How to cite this paper
Ahmad, A. (2024). Ethical implications of artificial intelligence in accounting: A framework for responsible ai adoption in multinational corporations in Jordan.International Journal of Data and Network Science, 8(1), 401-414.
Refrences
Al Tarawneh, E., Alqaraleh, M. H., Ali, B., & Bani Atta, A. (2023). The Impact of the Efficiency and Effectiveness of Electronic Accounting Information Systems on the Quality of Accounting Information. Information Sciences Letters, 12(3), 1685-1692. doi:http://dx.doi.org/10.18576/isl/120352
Alawadhi, S. A., Zowayed, A., Abdulla, H., Khder, M. A., & Ali, B. J. (2022b). Impact of Artificial Intelligence on Infor-mation Security in Business. Paper presented at the 2022 ASU International Conference in Emerging Technologies for Sustainability and Intelligent Systems (ICETSIS).
Alghazzawi, R., Alkhwaldi, A.F., & Al-Okaily, A. (2022). The effect of digital accounting systems on the decision-making quality in the banking industry sector: a mediated-moderated model. Global Knowledge, Memory and Communication, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/GKMC-01-2022-0015.
Alhaj, A., Zanoon, N., Alrabea, A., Alnatsheh, H., Jawabreh, O., Abu-Faraj, M., & Ali, B. J. (2023). Improving the Smart Cities Traffic Management Systems using VANETs and IoT Features. Journal of Statistics Applications & Probability, 12(2), 405-414. doi:http://dx.doi.org/10.18576/jsap/120207
Alles, M., & Gray, G. L. (2016). Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors. International Journal of Accounting Information Systems, 22, 44-59.
Al-Okaily, M. (2022). Toward an integrated model for the antecedents and consequences of AIS usage at the organization-al level. EuroMed Journal of Business. Vol. and No. ahead-of-print. https://doi.org/10.1108/EMJB-05-2022-0100.
Al-Okaily, M. (2023). Does AIS usage matter in SMEs performance? an empirical investigation under digital transfor-mation revolution. Information Discovery and Delivery. Vol. and No. ahead-of-print. https://doi.org/10.1108/IDD-08-2022-0072.
Al-Okaily, M., & Al-Okaily, A., (2022). An Empirical Assessment of Enterprise Information Systems Success in a Devel-oping Country: The Jordanian Experience. The TQM Journal, 34(6), 1958-1975. https://doi.org/10.1108/TQM-09-2021-0267.
Alqaraleh, M. H., Almari, M. O. S., Ali, B., & Oudat, M. S. (2022). The mediating role of organizational culture on the re-lationship between information technology and internal audit effectiveness. Corporate Governance and Organization-al Behavior Review, 6(1), 8-18. doi:https://doi.org/10.22495/cgobrv6i1p1
Al-Qudah, A. A., Hamdan, A., Al-Okaily, M., & Alhaddad, L. (2023). The impact of green lending on credit risk: Evidence from UAE’s banks. Environmental Science and Pollution Research, 30(22), 61381-61393.
Alshurafat, H. (2023). The usefulness and challenges of chatbots for accounting professionals: application on ChatGPT.
Appelbaum, D., Kogan, A., Vasarhelyi, M., & Yan, Z. (2017). Impact of business analytics and enterprise systems on managerial accounting. International journal of accounting information systems, 25, 29-44.
Bankins, S., & Formosa, P. (2023). The ethical implications of artificial intelligence (AI) for meaningful work. Journal of Business Ethics, 1-16.
Bankins, S., Formosa, P., Griep, Y., & Richards, D. (2022). AI decision making with dignity? Contrasting workers’ justice perceptions of human and AI decision making in a human resource management context. Information Systems Fron-tiers, 24(3), 857-875.
Berk, R. A. (2021). Artificial intelligence, predictive policing, and risk assessment for law enforcement. Annual Review of Criminology, 4, 209-237.
Bizarro, P. A., & Dorian, M. (2017). Artificial intelligence: The future of auditing. Internal Auditing, 5(1), 21-26.
Bruun, E., & Duka, A. (2018). Artificial intelligence, jobs, and the future of work. Basic Income Studies, 13(2), 1–15.
Carter, S., & Nielsen, M. (2017). Using artificial intelligence to augment human intelligence. Distill, 2(12), e9.
Chen, C. X., Hudgins, R., & Wright, W. F. (2022). The effect of advice valence on the perceived credibility of data analyt-ics. Journal of Management Accounting Research, 34(2), 97-116.
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.
Dai, K. and Vasarhelyi, A. (2016). Continuous Audit Intelligence as a Service (CAIaaS) and Intelligent App Recommenda-tions: Emerging Technol. Account (2020).
Dickey, G., Blanke, S., & Seaton, L. (2019). Machine Learning in Auditing. CPA Journal, 89(6), 16–21.
Dillard, J. F., & Ruchala, L. (2005). The rules are no game: From instrumental rationality to administrative evil. Account-ing, Auditing & Accountability Journal, 18(5), 608-630.
Floridi, L. (2018). AI4People: An ethical framework for a good AI society. Minds and Machines, 28(4), 689–707.
Foud Ali, A., Zowayed, S. I., Showaiter, D. A., Khder, M. A., & Ali, B. J. (2022, June). Artificial intelligence's potential on Bahrain's labour market. In 2022 ASU International Conference in Emerging Technologies for Sustainability and Intelligent Systems (ICETSIS) (pp. 430-436). IEEE.
Fraihat, A. Ahmad, Y., & Alaa, A. (2023). Evaluating Technology Improvement in Sustainable Development Goals by Analysing Financial Development and Energy Consumption in Jordan. International Journal of Energy Economics and Policy, 2023, 13(4), 348-355.
Gay, L. R. (1996), Educational Research: Competencies for Analysis and Application, London: Prentice Hall Incorporated.
Gotthardt, M., Koivulaakso, D., Paksoy, O., Saramo, C., Martikainen, M., & Lehner, O. (2020). Current state and chal-lenges in the implementation of smart robotic process automation in accounting and auditing. ACRN Journal of Fi-nance and Risk Perspectives.
Greenman, C. (2017). Exploring the impact of artificial intelligence on the accounting profession. Journal of Research in Business, Economics and Management, 8(3), 1451.
Hagendorff, T. (2020). The ethics of AI ethics: An evaluation of guidelines. Minds and Machines, 30, 99–120.
Hassan, W. M., Aldoseri, D. T., Saeed, M. M., Khder, M. A., & Ali, B. J. (2022). Utilization of Artificial Intelligence and Robotics Technology in Business. Paper presented at the 2022 ASU International Conference in Emerging Technolo-gies for Sustainability and Intelligent Systems (ICETSIS).
Hatamlah, H., Allahham, M., Abu-AlSondos, I., Al-Junaidi, A., Al-Anati, G., & Al-Shaikh, M. (2023) The Role of Busi-ness Intelligence adoption as a Mediator of Big Data Analytics in the Management of Outsourced Reverse Supply Chain Operations, , Applied Mathematics & Information Sciences. 17 (5) 897-903
Hatamlah, H., Allahham, M., Abu-AlSondos, I., Mushtaha, A., Al-Anati, G., Al-Shaikh, M., & Ali, B. (2023) Assessing the Moderating Effect of Innovation on the Relationship between Information Technology and Supply Chain Manage-ment: An Empirical Examination, Applied Mathematics & Information Sciences. 17(5) 889-895.
Hatamlah, H., Allan, M., Abu-AlSondos, I., Shehadeh, M., & Allahham, M. (2023). The role of artificial intelligence in supply chain analytics during the pandemic. Uncertain Supply Chain Management, 11(3), 1175-1186.
Iriondo, R. (2018). Machine Learning (ML) vs. Artificial Intelligence (AI)—Crucial Differences.
Issa, H., Sun, T., & Vasarhelyi, M. A. (2016). Research ideas for artificial intelligence in auditing: The formalization of audit and workforce supplementation. Journal of Emerging Technologies in Accounting, 13(2), 1-20. https://doi.org/10.2308/jeta-10511.
Jobin, A., Ienca, M., & Vayena, E. (2019). The global landscape of AI ethics guidelines. Nature Machine Intelligence, 1(9), 389–399.
Jordan's Artificial Intelligence Strategy and Implementation Plan (2023)
Kaplan, A., & Haenlein, M. (2019). Siri, Siri, in my hand: Who’s the fairest in the land? On the interpretations, illustra-tions, and implications of artificial intelligence. Business horizons, 62(1), 15-25.
Leidner, J. L., & Plachouras, V. (2017, April). Ethical by design: Ethics best practices for natural language processing. In Proceedings of the First ACL Workshop on Ethics in Natural Language Processing (pp. 30-40).
Makridakis, S. (2017). The forthcoming Artificial Intelligence (AI) revolution: Its impact on society and firms. Futures, 90, 46-60.
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The ethical implications of using artificial intelligence in au-diting. Journal of Business Ethics, 167, 209-234.
Naik, N., Hameed, B. M., Shetty, D. K., Swain, D., Shah, M., Paul, R., ... & Somani, B. K. (2022). Legal and ethical con-sideration in artificial intelligence in healthcare: who takes responsibility?. Frontiers in surgery, 9, 266.
Natour, A. R. A., Shishan, F., Al-Dmour, A., Alghazzawi, R., & Alsharairi, M. (2021). Sustainable FinTech Innovation Orientation: A Moderated Model. Sustainability, 13(24), 1-12.
Omoteso, K. (2012). The application of artificial intelligence in auditing: Looking back to the future. Expert Systems with Applications, 39(9), 8490-8495.
Parker, C., Scott, S., & Geddes, A., (2019). Snowball Sampling, In P. Atkinson, S. Delamont, A. Cernat, J.W. Sakshaug, & R.A. Williams (Eds.), SAGE Research Methods Foundations. https://doi.org/10.4135/9781526421036831710
PwC, (2017) Spotlight: Robotic Process Automation (RPA): What Tax Needs to Know.
Rehman, S. U., Al-Shaikh, M., Washington, P. B., Lee, E., Song, Z., Abu-AlSondos, I. A., ... & Allahham, M. (2023). FinTech Adoption in SMEs and Bank Credit Supplies: A Study on Manufacturing SMEs. Economies, 11(8), 213.
Ryan, M., & Stahl, B. C. (2020). Artificial intelligence ethics guidelines for developers and users: clarifying their content and normative implications. Journal of Information, Communication and Ethics in Society, 19(1), 61-86.
Salhab, H., Allahham, M., Abu-AlSondos, I., Frangieh, R., Alkhwaldi, A., & Ali, B. (2023). Inventory competition, artifi-cial intelligence, and quality improvement decisions in supply chains with digital marketing. Uncertain Supply Chain Management, 11(4), 1915-1924.
Sandra Melo, (2018) Advantages and disadvantages of Google forms. https://datascope.io/en/blog/advantages-and-disadvantages-of-google-forms/
Shan, R., Xiao, X., Dong, G., Zhang, Z., Wen, Q., & Ali, B. (2022). The influence of accounting computer information processing technology on enterprise internal control under panel data simultaneous equation. Applied Mathematics and Nonlinear Sciences. doi:10.2478/amns.2022.2.0157
Soori, M., Arezoo, B., & Dastres, R. (2023). Artificial intelligence, machine learning and deep learning in advanced robot-ics, A review. Cognitive Robotics.
Stancu, M. S., & Duţescu, A. (2021). The impact of the Artificial Intelligence on the accounting profession, a literature’s assessment. In Proceedings of the International Conference on Business Excellence (Vol. 15, No. 1, pp. 749-758).
Svetlova, E. (2022). AI ethics and systemic risks in finance. AI and Ethics, 2(4), 713-725.
Totschnig, W. (2020). Fully autonomous AI. Science and Engineering Ethics, 26, 2473-2485.
Van Bekkum, M., & Borgesius, F. Z. (2023). Using sensitive data to prevent discrimination by artificial intelligence: Does the GDPR need a new exception?. Computer Law & Security Review, 48, 105770.
Warren, J. D., Moffitt, K. C., & Byrnes, P. (2015). How big data will change accounting. Accounting horizons, 29(2), 397-407.
Wasserbacher, H., & Spindler, M. (2022). Machine learning for financial forecasting, planning and analysis: recent devel-opments and pitfalls. Digital Finance, 4(1), 63-88.
Zhang, K., & Aslan, A. B. (2021). AI technologies for education: Recent research & future directions. Computers and Ed-ucation: Artificial Intelligence, 2, 100025.
Alawadhi, S. A., Zowayed, A., Abdulla, H., Khder, M. A., & Ali, B. J. (2022b). Impact of Artificial Intelligence on Infor-mation Security in Business. Paper presented at the 2022 ASU International Conference in Emerging Technologies for Sustainability and Intelligent Systems (ICETSIS).
Alghazzawi, R., Alkhwaldi, A.F., & Al-Okaily, A. (2022). The effect of digital accounting systems on the decision-making quality in the banking industry sector: a mediated-moderated model. Global Knowledge, Memory and Communication, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/GKMC-01-2022-0015.
Alhaj, A., Zanoon, N., Alrabea, A., Alnatsheh, H., Jawabreh, O., Abu-Faraj, M., & Ali, B. J. (2023). Improving the Smart Cities Traffic Management Systems using VANETs and IoT Features. Journal of Statistics Applications & Probability, 12(2), 405-414. doi:http://dx.doi.org/10.18576/jsap/120207
Alles, M., & Gray, G. L. (2016). Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors. International Journal of Accounting Information Systems, 22, 44-59.
Al-Okaily, M. (2022). Toward an integrated model for the antecedents and consequences of AIS usage at the organization-al level. EuroMed Journal of Business. Vol. and No. ahead-of-print. https://doi.org/10.1108/EMJB-05-2022-0100.
Al-Okaily, M. (2023). Does AIS usage matter in SMEs performance? an empirical investigation under digital transfor-mation revolution. Information Discovery and Delivery. Vol. and No. ahead-of-print. https://doi.org/10.1108/IDD-08-2022-0072.
Al-Okaily, M., & Al-Okaily, A., (2022). An Empirical Assessment of Enterprise Information Systems Success in a Devel-oping Country: The Jordanian Experience. The TQM Journal, 34(6), 1958-1975. https://doi.org/10.1108/TQM-09-2021-0267.
Alqaraleh, M. H., Almari, M. O. S., Ali, B., & Oudat, M. S. (2022). The mediating role of organizational culture on the re-lationship between information technology and internal audit effectiveness. Corporate Governance and Organization-al Behavior Review, 6(1), 8-18. doi:https://doi.org/10.22495/cgobrv6i1p1
Al-Qudah, A. A., Hamdan, A., Al-Okaily, M., & Alhaddad, L. (2023). The impact of green lending on credit risk: Evidence from UAE’s banks. Environmental Science and Pollution Research, 30(22), 61381-61393.
Alshurafat, H. (2023). The usefulness and challenges of chatbots for accounting professionals: application on ChatGPT.
Appelbaum, D., Kogan, A., Vasarhelyi, M., & Yan, Z. (2017). Impact of business analytics and enterprise systems on managerial accounting. International journal of accounting information systems, 25, 29-44.
Bankins, S., & Formosa, P. (2023). The ethical implications of artificial intelligence (AI) for meaningful work. Journal of Business Ethics, 1-16.
Bankins, S., Formosa, P., Griep, Y., & Richards, D. (2022). AI decision making with dignity? Contrasting workers’ justice perceptions of human and AI decision making in a human resource management context. Information Systems Fron-tiers, 24(3), 857-875.
Berk, R. A. (2021). Artificial intelligence, predictive policing, and risk assessment for law enforcement. Annual Review of Criminology, 4, 209-237.
Bizarro, P. A., & Dorian, M. (2017). Artificial intelligence: The future of auditing. Internal Auditing, 5(1), 21-26.
Bruun, E., & Duka, A. (2018). Artificial intelligence, jobs, and the future of work. Basic Income Studies, 13(2), 1–15.
Carter, S., & Nielsen, M. (2017). Using artificial intelligence to augment human intelligence. Distill, 2(12), e9.
Chen, C. X., Hudgins, R., & Wright, W. F. (2022). The effect of advice valence on the perceived credibility of data analyt-ics. Journal of Management Accounting Research, 34(2), 97-116.
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.
Dai, K. and Vasarhelyi, A. (2016). Continuous Audit Intelligence as a Service (CAIaaS) and Intelligent App Recommenda-tions: Emerging Technol. Account (2020).
Dickey, G., Blanke, S., & Seaton, L. (2019). Machine Learning in Auditing. CPA Journal, 89(6), 16–21.
Dillard, J. F., & Ruchala, L. (2005). The rules are no game: From instrumental rationality to administrative evil. Account-ing, Auditing & Accountability Journal, 18(5), 608-630.
Floridi, L. (2018). AI4People: An ethical framework for a good AI society. Minds and Machines, 28(4), 689–707.
Foud Ali, A., Zowayed, S. I., Showaiter, D. A., Khder, M. A., & Ali, B. J. (2022, June). Artificial intelligence's potential on Bahrain's labour market. In 2022 ASU International Conference in Emerging Technologies for Sustainability and Intelligent Systems (ICETSIS) (pp. 430-436). IEEE.
Fraihat, A. Ahmad, Y., & Alaa, A. (2023). Evaluating Technology Improvement in Sustainable Development Goals by Analysing Financial Development and Energy Consumption in Jordan. International Journal of Energy Economics and Policy, 2023, 13(4), 348-355.
Gay, L. R. (1996), Educational Research: Competencies for Analysis and Application, London: Prentice Hall Incorporated.
Gotthardt, M., Koivulaakso, D., Paksoy, O., Saramo, C., Martikainen, M., & Lehner, O. (2020). Current state and chal-lenges in the implementation of smart robotic process automation in accounting and auditing. ACRN Journal of Fi-nance and Risk Perspectives.
Greenman, C. (2017). Exploring the impact of artificial intelligence on the accounting profession. Journal of Research in Business, Economics and Management, 8(3), 1451.
Hagendorff, T. (2020). The ethics of AI ethics: An evaluation of guidelines. Minds and Machines, 30, 99–120.
Hassan, W. M., Aldoseri, D. T., Saeed, M. M., Khder, M. A., & Ali, B. J. (2022). Utilization of Artificial Intelligence and Robotics Technology in Business. Paper presented at the 2022 ASU International Conference in Emerging Technolo-gies for Sustainability and Intelligent Systems (ICETSIS).
Hatamlah, H., Allahham, M., Abu-AlSondos, I., Al-Junaidi, A., Al-Anati, G., & Al-Shaikh, M. (2023) The Role of Busi-ness Intelligence adoption as a Mediator of Big Data Analytics in the Management of Outsourced Reverse Supply Chain Operations, , Applied Mathematics & Information Sciences. 17 (5) 897-903
Hatamlah, H., Allahham, M., Abu-AlSondos, I., Mushtaha, A., Al-Anati, G., Al-Shaikh, M., & Ali, B. (2023) Assessing the Moderating Effect of Innovation on the Relationship between Information Technology and Supply Chain Manage-ment: An Empirical Examination, Applied Mathematics & Information Sciences. 17(5) 889-895.
Hatamlah, H., Allan, M., Abu-AlSondos, I., Shehadeh, M., & Allahham, M. (2023). The role of artificial intelligence in supply chain analytics during the pandemic. Uncertain Supply Chain Management, 11(3), 1175-1186.
Iriondo, R. (2018). Machine Learning (ML) vs. Artificial Intelligence (AI)—Crucial Differences.
Issa, H., Sun, T., & Vasarhelyi, M. A. (2016). Research ideas for artificial intelligence in auditing: The formalization of audit and workforce supplementation. Journal of Emerging Technologies in Accounting, 13(2), 1-20. https://doi.org/10.2308/jeta-10511.
Jobin, A., Ienca, M., & Vayena, E. (2019). The global landscape of AI ethics guidelines. Nature Machine Intelligence, 1(9), 389–399.
Jordan's Artificial Intelligence Strategy and Implementation Plan (2023)
Kaplan, A., & Haenlein, M. (2019). Siri, Siri, in my hand: Who’s the fairest in the land? On the interpretations, illustra-tions, and implications of artificial intelligence. Business horizons, 62(1), 15-25.
Leidner, J. L., & Plachouras, V. (2017, April). Ethical by design: Ethics best practices for natural language processing. In Proceedings of the First ACL Workshop on Ethics in Natural Language Processing (pp. 30-40).
Makridakis, S. (2017). The forthcoming Artificial Intelligence (AI) revolution: Its impact on society and firms. Futures, 90, 46-60.
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The ethical implications of using artificial intelligence in au-diting. Journal of Business Ethics, 167, 209-234.
Naik, N., Hameed, B. M., Shetty, D. K., Swain, D., Shah, M., Paul, R., ... & Somani, B. K. (2022). Legal and ethical con-sideration in artificial intelligence in healthcare: who takes responsibility?. Frontiers in surgery, 9, 266.
Natour, A. R. A., Shishan, F., Al-Dmour, A., Alghazzawi, R., & Alsharairi, M. (2021). Sustainable FinTech Innovation Orientation: A Moderated Model. Sustainability, 13(24), 1-12.
Omoteso, K. (2012). The application of artificial intelligence in auditing: Looking back to the future. Expert Systems with Applications, 39(9), 8490-8495.
Parker, C., Scott, S., & Geddes, A., (2019). Snowball Sampling, In P. Atkinson, S. Delamont, A. Cernat, J.W. Sakshaug, & R.A. Williams (Eds.), SAGE Research Methods Foundations. https://doi.org/10.4135/9781526421036831710
PwC, (2017) Spotlight: Robotic Process Automation (RPA): What Tax Needs to Know.
Rehman, S. U., Al-Shaikh, M., Washington, P. B., Lee, E., Song, Z., Abu-AlSondos, I. A., ... & Allahham, M. (2023). FinTech Adoption in SMEs and Bank Credit Supplies: A Study on Manufacturing SMEs. Economies, 11(8), 213.
Ryan, M., & Stahl, B. C. (2020). Artificial intelligence ethics guidelines for developers and users: clarifying their content and normative implications. Journal of Information, Communication and Ethics in Society, 19(1), 61-86.
Salhab, H., Allahham, M., Abu-AlSondos, I., Frangieh, R., Alkhwaldi, A., & Ali, B. (2023). Inventory competition, artifi-cial intelligence, and quality improvement decisions in supply chains with digital marketing. Uncertain Supply Chain Management, 11(4), 1915-1924.
Sandra Melo, (2018) Advantages and disadvantages of Google forms. https://datascope.io/en/blog/advantages-and-disadvantages-of-google-forms/
Shan, R., Xiao, X., Dong, G., Zhang, Z., Wen, Q., & Ali, B. (2022). The influence of accounting computer information processing technology on enterprise internal control under panel data simultaneous equation. Applied Mathematics and Nonlinear Sciences. doi:10.2478/amns.2022.2.0157
Soori, M., Arezoo, B., & Dastres, R. (2023). Artificial intelligence, machine learning and deep learning in advanced robot-ics, A review. Cognitive Robotics.
Stancu, M. S., & Duţescu, A. (2021). The impact of the Artificial Intelligence on the accounting profession, a literature’s assessment. In Proceedings of the International Conference on Business Excellence (Vol. 15, No. 1, pp. 749-758).
Svetlova, E. (2022). AI ethics and systemic risks in finance. AI and Ethics, 2(4), 713-725.
Totschnig, W. (2020). Fully autonomous AI. Science and Engineering Ethics, 26, 2473-2485.
Van Bekkum, M., & Borgesius, F. Z. (2023). Using sensitive data to prevent discrimination by artificial intelligence: Does the GDPR need a new exception?. Computer Law & Security Review, 48, 105770.
Warren, J. D., Moffitt, K. C., & Byrnes, P. (2015). How big data will change accounting. Accounting horizons, 29(2), 397-407.
Wasserbacher, H., & Spindler, M. (2022). Machine learning for financial forecasting, planning and analysis: recent devel-opments and pitfalls. Digital Finance, 4(1), 63-88.
Zhang, K., & Aslan, A. B. (2021). AI technologies for education: Recent research & future directions. Computers and Ed-ucation: Artificial Intelligence, 2, 100025.