Blockchain adoption for sustainable development in developing countries: Challenges and opportunities in the banking sector

Mbaidin, Hisham O.; Alsmairat, Mohammad A.K.; Al-Adaileh, Raid

doi:10.1016/j.jjimei.2023.100199

Cited by 16 publications

(1 citation statement)

References 80 publications

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“…Due to advancements in technology, government and organisational leaders are contemplating the adoption of secure and user-friendly technology to ensure accountability (Alqaraleh, et al, 2022;Hayek, et al, 2023;Nawaiseh, et al, 2021). The enhancement of global logistics is an ongoing endeavour, with participation from both public and commercial entities (Mbaidin et al, 2023). AI governance standards in Islamic banking are derived from many core concepts (Almeida et al, 2021), which encompass: At first, strict obedience to Islamic law.…”

Section: Concept Of Standards In the Islamic Banking Sector Within Ar...mentioning

confidence: 99%

The role of AI integration and governance standards: Enhancing financial reporting quality in Islamic banking

Mbaidin,

Sbaee,

AlMubydeen

et al. 2024

10.5267/j.dsl

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The objective of this research is to investigate the impact of Artificial Intelligence (AI) on improving the quality of financial reporting in the Islamic banking industry. The study is conducted within the theoretical framework of the Unified Theory of Acceptance and Use of Technology (UTAUT). The study utilized Partial Least Squares Structural Equation Modelling (PLS-SEM) to examine the data collected from a sample of 364 professionals working in the field of Islamic banking. The results of our study suggest that Performance Expectancy, Effort Expectancy, and Social Influence are important factors in predicting individuals' Behavioural Intention to use Artificial Intelligence (AI). Additionally, the presence of Facilitating Conditions further enhances the impact of these factors on individuals' actual Use Behaviour. Significantly, it was shown that Use Behaviour played a significant role in determining the perceived quality of financial reporting. Nevertheless, the study did not find empirical evidence to demonstrate the direct influence of Behavioural Intention on Financial Reporting Quality. This implies that the actual implementation of Artificial Intelligence is required to fully realize its advantages. The use of artificial intelligence (AI) into governance frameworks presents a potentially advantageous pathway for Islamic banks to uphold Shariah principles, while concurrently bolstering accountability and fostering ethical banking practices.

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Section: Concept Of Standards In the Islamic Banking Sector Within Ar...mentioning

confidence: 99%

The role of AI integration and governance standards: Enhancing financial reporting quality in Islamic banking

Mbaidin,

Sbaee,

AlMubydeen

et al. 2024

10.5267/j.dsl

View full text Add to dashboard Cite

show abstract

Using expertise as an intermediary: Unleashing the power of blockchain technology to drive future sustainable management using hidden champions

Zhang,

Sheng,

Liu

2024

Heliyon

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Fintech literacy and digital entrepreneurial intention: Mediator and Moderator Effect

Nguyen,

Dao,

Tran

et al. 2024

International Journal of Information Management Data Insights

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Blockchain adoption for sustainable development in developing countries: Challenges and opportunities in the banking sector

Cited by 16 publications

References 80 publications

The role of AI integration and governance standards: Enhancing financial reporting quality in Islamic banking

The role of AI integration and governance standards: Enhancing financial reporting quality in Islamic banking

Using expertise as an intermediary: Unleashing the power of blockchain technology to drive future sustainable management using hidden champions

Fintech literacy and digital entrepreneurial intention: Mediator and Moderator Effect

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