Transforming public sector accounting through AI: organisational capabilities, implementation effectiveness, and public value
Transforming public sector accounting through AI: organisational capabilities, implementation effectiveness, and public value
Hisham Noori Hussain Al-Hashimy,Jinfang Yao,A. A. Pitchay,Zubir Azhar
2026 · DOI: 10.1186/s43093-026-00827-4
Future Business Journal · 0 Citations
TLDR
The study adopts a quantitative research design using survey data collected from 348 public-sector employees in Iraq and tests the proposed model using partial least squares structural equation modelling (PLS-SEM), indicating that AIR and DGC are positively associated with IE.