Objectives: This research aimed to empirically examine the transformative impacts of Artificial Intelligence (AI) adoption on financial reporting quality in Jordanian banking, with internal controls as a hypothesized mediation mechanism. Methodology: Quantitative survey data was collected from 130 bank personnel. Multi-item reflective measures assessed AI adoption, internal controls, and financial reporting quality—structural equation modelling analysis relationships between constructs. Findings: The research tested four hypotheses grounded in agency and contingency theories. Confirmatory factor analysis demonstrated sound measurement models. Structural equation modelling revealed that AI adoption significantly transformed financial reporting quality. The mediating effect of internal controls on the AI-quality relationship was supported. Specifically, the path from AI adoption to quality was significant, indicating a positive impact. Despite internal controls strongly predicting quality, its mediating effect significantly shaped the degree of transformation driven by AI adoption. The indirect effect of AI on quality through internal controls was also significant. Findings imply a growing diffusion of AI applications in core financial reporting systems. Practical implications: Increasing AI applications focus on holistically transforming systems, reflecting committing adoption. Jordanian banks selectively leverage controls to moderate AI-induced transformations. Originality/value: This study provides essential real-world insights into how AI is adopted and impacts the Jordanian banking sector, a key player in a fast-evolving developing economy. By examining the role of internal controls, it deepens our understanding of how AI works in practice and offers practical advice for integrating technology effectively and improving information quality. Its mixed methods, unique context, and focus on AI’s impact on organizations significantly enrich academic literature. Recommendations: Banks should invest in integrated AI architectures, strategically strengthen critical controls to steer transformations, and incrementally translate AI innovations into core processes.

This study comprehensively evaluates the system performance by considering the thermodynamic and exergy analysis of hydrogen production by the water electrolysis method. Energy inputs, hydrogen and oxygen production capacities, exergy balance, and losses of the electrolyzer system were examined in detail. In the study, most of the energy losses are due to heat losses and electrochemical conversion processes. It has also been observed that increased electrical input increases the production of hydrogen and oxygen, but after a certain point, the rate of efficiency increase slows down. According to the exergy analysis, it was determined that the largest energy input of the system was electricity, hydrogen stood out as the main product, and oxygen and exergy losses were important factors affecting the system performance. The results, in line with other studies in the literature, show that the integration of advanced materials, low-resistance electrodes, heat recovery systems, and renewable energy is critical to increasing the efficiency of electrolyzer systems and minimizing energy losses. The modeling results reveal that machine learning programs have significant potential to achieve high accuracy in electrolysis performance estimation and process view. This study aims to contribute to the production of growth generation technologies and will shed light on global and technological regional decision-making for sustainable energy policies as it expands.

The use of artificial intelligence (AI) is related to the dynamic development of digital skills. This article focuses on the impact of AI on the work of non-profit organizations that aim to help those around them. Based on 10 semi-structured interviews, it is presented here how it is possible to work with AI and in which areas it can be used—in social marketing, project management, routine bureaucracy. At the same time, workers and volunteers need to be educated in critical and logical thinking more than ever before. These days, AI is becoming more and more present in almost all the activities, bringing several benefits to those making use of it. On the one hand, by using AI in the day-to-day activities, the entities are able to substantially decrease their costs and have the advantage of being able to have, in most cases, a better and faster job done. On the other hand, those individuals that are more creative and more innovative in their line of work should not feel threatened by those situations in which organizations decide to use more AI technologies rather than human beings for the routine activities, since they will get the opportunity to perform tasks that truly require their intellectual capital and decision making abilities.

Adequate sanitation is crucial for human health and well-being, yet billions worldwide lack access to basic facilities. This comprehensive review examines the emerging field of intelligent sanitation systems, which leverage Internet of Things (IoT) and advanced Artificial Intelligence (AI) technologies to address global sanitation challenges. The existing intelligent sanitation systems and applications is still in their early stages, marked by inconsistencies and gaps. The paper consolidates fragmented research from both academic and industrial perspectives based on PRISMA protocol, exploring the historical development, current state, and future potential of intelligent sanitation solutions. The assessment of existing intelligent sanitation systems focuses on system detection, health monitoring, and AI enhancement. The paper examines how IoT-enabled data collection and AI-driven analytics can optimize sanitation facility performance, predict system failures, detect health risks, and inform decision-making for sanitation improvements. By synthesizing existing research, identifying knowledge gaps, and discussing opportunities and challenges, this review provides valuable insights for practitioners, academics, engineers, policymakers, and other stakeholders. It offers a foundation for understanding how advanced IoT and AI techniques can enhance the efficiency, sustainability, and safety of the sanitation industry.

The economy, unemployment, and job creation of South Africa heavily depend on the growth of the agricultural sector. With a growing population of 60 million, there are approximately 4 million small-scale farmers (SSF) number, and about 36,000 commercial farmers which serve South Africa. The agricultural sector in South Africa faces challenges such as climate change, lack of access to infrastructure and training, high labour costs, limited access to modern technology, and resource constraints. Precision agriculture (PA) using AI can address many of these issues for small-scale farmers by improving access to technology, reducing production costs, enhancing skills and training, improving data management, and providing better irrigation infrastructure and transport access. However, there is a dearth of research on the application of precision agriculture using artificial intelligence (AI) by small scale farmers (SSF) in South Africa and Africa at large. The preferred reporting items for systematic reviews and meta-analyses (PRISMA) and Bibliometric analysis guidelines were used to investigate the adoption of precision agriculture and its socio-economic implications for small-scale farmers in South Africa or the systematic literature review (SLR) compared various challenges and the use of PA and AI for small-scale farmers. The incorporation of AI-driven PA offers a significant increase in productivity and efficiency. Through a detailed systematic review of existing literature from inception to date, this study examines 182 articles synthesized from two major databases (Scopus and Web of Science). The systematic review was conducted using the machine learning tool R Studio. The study analyzed the literature review articled identified, challenges, and potential societal impact of AI-driven precision agriculture.

Purpose: This research examines the intricate interplay between Business Intelligence (BI), Big Data Analytics (BDA), and Artificial Intelligence (AI) within the realm of Supply Chain Management (SCM). While the integration of these technologies has promised improved operational efficiency and decision-making capabilities, concerns about complexities and potential overreliance on technology persist. The study aims to provide insights into achieving a balance between data-driven insights and qualitative factors in SCM for sustained competitiveness. Design/methodology/approach: The research executed interviews with ten Arab Gulf-based consulting firms. These companies’ ability to successfully complete BI projects is well recognised. Findings: Through examining the interplay of human judgement and data-driven strategies, addressing integration challenges, and understanding the risks of excessive data reliance, the research enhances comprehension of the modern SCM landscape. It underscores BI’s foundational role, the necessity of balanced human input, and the significance of customer-centric strategies for lasting competitive advantage and relationships. Practical implications: The research provided information for organizations seeking to effectively navigate the complexities of integrating data-driven technologies in SCM. The research is a foundation for future studies to delve deeper into quantitative measurement methodologies and effective data security strategies in the SCM context. Originality: The research highlights the value of integrating BI, BDA, and AI in SCM for improved efficiency, cost reduction, and customer satisfaction, emphasising the need for a balanced approach that combines data-driven insights, human judgement, and customer-centric strategies to maintain competitiveness.