Designing sustainable and scalable educational systems is a challenge. Artificial Intelligence (AI) offers promising solutions to enhance the effectiveness and sustainability of blended learning systems. This research paper focuses on the integration of the Chat Generative Pre-trained Transformer (ChatGPT), with a blended learning system. The objectives of this study are to investigate the potential of AI techniques in enhancing the sustainability of educational systems, explore the use of ChatGPT to personalize the learning experience and improve engagement, and propose a model for sustainable learning that incorporates AI. The study aims to contribute to the body of knowledge on AI applications for sustainable education, identify best practices for integrating AI in education, and provide insights for policymakers and educators on the benefits of AI in education delivery. The study emphasizes the significance of AI in sustainable education by addressing personalized learning and educational accessibility. By automating administrative tasks and optimizing content delivery, AI can enhance educational accessibility and promote inclusive and equitable education. The study’s findings highlight the potential benefits of integrating AI chatbots like ChatGPT into education. Such benefits include promoting student engagement, motivation, and self-directed learning through immediate feedback and assistance. The research provides valuable guidance for educators, policymakers, and instructional designers who seek to effectively leverage AI technology in education. In conclusion, the study recommends directions for future research in order to maximize the benefits of integrating ChatGPT into learning systems. Positive results have been observed, including improved learning outcomes, enhanced student engagement, and personalized learning experiences. Through advancing the utilization of AI tools like ChatGPT, blended learning systems can be made more sustainable, efficient, and accessible for learners worldwide.

The purpose of this study is to investigate the impact of using artificial intelligence applications on the performance of accountants and audit firms. The final sample for this study comprises 38 audit firms. This study uses a survey-based methodology in the context of Saudi Arabia. The results of the multiple regression revealed that the audit firms using artificial intelligence applications perceive them as useful instruments that increase the performance of accountants and audit firms. They can reduce the cost, effort, and time of the audit process, achieve a competitive advantage for the audit firms, help auditors better determine materiality, achieve a competitive advantage, improve the performance of the audit team, carry out the continuous audit process better than the traditional audit, enable auditors to select audit samples with high efficiency, improve the quality of control procedures on electronic transactions and files used by the client, contribute to the management of operations and tasks with more sophisticated and intelligent mechanisms, increase the efficiency and effectiveness of the audit process and the efficiency and effectiveness of planning and supervising the audit process, reduce uncertainty and audit risk. The results reported by this study can be valuable for the accounting and auditing professions, audit firms, and standards and auditing regulators to deeply understand the extent to which artificial intelligence applications influence the performance of accountants and audit firms.

This study has examined factors, such as technology and employee influence on artificial intelligence (AI) adoption of e-innovative projects in the United Arab Emirates. The present study revealed the success or failure of e-innovation adoption in the public sector of the UAE and hinted at potential e-innovative projects to consider essential factors before adopting it. The study's sample covered the government sector, and the data collection method was a survey questionnaire with a sample size of 1037 responses made up of government employees. This paper was mainly built upon the diffusion of innovation and technology acceptance theories. The analysis findings showed that technology (an external factor) significantly and positively contributed to adopting AI e-innovation technology. Further analysis revealed that employee (internal factor) proxies directly influenced the adoption of AI e-innovation technology. Overall, internal and external factors contributed to adopting e-innovation technology in the United Arab Emirates. For future directions, additional factors related to the market should be considered to explore their contribution.

The purpose of the study is to present a digital marketing data analytics model to analyze campaign efficacy and inform strategy based on website performance, social media metrics, email marketing performance, customer data for targeting and personalization, and customer journey analysis. This model defines campaign success criteria for strategy. A statistical analysis approach was used to analyze the data for the research. Data was gathered through a survey. This study analyzes demographic parameters descriptively using the structural equation model (SEM). From comprehensive surveys, 125 digital media and 115 online shop subjects responded. Sampled were 240 people. According to the findings, social media data, customer journey research, successful advertising, and informed approaches are highly correlated. Compared to the previous study, website performance evaluation does not match the marketing plan's success. The model's results can be used by any company that communicates with clients online.

The spread of the Covid-19 pandemic and the interruption of personal communication between the teacher and students in higher education led to the need for finding solutions that enable the continuation of the educational process and ensure access to accurate information that improves the level of human capital in dealing with dynamic environments. Therefore, this research sought to analyse the impact of the application of artificial intelligence in entrepreneurship education in Qatari higher education institutions after the Corona pandemic. The measurement of artificial intelligence was based on dimensions (machine learning, natural language processing, expert systems, and machine vision), while entrepreneurship education was measured by dimensions of (entrepreneurial cognition, entrepreneurial competence, and innovation spirit). The research followed an experimental quantitative approach based on collecting data from Qatari university students using a questionnaire developed for the research purpose. Hence, the convenience sample used in the research was composed of 402 students from various Qatari universities, which represents a response rate of 67% from the distributed questionnaires. The statistical analysis of the research data was based on the covariance-based structural equation modeling technique (CB-SEM). The results of the research indicated that all dimensions of artificial intelligence had a positive impact on entrepreneurial education, with the highest impact being machine vision and the lowest impact being natural language processing. Accordingly, the results of the research revealed the need to invest in technological capabilities for supporting the educational system aimed at generating innovative human resources capable of coping with the uncertainty of the work environment.

The study examines the technological factors influencing the adoption of artificial intelligence (AI) technology. In addition, this study examines the mediating role of accounting automation on AI adoption in a small and medium-sized enterprise (SMEs) context. The owners and managers of SMEs were surveyed online using a convenience sampling technique. The proposed model was tested using SEM. The findings confirmed the relationships between the predictive variables and AI adoption. The results showed that accounting automation partially mediated the relationship between predictive variables and the adoption of AI. The results contribute to the TOE model by incorporating accounting automation into the TOE framework as a mediating variable. The study also contributed to the literature by including new variables in the model, such as saving time and efficiency-improving.

This study sought to investigate the impacts of big data, artificial intelligence (AI), and business intelligence (BI) on Firms' e-learning and business performance at Jordanian telecommunications industry. After the samples were checked, a total of 269 were collected. All of the information gathered throughout the investigation was analyzed using the PLS software. The results show a network of interconnections can improve both e-learning and corporate effectiveness. This research concluded that the integration of big data, AI, and BI has a positive impact on e-learning infrastructure development and organizational efficiency. The findings indicate that big data has a positive and direct impact on business performance, including Big Data External and Internal, Innovative Usage, Indexing, and Sources Accuracy. In addition, Artificial intelligence positively affects business performance, including Data Accuracy, Data Transparency, Data Speed, and Creative Thinking and Learning. Moreover, business intelligence has a direct and positive impact on business performance, including Data Warehouse, Data Mining, Business Process Management, and Competitive Intelligence. In addition, the findings indicate that e-learning which represents system quality, information quality, and self-efficacy has a positive relationship on enhancing business performance. Interestingly, the present findings are inconsistent with those of previous studies showing the variables of interest which have no effect on e-learning and business performance. Taken together, the findings of this study suggest that firms should begin to apply processes related with applying e-learning and developing business performance. The novelty of the present study lies in highlighting the key dimensions of big data, artificial intelligence, and business intelligence when it comes to enhancing e-learning and business performance at Jordanian telecommunications industry.

In recent years, technology adoption in Indonesia has begun to use advances in artificial intelligence (AI) to improve services. This change has had a significant impact on several institutions. This article provides an overview of the many institutions in Indonesia that are leveraging AI. A comprehensive review of 35 papers from the Scopus database was used to develop our methodology. Education, health care, ICT, licensing, transportation, and economic services are all well-represented in the existing literature, which puts AI into practice in various disciplines. We provide a framework for organizing governance research that identifies gaps in the existing literature and suggests future directions for research utilizing technology.

Artificial intelligence is user-friendly and possesses useful characteristics to share across the various services that are provided. By enhancing innovative contact, artificial intelligence applications (AIA) enable a more involved environment in governmental institutions. The goal of this study is to discover how users in the UAE feel about using AIA for educational reasons. Data collected from a survey of 387 university students were used to validate the model and hypotheses. The adoption features, such as perceived compatibility, trialability, relative advantage, ease of doing business, and technology export, are included in the conceptual model. The current study's practical implications are crucial in that they push the relevant educational authorities to comprehend the significance of each component and enable them to make plans and efforts in accordance with the order of the factors' relative importance. The managerial implications give educational sectors insight on how to apply AIA in their system to improve the growth of the provided service and to make the process easier for all users. The conceptual model of the paper, which links both traits of the individual and those of the technology, is what makes it new. The findings indicate that the diffusion theory variables outperform the other two variables of ease of doing business and technology export.

The aim of the present research was to identify the influence of Artificial Intelligence and Big data on loan decisions in Saudi Arabian banks. The study used a sample of thirteen banks located in Saudi Arabia for data analysis. The data was gathered using some questionnaires distributed to bank staff. The results indicate a significant connection among loan decisions and AI and Big data. Moreover, it was found that there was a statistically positive and significant relationship between the artificial intelligence and the quality of loan decision-making. There was also a positive association between experience, educational qualification and using big data and AI. In conclusion, the results show that AI and Big data could enhance innovation which could be applied in the banks of Saudi Arabia for loan decisions assessment.