontis, D., & Basile, G. (2021). Digital transformation and entrepreneurship process in SMEs of India: a moderating role of adoption of AI-CRM capability and strategic planning. Journal of Strategy and Management.
Chatterjee, S., Rana, N. P., Dwivedi, Y. K., & Baabdullah, A. M. (2021). Understanding AI adoption in manufacturing and production firms using an integrated TAM-TOE model. Technological Forecasting and Social Change, 170, 120880.
Chiu, C.-Y., Chen, S., & Chen, C.-L. (2017). An integrated perspective of TOE framework and innovation diffusion in broadband mobile applications adoption by enterprises. International Journal of Management, Economics and Social Sciences (IJMESS), 6(1), 14-39.
Cho, J., Cheon, Y., Jun, J. W., & Lee, S. (2021). Digital advertising policy acceptance by out-of-home advertising firms: a combination of TAM and TOE framework. International Journal of Advertising, 1-19.
Chukwuani, V. N., & Egiyi, M. A. (2020). Automation of Accounting Processes: Impact of Artificial Intelligence. Interna-tional Journal of Research and Innovation in Social Science (IJRISS), 4(8), 444-449.
Clohessy, T., & Acton, T. (2019). Investigating the influence of organizational factors on blockchain adoption: An innova-tion theory perspective. Industrial Management & Data Systems, 119(7), 1457-1491.
Collier, J. E. (2020). Applied structural equation modeling using AMOS: Basic to advanced techniques: Routledge.
Devkota, N., Paudel, R., Parajuli, S., Paudel, U. R., & Bhandari, U. (2022). Artificial Intelligence Adoption Among Nepa-lese Industries: Industrial Readiness, Challenges, and Way Forward. In Handbook of Research on Artificial Intelligence in Government Practices and Processes (pp. 210-225): IGI Global.
Facebook. (2022). Help your ads find the people who will love your business. Retrieved from https://www.facebook.com/business/ads/ad-targeting?_rdc=2&_rdr
Gaskin, J., & Lim, J. (2016). Model fit measures. Gaskination’s StatWiki, 1-55.
Gazori, P., Rahbari, D., & Nickray, M. (2020). Saving time and cost on the scheduling of fog-based IoT applications using deep reinforcement learning approach. Future Generation Computer Systems, 110, 1098-1115.
Ghobakhloo, M., & Iranmanesh, M. (2021). Digital transformation success under Industry 4.0: A strategic guideline for manufacturing SMEs. Journal of Manufacturing Technology Management, 32(8), 1533-1556.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. Eu-ropean business review, 31(1), 2-24.
Hanwananont, S. (2005). A study of selected factors related to consumers' intentions to redeem mobile coupons in Bang-kok.
Hayes, D., & Kyobe, M. (2020). The Adoption of Automation in Cyber Forensics. Paper presented at the 2020 Conference on Information Communications Technology and Society (ICTAS).
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the academy of marketing science, 43(1), 115-135.
Hradecky, D., Kennell, J., Cai, W., & Davidson, R. (2022). Organizational readiness to adopt artificial intelligence in the exhibition sector in Western Europe. International journal of information management, 65, 102497.
Hu, L. t., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural equation modeling: a multidisciplinary journal, 6(1), 1-55.
Jagatheesaperumal, S. K., Rahouti, M., Ahmad, K., Al-Fuqaha, A., & Guizani, M. (2021). The Duo of Artificial Intelli-gence and Big Data for Industry 4.0: Applications, Techniques, Challenges, and Future Research Directions. IEEE In-ternet of Things Journal, 9(15).
Kar, A. K., & Kushwaha, A. K. (2021). Facilitators and barriers of artificial intelligence adoption in business–insights from opinions using big data analytics. Information Systems Frontiers, 1-24.
Karna, N., Fatihah, N., & Kim, D.-S. (2019). Evaluation of DLX Microprocessor Instructions Efficiency for Image Com-pression. Paper presented at the 2019 International Conference on Information and Communication Technology Con-vergence (ICTC).
Kline, R. B. (2015). Principles and practice of structural equation modeling: Guilford publications.
Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of emerging technologies in accounting, 14(1), 115-122.
Korhonen, T., Selos, E., Laine, T., & Suomala, P. (2020). Exploring the programmability of management accounting work for increasing automation: an interventionist case study. Accounting, Auditing & Accountability Journal, 34(2), 253-280.
Kumar, A., & Kalse, A. (2021). Usage and adoption of artificial intelligence in SMEs. Materials Today: Proceedings.
Lee, C. S., & Tajudeen, F. P. (2020). Impact of artificial intelligence on accounting: evidence from Malaysian organiza-tions. Asian Journal of Business and Accounting, 13(1).
M Bergschöld, J. (2018). When saving time becomes labor: Time, work and technology in homecare.
Mankins, J. C. (2009). Technology readiness assessments: A retrospective. Acta Astronautica, 65(9-10), 1216-1223.
Maroufkhani, P., Iranmanesh, M., & Ghobakhloo, M. (2022). Determinants of big data analytics adoption in small and medium-sized enterprises (SMEs). Industrial Management & Data Systems.
Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, P. A., Sial, M. S., & Alhadidi, A. A. (2020). How Artificial Intelligence Changes the Future of Accounting Industry. International Journal of Economics and Business Administration, 8(3), 478-488.
Niehans, J. (1982). Innovation in monetary policy: Challenge and response. Journal of Banking & Finance, 6(1), 9-28.
Oke, A. E., & Arowoiya, V. A. (2021). Critical barriers to augmented reality technology adoption in developing countries: a case study of Nigeria. Journal of Engineering, Design and Technology.
Olson, C., & Levy, J. (2018). Transforming marketing with artificial intelligence. Applied Marketing Analytics, 3(4), 291-297.
Prause, M. (2019). Challenges of industry 4.0 technology adoption for SMEs: the case of Japan. Sustainability, 11(20), 5807.
Qasaimeh, G., Yousef, R., Al-Gasaymeh, A., & Alnaimi, A. (2022). The Effect of Artificial Intelligence Using Neural Network in Estimating on An Efficient Accounting Information System: Evidence from Jordanian Commercial Banks. Paper presented at the 2022 International Conference on Business Analytics for Technology and Security (ICBATS).
Rawashdeh, A., Shehadeh, E., Rababah, A., & Al-Okdeh, S. K. (2022). Adoption Of Robotic Process Automation (RPA) And Its Effect On Business Value: An Internal Auditors Perspective. Journal of Positive School Psychology, 9832-9847.
Rehman, N., Razaq, S., Farooq, A., Zohaib, N. M., & Nazri, M. (2020). Information technology and firm performance: mediation role of absorptive capacity and corporate entrepreneurship in manufacturing SMEs. Technology Analysis & Strategic Management, 32(9), 1049-1065.
Richter, C., Kraus, S., Brem, A., Durst, S., & Giselbrecht, C. (2017). Digital entrepreneurship: Innovative business models for the sharing economy. Creativity and innovation management, 26(3), 300-310.
Rogers, E. M. (2003). Diffusion of innovations. Free Press. New York, 551.
Savlovschi, L. I., & Robu, N. R. (2011). The role of SMEs in modern economy. Economia, Seria Management, 14(1), 277-281.
Schneider, D., & Harknett, K. (2022). What’s to like? Facebook as a tool for survey data collection. Sociological Methods & Research, 51(1), 108-140.
Setiyadi, M., Mangiwa, B., & Nugraheni, D. (2019). Analysis of e-commerce using technology acceptance model and its interaction with risk, enjoyment, compatibility variables. Paper presented at the 2019 3rd International Conference on Informatics and Computational Sciences (ICICoS).
Shekhar, S. S. (2019). Artificial intelligence in automation. Artificial Intelligence, 3085(06), 14-17.
Sheppard, B. H., Hartwick, J., & Warshaw, P. R. (1988). The theory of reasoned action: A meta-analysis of past research with recommendations for modifications and future research. Journal of consumer research, 15(3), 325-343.
Siew, E.-G., Rosli, K., & Yeow, P. H. (2020). Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia. International Journal of Accounting Infor-mation Systems, 36, 100445.
Soper, D. (2017). Free statistics calculators. A-Priori Sample Size Calculator for Multiple Regression [Software]-2018. Available from URL: http://Www. Danielsoper. Com/Statcalc (accessed December 2019).
Stokes, Y., Vandyk, A., Squires, J., Jacob, J.-D., & Gifford, W. (2019). Using Facebook and LinkedIn to recruit nurses for an online survey. Western journal of nursing research, 41(1), 96-110.
Surianti, M. (2020). Development of Accounting curriculum model based on industrial revolution approach. Development, 11(2).
Tornatzky, L. G., Fleischer, M., & Chakrabarti, A. K. (1990). Processes of technological innovation: Lexington books.
Vantage Market Research. (2022). Artificial Intelligence In Accounting Market. Retrieved from https://www.vantagemarketresearch.com/industry-report/artificial-intelligence-in-accounting-market-1472
Wei, O. J., & Ismail, H. B. (2009). Adoption of technology among businesses: The strategic adoption. Journal of Innova-tion and Business Best Practices, 1(1), 1-8.
Yashiro, N., Carey, D., & Purwin, A. (2022). Boosting productivity in New Zealand by unleashing digitalisation.
Zagheni, E., Weber, I., & Gummadi, K. (2017). Leveraging Facebook's advertising platform to monitor stocks of migrants. Population and Development Review, 721-734.
Adejuwon, O. O., Ilori, M. O., & Taiwo, K. A. (2016). Technology adoption and the challenges of inclusive participation in economic activities: Evidence from small scale oil palm fruit processors in southwestern Nigeria. Technology in So-ciety, 47, 111-120.
Aguirre-Urreta, M. I., & Hu, J. (2019). Detecting common method bias: Performance of the Harman's single-factor test. ACM SIGMIS Database: the DATABASE for Advances in Information Systems, 50(2), 45-70.
Ahmad, H., & Mustafa, H. (2022). The impact of artificial intelligence, big data analytics and business intelligence on transforming capability and digital transformation in Jordanian telecommunication firms. International Journal of Data and Network Science, 6(3), 727-732.
Ahmi, A., Saidin, S. Z., & Abdullah, A. (2014). IT adoption by internal auditors in public sector: A conceptual study. Pro-cedia-Social and Behavioral Sciences, 164, 591-599.
Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211.
Akpan, I. J., Udoh, E. A. P., & Adebisi, B. (2022). Small business awareness and adoption of state-of-the-art technologies in emerging and developing markets, and lessons from the COVID-19 pandemic. Journal of Small Business & Entre-preneurship, 34(2), 123-140.
Aloe, R., Lippi, G., Di Pietro, M., Bonfanti, L., Dipalo, M., Comelli, I., . . . Cervellin, G. (2019). Improved efficiency and cost reduction in the emergency department by replacing contemporary sensitive with high-sensitivity cardiac troponin immunoassay. Acta Bio Medica: Atenei Parmensis, 90(4), 614.
Anshari, M., & Almunawar, M. N. (2021). Adopting open innovation for SMEs and industrial revolution 4.0. Journal of Science and Technology Policy Management, 13(2), 405-427.
Azzeh, M., Altamimi, A. M., Albashayreh, M., & AL-Oudat, M. A. (2022). Adopting the Cybersecurity Concepts into Cur-riculum: The Potential Effects on Students Cybersecurity Knowledge. Indonesian Journal of Electrical Engineering and Computer Science, 25(3).
Bhalerao, K., Kumar, A., Kumar, A., & Pujari, P. (2022). A Study of Barriers and Benefits of Artificial Intelligence Adop-tion in Small and Medium Enterprise. Academy of Marketing Studies Journal, 26, 1-6.
Blunch, N. (2012). Introduction to structural equation modeling using IBM SPSS statistics and AMOS: Sage.
Brickman Bhutta, C. (2012). Not by the book: Facebook as a sampling frame. Sociological Methods & Research, 41(1), 57-88.
Chatterjee, S., Chaudhuri, R., Vrontis, D., & Basile, G. (2021). Digital transformation and entrepreneurship process in SMEs of India: a moderating role of adoption of AI-CRM capability and strategic planning. Journal of Strategy and Management.
Chatterjee, S., Rana, N. P., Dwivedi, Y. K., & Baabdullah, A. M. (2021). Understanding AI adoption in manufacturing and production firms using an integrated TAM-TOE model. Technological Forecasting and Social Change, 170, 120880.
Chiu, C.-Y., Chen, S., & Chen, C.-L. (2017). An integrated perspective of TOE framework and innovation diffusion in broadband mobile applications adoption by enterprises. International Journal of Management, Economics and Social Sciences (IJMESS), 6(1), 14-39.
Cho, J., Cheon, Y., Jun, J. W., & Lee, S. (2021). Digital advertising policy acceptance by out-of-home advertising firms: a combination of TAM and TOE framework. International Journal of Advertising, 1-19.
Chukwuani, V. N., & Egiyi, M. A. (2020). Automation of Accounting Processes: Impact of Artificial Intelligence. Interna-tional Journal of Research and Innovation in Social Science (IJRISS), 4(8), 444-449.
Clohessy, T., & Acton, T. (2019). Investigating the influence of organizational factors on blockchain adoption: An innova-tion theory perspective. Industrial Management & Data Systems, 119(7), 1457-1491.
Collier, J. E. (2020). Applied structural equation modeling using AMOS: Basic to advanced techniques: Routledge.
Devkota, N., Paudel, R., Parajuli, S., Paudel, U. R., & Bhandari, U. (2022). Artificial Intelligence Adoption Among Nepa-lese Industries: Industrial Readiness, Challenges, and Way Forward. In Handbook of Research on Artificial Intelligence in Government Practices and Processes (pp. 210-225): IGI Global.
Facebook. (2022). Help your ads find the people who will love your business. Retrieved from https://www.facebook.com/business/ads/ad-targeting?_rdc=2&_rdr
Gaskin, J., & Lim, J. (2016). Model fit measures. Gaskination’s StatWiki, 1-55.
Gazori, P., Rahbari, D., & Nickray, M. (2020). Saving time and cost on the scheduling of fog-based IoT applications using deep reinforcement learning approach. Future Generation Computer Systems, 110, 1098-1115.
Ghobakhloo, M., & Iranmanesh, M. (2021). Digital transformation success under Industry 4.0: A strategic guideline for manufacturing SMEs. Journal of Manufacturing Technology Management, 32(8), 1533-1556.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. Eu-ropean business review, 31(1), 2-24.
Hanwananont, S. (2005). A study of selected factors related to consumers' intentions to redeem mobile coupons in Bang-kok.
Hayes, D., & Kyobe, M. (2020). The Adoption of Automation in Cyber Forensics. Paper presented at the 2020 Conference on Information Communications Technology and Society (ICTAS).
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the academy of marketing science, 43(1), 115-135.
Hradecky, D., Kennell, J., Cai, W., & Davidson, R. (2022). Organizational readiness to adopt artificial intelligence in the exhibition sector in Western Europe. International journal of information management, 65, 102497.
Hu, L. t., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural equation modeling: a multidisciplinary journal, 6(1), 1-55.
Jagatheesaperumal, S. K., Rahouti, M., Ahmad, K., Al-Fuqaha, A., & Guizani, M. (2021). The Duo of Artificial Intelli-gence and Big Data for Industry 4.0: Applications, Techniques, Challenges, and Future Research Directions. IEEE In-ternet of Things Journal, 9(15).
Kar, A. K., & Kushwaha, A. K. (2021). Facilitators and barriers of artificial intelligence adoption in business–insights from opinions using big data analytics. Information Systems Frontiers, 1-24.
Karna, N., Fatihah, N., & Kim, D.-S. (2019). Evaluation of DLX Microprocessor Instructions Efficiency for Image Com-pression. Paper presented at the 2019 International Conference on Information and Communication Technology Con-vergence (ICTC).
Kline, R. B. (2015). Principles and practice of structural equation modeling: Guilford publications.
Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of emerging technologies in accounting, 14(1), 115-122.
Korhonen, T., Selos, E., Laine, T., & Suomala, P. (2020). Exploring the programmability of management accounting work for increasing automation: an interventionist case study. Accounting, Auditing & Accountability Journal, 34(2), 253-280.
Kumar, A., & Kalse, A. (2021). Usage and adoption of artificial intelligence in SMEs. Materials Today: Proceedings.
Lee, C. S., & Tajudeen, F. P. (2020). Impact of artificial intelligence on accounting: evidence from Malaysian organiza-tions. Asian Journal of Business and Accounting, 13(1).
M Bergschöld, J. (2018). When saving time becomes labor: Time, work and technology in homecare.
Mankins, J. C. (2009). Technology readiness assessments: A retrospective. Acta Astronautica, 65(9-10), 1216-1223.
Maroufkhani, P., Iranmanesh, M., & Ghobakhloo, M. (2022). Determinants of big data analytics adoption in small and medium-sized enterprises (SMEs). Industrial Management & Data Systems.
Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, P. A., Sial, M. S., & Alhadidi, A. A. (2020). How Artificial Intelligence Changes the Future of Accounting Industry. International Journal of Economics and Business Administration, 8(3), 478-488.
Niehans, J. (1982). Innovation in monetary policy: Challenge and response. Journal of Banking & Finance, 6(1), 9-28.
Oke, A. E., & Arowoiya, V. A. (2021). Critical barriers to augmented reality technology adoption in developing countries: a case study of Nigeria. Journal of Engineering, Design and Technology.
Olson, C., & Levy, J. (2018). Transforming marketing with artificial intelligence. Applied Marketing Analytics, 3(4), 291-297.
Prause, M. (2019). Challenges of industry 4.0 technology adoption for SMEs: the case of Japan. Sustainability, 11(20), 5807.
Qasaimeh, G., Yousef, R., Al-Gasaymeh, A., & Alnaimi, A. (2022). The Effect of Artificial Intelligence Using Neural Network in Estimating on An Efficient Accounting Information System: Evidence from Jordanian Commercial Banks. Paper presented at the 2022 International Conference on Business Analytics for Technology and Security (ICBATS).
Rawashdeh, A., Shehadeh, E., Rababah, A., & Al-Okdeh, S. K. (2022). Adoption Of Robotic Process Automation (RPA) And Its Effect On Business Value: An Internal Auditors Perspective. Journal of Positive School Psychology, 9832-9847.
Rehman, N., Razaq, S., Farooq, A., Zohaib, N. M., & Nazri, M. (2020). Information technology and firm performance: mediation role of absorptive capacity and corporate entrepreneurship in manufacturing SMEs. Technology Analysis & Strategic Management, 32(9), 1049-1065.
Richter, C., Kraus, S., Brem, A., Durst, S., & Giselbrecht, C. (2017). Digital entrepreneurship: Innovative business models for the sharing economy. Creativity and innovation management, 26(3), 300-310.
Rogers, E. M. (2003). Diffusion of innovations. Free Press. New York, 551.
Savlovschi, L. I., & Robu, N. R. (2011). The role of SMEs in modern economy. Economia, Seria Management, 14(1), 277-281.
Schneider, D., & Harknett, K. (2022). What’s to like? Facebook as a tool for survey data collection. Sociological Methods & Research, 51(1), 108-140.
Setiyadi, M., Mangiwa, B., & Nugraheni, D. (2019). Analysis of e-commerce using technology acceptance model and its interaction with risk, enjoyment, compatibility variables. Paper presented at the 2019 3rd International Conference on Informatics and Computational Sciences (ICICoS).
Shekhar, S. S. (2019). Artificial intelligence in automation. Artificial Intelligence, 3085(06), 14-17.
Sheppard, B. H., Hartwick, J., & Warshaw, P. R. (1988). The theory of reasoned action: A meta-analysis of past research with recommendations for modifications and future research. Journal of consumer research, 15(3), 325-343.
Siew, E.-G., Rosli, K., & Yeow, P. H. (2020). Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia. International Journal of Accounting Infor-mation Systems, 36, 100445.
Soper, D. (2017). Free statistics calculators. A-Priori Sample Size Calculator for Multiple Regression [Software]-2018. Available from URL: http://Www. Danielsoper. Com/Statcalc (accessed December 2019).
Stokes, Y., Vandyk, A., Squires, J., Jacob, J.-D., & Gifford, W. (2019). Using Facebook and LinkedIn to recruit nurses for an online survey. Western journal of nursing research, 41(1), 96-110.
Surianti, M. (2020). Development of Accounting curriculum model based on industrial revolution approach. Development, 11(2).
Tornatzky, L. G., Fleischer, M., & Chakrabarti, A. K. (1990). Processes of technological innovation: Lexington books.
Vantage Market Research. (2022). Artificial Intelligence In Accounting Market. Retrieved from https://www.vantagemarketresearch.com/industry-report/artificial-intelligence-in-accounting-market-1472
Wei, O. J., & Ismail, H. B. (2009). Adoption of technology among businesses: The strategic adoption. Journal of Innova-tion and Business Best Practices, 1(1), 1-8.
Yashiro, N., Carey, D., & Purwin, A. (2022). Boosting productivity in New Zealand by unleashing digitalisation.
Zagheni, E., Weber, I., & Gummadi, K. (2017). Leveraging Facebook's advertising platform to monitor stocks of migrants. Population and Development Review, 721-734.