Working paper
AI-Driven Banking Accounting and Organizational Resilience: Decision Intelligence as Mediator and Digital Leadership as Moderator
Fawwaz Alrwabdah, Ahmad Alomari
Abstract
Purpose: This study examines how artificial intelligence (AI) adoption in banking accounting affects organizational resilience (OR) among Jordanian listed banks, and whether real-time decision intelligence (RTDI) mediates and digital leadership (DL) moderates those effects, including a moderated mediation pathway. Design/methodology/approach: A cross-sectional survey of 320 professionals drawn from all 14 Amman Stock Exchange-listed banks was analyzed via partial least squares structural equation modeling (PLS-SEM) using SmartPLS 4 with 5,000 bias-corrected bootstrap subsamples. AI was operationalized as a reflective–formative second-order hierarchical component model comprising four first-order dimensions: financial reporting, audit, risk management, and regulatory compliance. Findings: AI significantly enhances RTDI (β = 0.224, p = 0.008) and OR (β = 0.780, p < 0.001), explaining 77.6% of OR variance. RTDI partially mediates the AI–OR relationship (β = 0.031, p = 0.043, VAF = 3.8%). DL exerts a negative moderation on AI→OR (β = −0.091, p = 0.001), indicating a ceiling/substitution effect. The moderated mediation is significant (β = −0.012, p = 0.027). Importance–performance map analysis (IPMA) identifies AI as the highest-priority construct for resilience improvement. Originality/value: This is the first study to integrate AI in banking accounting, RTDI, DL, and OR within a single moderated mediation model grounded in dynamic capabilities view (DCV), technology–organization–environment (TOE) framework, and upper echelons theory (UET) in an emerging-economy banking context. The negative moderation finding challenges the prevailing assumption that digital leadership unconditionally amplifies technology–performance relationships.
Citation
Alrwabdah, F., & Alomari, A. (2026). AI-Driven Banking Accounting and Organizational Resilience: Decision Intelligence as Mediator and Digital Leadership as Moderator.. https://doi.org/10.20944/preprints202606.0395.v1