Artificial Intelligence (AI)
3 articles filed under this keyword.
The Use of Artificial Intelligence in Corporate Social Responsibility Reporting
Bestoon Othman, Sazan Othman Rashed, Handren Azad Mohammed
The following paper discusses the potential contribution of Artificial Intelligence (AI) in enhancing expanded transparency and stakeholder involvement of Corporate Social Responsibility (CSR) reporting. Due to the growing pressure on organizations to disclose the accurate and timely information related to sustainability, AI technologies open an opportunity to enhance the quality and accessibility of CSR disclosures. The study makes use of the quantitative research design with a well-designed survey questionnaire that has been distributed among corporate managers, CSR officers, and IT practitioners in major International Oil & Gas Companies in Kurdistan Region of Iraq (KRI). The number of questionnaires distributed was 180 and 152 valid responses were obtained and analyzed. The gathered data underwent analysis with the help of SPSS software to determine the correlation of the use of AI tools in CSR reporting and the perceived transparency and stakeholder engagement. The hypotheses of the study were tested by means of descriptive statistics, correlation analysis, and regression models. Results indicate that there is a strong positive correlation between the AI adoption and improvement in the transparency and briefing of stakeholders in reporting of CSR. Moreover, the findings also indicate that AI will first allow more effective data processing, real-time reporting, and increase trust of the stakeholders. This study has both practice-based and theoretical impact; it advises the companies interested in using AI in their CSR campaigns and also contributes to the premature field of scholarly knowledge based on digital technologies and corporate sustainability.
Volume 13 · Issue 7 · July 2026Employing Artificial Intelligence Techniques in the Development of Financial Accounting Systems
Bayar Jumaah Khudhur, Iman Othman Ahmad, Darya Harbi Ibrahim
In light of the rapid developments witnessed in today's world, it has become essential to reconsider the methods applied in accounting practices. Artificial intelligence (AI) offers significant potential to enhance the quality of accounting information and support decision-making processes. This study, both in its theoretical and practical aspects, aims to examine the impact of utilizing artificial intelligence techniques on the quality of accounting information, in addition to understanding the extent of their contribution to improving the efficiency and decisions of users. To achieve the objectives of this study and test its hypotheses, a questionnaire consisting of three main dimensions will be designed and distributed to a sample of accountants and auditors in the city of Erbil. The collected data will be analyzed using the Statistical Package for the Social Sciences (SPSS), ultimately leading to a set of conclusions and recommendations.
Volume 12 · Issue 6 · December 2025Challenges of Using AI in Teaching EFL at the University of Duhok
Mousa Hussein Mousa, Lureen Ibrahim Naser
The potential of integrating Artificial Intelligence (AI) into English as a Foreign Language (EFL) learning is invested in to a significant extent, which yields tangible progress in language teaching, testing, and learning. The use of AI in EFL education, however, is faced with certain challenges and specific barriers. This study aims to investigate the opinions of EFL instructors on these challenges and barriers. This research employs both qualitative and quantitative research strategies, which include interview sessions and a survey questionnaire, with 42 EFL teachers from the departments of English in colleges of Basic Education and Languages at the University of Duhok. The results showed that EFL teachers identify key challenges to AI adoption, including a lack of training, limited institutional support, and unreliable internet connections. Additionally, many teachers express concerns about the costs, the lack of sufficient computers, and the absence of clear guidelines for implementation. These barriers have notably hindered the practical integration of AI in the EFL classroom, limiting teachers' ability to apply new technologies and preventing a full understanding of AI’s potential to support personalized instruction and interactive learning environments. These findings offer valuable insights into methods that help EFL teachers increase their awareness of AI, enabling them to understand how AI can be effectively introduced into EFL practice without fear of failure.