The Impact of AI-Driven Accounting Technologies on Financial Performance: Evidence from Listed Financial Companies in Jordan

الملخص

This paper investigates how the accounting technologies that are driven by artificial intelligence (AI) affect the financial performance of the financial companies that are listed in the Amman Stock Exchange (ASE) in the period of 2022-2025. With a panel sample of 96 financial companies, we examine the effects of AI use in accounting on the primary performance indicators such as return on assets (ROA), return on equity (ROE), operational efficiency, and quality in earnings. We find that AI-based accounting systems have a tremendous positive effect on financial performance, and adopters show an average ROA difference of 3.2% and ROE of 4.7% relative to non-adopters. The latter impacts are favorable to bigger organizations and those that are more prepared in digital infrastructure. We also record the changes in quality of audit, minimal accounting errors, and increased regulatory compliance among AI adopters. The research also adds to a growing body of research on the topic of digital transformation in accounting by not only providing empirical evidence on the topic of the understudied Middle East market but also has implications on how financial institutions should deal with technological disruption in emerging economies.

الكلمات المفتاحية

• Artificial Intelligence
• Accounting Automation
• Financial Performance
• Jordan
• (2026)

التوثيق

AL-Radaideh, I., Almajali, M., Qadorah, A. A., Tahat, Z., Alomari, A., Alawamreh, M. I., & Alrwabdah, F. (2026). The Impact of AI-Driven Accounting Technologies on Financial Performance: Evidence from Listed Financial Companies in Jordan. Scientific Culture, 12(2.1), 6154-6169. https://doi.org/10.5281/zenodo.19410787