Abstract Book of the 8th International Conference on Business, Management and Finance Studies
Year: 2025
DOI:
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Transforming Sustainable Accounting with AI and Big Data: Examining the Mediating Influence of Process Improvement
Aamir Sohail
ABSTRACT:
This study examines the impact of AI capabilities, big data, deep learning, and cloud computing on sustainable accounting reporting, with a focus on the mediating role of accounting process improvement. The problem addressed is the growing need for accurate and transparent sustainable accounting practices in the face of rapidly advancing technology. The objectives are to understand how these technological factors contribute to enhancing sustainable accounting and to explore the role of accounting process improvement in this relationship. Using a quantitative research methodology, data were collected from financial professionals across various industries and analyzed using structural equation modeling. The results reveal that AI capabilities, big data, deep learning, and cloud computing significantly improve sustainable accounting reporting, with accounting process improvement serving as a crucial mediator. A worldwide implication of this study is the potential for organizations globally to leverage these technologies to enhance their sustainability reporting. It is recommended that companies invest in accounting process improvements alongside adopting advanced technologies to achieve more transparent and sustainable accounting practices.Keywords: AI capabilities, big data, deep learning, cloud computing, sustainable accounting reporting, accounting process improvement.
keywords: AI capabilities, big data, deep learning, cloud computing, sustainable accounting reporting, accounting process improvement