Analyze Survey write Thesis and presentation

Analyze Survey write Thesis and presentation on Artificial intelligence (AI) in Accounting field

PUT HERE THE FULL TITLE OF YOUR THESIS.
THESIS TITLE
Thesis Submitted in Partial Fulfillment of the Requirements for the Award of the
Degree of
MASTER OF BUSINESS ADMINISTRATION
BY
PUT YOUR NAME HERE
Under Supervision
Supervisors Name
COLLEGE OF ADMINISTRATIVE AND FINANCIAL SCIENCES
SAUDI ELECTRONIC UNIVERSITY
2021-2022
Declaration Certificate
The work entitled, ‘‘Put Your Title of Thesis Here’’, embodies the results of the original
research work carried out by me in the College of Administrative and Financial Sciences,
Department of Business Administration Saudi Electronic University. This research work has
not been submitted in part or full for the award of any other degree at SEU or any other
university.
Date: – ______________________
(Signature)
Place: – ______________________
(Full Name of the Candidate)
Acknowledgement (Optional)
The acknowledgement for thesis is the section where you thank all people, institutions, and
companies that helped you complete the project successfully. It is similar to a dedication,
except for the fact that it is formal.
TABLE OF CONTENTS
Chapter 1. Introduction
1.1 General Introduction
1.2 Research Questions
1.3 Research Objectives
1.4 Significance of the Study
1.4.1
Managerial Relevance
1.4.2
Scientific Implications
Chapter 2. Literature Review
2.1 Heading 1
2.1.1
Sub Heading 1
2.1.2
Sub Heading 2
2.2 Heading 2
2.2.1
Sub Heading 1
2.2.2
Sub Heading 2
2.2.2.1
Sub-Sub Heading 1
2.3 Heading 3
2.3.1
Sub Heading 1
2.6 Hypotheses
Chapter 3. Methodology
3.1 Research Approach
3.2 Research Design
Chapter 4. Analysis and Results
4.1.1. Sub Heading 1
4.1.2
Sub Heading 2
4.2 Heading 1
Chapter 5. Discussion and Conclusion
5.1 Discussion
5.2 Conclusion
5.3 Managerial Relevance
5.4 Scientific Implications
5.4 Limitations and Scope for Future Research
References
Appendices
Bibliography
Page No. (from-to)
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
Page No.
LIST OF TABLES
Table (2.2.1.1)
Title of Table Here ………………………………..………
Page No.
Table (3.2)
Table (4.1)
Table (4.2)
Title of Table Here ……………………………………
Title of Table Here ………………………………………
Title of Table Here ………………………………………
Page No.
Page No.
Page No.
LIST OF FIGURES
Figure (4.2.1)
Title of Figure Here………………………………
Page No.
Figure ( )
Title of Figure Here………………………………
Page No.
Figure ( )
Title of Figure Here………………………………
Page No.
Figure ( )
Title of Figure Here………………………………
Page No.
Figure ( )
Title of Figure Here………………………………
Page No.
Abstract
Background: – Summarize the latest knowledge on the issue by presenting a statistic, or a
trend and explain why your topic is important to study. What is need or rationale of choosing
your field of research?
Purpose:-What did you want to find out? Present here the statements of your research
questions. What was your research focused on?
Research Design and Methodology: – How did you go about finding it? Which research
design you chose and why? What methodology did you use to address the research problem?
Provide crisp description of how and when outcomes were measured, including any
questionnaire/instruments used, when and how the data was collected, and which statistical
methods were used to analyze data and why.
Findings: – What did you find? What data or outcomes did you observe? What trend or
relation between the variables you established.
Practical Implications: – Briefly describe how your research findings can be used for policy,
practice, or theory building in your field. Nevertheless, you must state how your findings can
be important for managers and other practitioners in the industry/corporate world.
Originality/Value – What new or novel knowledge your research contributed to the scholarly
or practitioner world.
Limitations and Future Research Directions:
-What were the main limitations or
constraints that affected your study? Whether these limitations are expected or not, and
whether they are due to research design or due to methodology or of any stage of your study.
Example; there can be issues with sample size and selection, time constraints or limitations
can arise due to absence of previous studies in the field etc.
Further, you must state here the scope for future research in your studied topic. Based on the
results of your study, you may state the impact that your research outcome might have on
future research or policy decision or the relevant field of interest of your study. Help the
researchers by describing how your findings can be further advanced.
CHAPTER 1
Page |1
INTRODUCTION
1.1. General Introduction
We, human beings, are continuously evolving as indispensable thinking creatures of the
universe. The man has come a very long way and has rightly made great strides in almost every
conceivable field of achievement. Scientific breakthroughs and technological advancements have
enhanced our confidence in understanding or even conquering the nature at large. The man is
regarded to be in the midst of best of times, the world have ever witnessed. Some fifty years
back, no one could have imagined the level of the technological feat or the extent of global
integration of countries which we are experiencing now. Considering the increasing share of
emerging economies in the global growth, there have been substantial improvements in enriching
the lives of millions of people around the globe.
1.2. Research Questions
The research questions is one of the most important parts of your research project, thesis or
dissertation. It’s important to spend some time assessing and refining your question before you
get started. The exact form of your question will depend on the length of your project, the type of
research, the topic, and the research problem. But all research questions should be focused,
specific, appropriately complex, and relevant to a social or scholarly issue.
The research questions for this study are:
1) What are the skills & resources required for the success of social enterprises & what are
those skills where the enterprise can invest in?
2) What are the input factors for implementing the social enterprise evaluation process?
1.3. Research Objectives
Formulating research objectives in an appropriate manner is one of the most important aspects of
your thesis. This is because research aim and objectives determine the scope, depth and the
overall direction of the research. Research question is the central question of the study that has to
be answered on the basis of research findings. The objectives of a sample thesis are given under:
Hence, the research, “Title of your research’’ has been formulated with the following primary
objective:
1) To get a deeper understanding of the critical success factors of social enterprises
operating in different social settings in India in terms of their influence in social
entrepreneurship success.
Page |2
Depending upon the nature of your study, you can divide the main objective into sub-objectives
also. However, this is optional. You can have only main objective or you can divide it into the
required number of sub-objectives depending upon the nature of your study. For example, the
above mentioned main objective can be divided into following sub-objectives.
Thus, in accordance with the above-mentioned primary objective, the study was acknowledged
with the set of following set of sub-objectives in order to conduct the research in a more
comprehensive way:
✓ To determine the importance and criticality of individual-level factors of leadership,
entrepreneurship orientation, networking, business planning skills and their constituent
attributes in social enterprise success.
✓ To determine the importance and criticality of organizational-level factors of innovative
financing, triple bottom line planning, social enterprise marketing, community
engagement, organizational culture, social impact evaluation, frugal innovation, human
capital and their constituent attributes in social enterprise success.
✓ To determine the importance and criticality of institutional-level factors of Government
support and its constituent attributes in social enterprise success.
1.4. Significance of the Study
It provides details to the reader on how the study will contribute such as what the study will
contribute and who will benefit from it. It also includes an explanation of the
work’s importance as well as its potential benefits. For example the above mentioned example,
the significance can be written in the following way
The research makes important contributions to existing literature on the critical factors
determining the success of social enterprises from both managerial and academic point of view:
1.4.1. Managerial Relevance
The findings of this thesis are of great concern from the managerial point of view as it identifies
and analyses the various factors that have a critical role in determining the success of social
enterprises. It is also holding immense importance with respect to the social entrepreneurship
practitioners, as they can take the strategic decision of the enterprises based upon the knowledge
of these factors.
1.4.2. Scientific Relevance
Page |3
Social entrepreneurship is still considered to be in its budding phase and thus lacks a
consolidated foundation and conceptual clarity. The field is having fragmented literature and
there is the lack of consensus regarding the framework and theory of social entrepreneurship.
While social entrepreneurship remains an underdeveloped field of thought and knowledge, the
theories concerning the creation, management, and performance of social enterprises are yet to
be crafted. The literature available on the social enterprises is very scant and nothing has been
contributed in the way of developing a coherent picture of critical success factors in these
enterprises.
Page |4
CHAPTER 2
Page |5
REVIEW OF LITERATURE
2. In this chapter all the literature available on the different approaches to the concept of your
research is explicitly reviewed. Here you can write the outline or plan of your review like in how
many sections and what you are discussing in each section.
2.1. Sample Main Heading
Social entrepreneurship in common parlance refers to entrepreneurial activity with an embedded
social purpose. Although, entrepreneurial activities with a social concern can be traced back in
the history but the social entrepreneurship as an innovative model for social problem solving has
recently emerged (Robinson et al., 2009; Mair & Marti, 2006; Peredo & McLean, 2006; Dees et
al., 2002; Chell, 2007). Thus, social entrepreneurship mainly stands for endeavors which
primarily focus over social value creation and thus social mission remains central to every social
entrepreneurship activity.
The social entrepreneurship has become a global phenomenon, impacting societies by catalyzing
social transformations for societal wellbeing. The phenomenon mainly addresses the basic needs
of human society which were neglected in the race for mainstream development. As such, the
phenomenon can occur in any society and often such local social entrepreneurship initiatives
have the potential for scale up and replication at the global level. E-g: Microfinance of
Bangladesh.
2.1.1. Sub Heading Sample
You can put any sub heading as per the nature of your study. For-example, for the sample study
which was mentioned in chapter 1, the subheading is discussed as follows. According to
Margolis & Walsh, (2003) ‘‘the world cries out for repair and social entrepreneurs are called
upon to play a central role in fighting against deep-seated problems of human misery’’.
Consequently, social entrepreneurship as a phenomenon is eliciting profound interest among the
elites as well. Successful business men who have earned substantially in the past are now
dedicating significant resources to support social entrepreneurship. For instance, the world’s
largest
search
engine,
‘‘Google’’
has
started
to
award
social
entrepreneurs
(globalimpactchallenge.withgoogle.com), Jeff Skoll (co-founder of e-bay) has donated 4.4
million
pounds
for
establishing
a
research
Centre
for
social
entrepreneurship
(www.skollfoundation.org); Jeff Bezos (founder of Amazon), recently announced a one million
Page |6
US dollar award for innovative approaches and breakthrough solutions to effectively improve
communities or the world at large (www.amazon.com).
2.2. Sample Main Heading 2
As described above, the idea of social enterprise is certainly not new as businesses with social
missions can be traced back in the nineteenth century. Thus, the practice of social enterprise may
well be ahead of the theory as in other areas of social action (Sarah et al., 2002).
2.2.1. The Sub Heading
The social entrepreneurs are seen to lead some ‘unique endeavors’ through the establishment of
some social purpose organizations. Although, entrepreneurs in general do launch or operate an
organization but it is not assumed to be a necessity (Peredo, 2003). Likewise, all businesses and
start-ups are entrepreneurial in nature (Carland, et al., 1984), but there are good numbers of
reasons to well be ahead of the theory as in other areas of social action (Sarah et al., 2002).
2.2.1.1. The Sub Sub Heading
The social entrepreneurs are seen to lead some ‘unique endeavors’ through the establishment of
some social purpose organizations. Although, entrepreneurs in general do launch or operate an
organization but it is not assumed to be a necessity (Peredo, 2003).
Table (2.2.1.1): Title of Table (Sample Table)
Page |7
2.3. Sample Main Heading 3
As described above, the idea of social enterprise is certainly not new as businesses with social
missions can be traced back in the nineteenth century. Thus, the practice of social enterprise may
well be ahead of the theory as in other areas of social action (Sarah et al., 2002).
2.4. Hypothesis
Write here the hypothesis of your study. It can be only one or it can be even more than one as per
your choice and nature of study. For example, for the sample example provided in chapter one,
the hypothesis can be like follows.
For the purpose of achieving the objectives of the study, few hypotheses were presumed. These
were formed on the basis of previous and current studies on the topic of critical success factors
of social enterprises; the hypotheses are described as follows:
Hypothesis -1
H1a: The possession of strong business planning skills in key individuals of social enterprises is
significantly associated with the success of social enterprises.
Hypothesis -2
H2a: Having a strong entrepreneurship orientation in social entrepreneurs is significantly
associated with the success of social enterprises.
Page |8
CHAPTER 3
Page |9
THE METHODOLOGY
3. In this chapter, the research process of your thesis is to be well-defined and described
sequentially. Starting with (1) research preparation, research approach; process of the survey,
concerning research design, participants/respondents, sampling procedure and survey design,
sample plan, research instrument, method of analysis and the limitations are discussed in detail.
3.1. Research Approach
Research approach is a plan and procedure that consists of the steps of broad assumptions to
detailed method of data collection, analysis and interpretation. It is therefore, based on the nature
of the research problem being addressed. The researcher’s choice of a particular research
approach is governed by the nature of the research problems he/she wants to solve (Yin 1994;
Merriam 1998).
3.2. Research Design
Research design represents the overall functional plan or blueprint (Babbie & Mouton, 2008) for
the research project. Whereas research methodology refers to the standard set of tools,
techniques, and approaches used for the purpose of collecting, analyzing and interpreting data by
the researcher, the research design is the purposeful way in which such methods are linked
together to address the research questions or reach conclusions. Tempering an appropriate
research design is critical for the attainment of specified goals or objectives outlined for the
research project. Therefore, the research design is ought to be trustworthy and reliable while
being scientifically grounded (Cooper & Schindler, 2006; Churchill & Iacobucci, 2002).
The research design refers to the overall strategy that you choose to integrate the different
components of the study in a coherent and logical way, thereby, ensuring you will effectively
address the research problem; it constitutes the blueprint for the collection, measurement, and
analysis of data.
P a g e | 10
CHAPTER 4
P a g e | 11
ANALYSIS AND RESULTS
4. This chapter analyses and interprets the data collected. The chapter discusses the results of the
study. You can divide the chapter into the desired number of sections and sub-sections.
Analysis is still a method or a tool being used to break down your findings.
4.1. Put Sample Main Heading
Here you can write the first part of your results and analysis section. For example, you can put
here the demographic data analysis etc. You can divide it into as many number of sub-sections as
required.
4.2. Put Sample Main Heading
Here you can write the second part of your results and analysis section. For example, you can put
here main data analysis with the corresponding results etc. You can divide it into as many
number of sub-sections as required.
Water & Sanitation
10%
Agriculture
8%
Others
0%
Education
12%
Health
16%
Financial
Inclusion
7%
Health
Education
Energy
Environment
Energy
22%
Environment
11%
Financial Inclusion
Agriculture
Water & Sanitation
Others
Livelihood
Promotion
14%
Figure (4.2.1): Response Summary as per the Type of Social Enterprises’ Legal Structure
(Replace or Delete as required)
P a g e | 12
CHAPTER 5
P a g e | 13
DISCUSSION AND CONCLUSION
5. This chapter contains an extensive coverage for discussion, interpretation and validation of the
survey results. Further, the chapter delineates the discussions on the part of study limitations and
prospectus for future research, and leads to a broad conclusion at the end of the chapter.
5.1. Discussion
The purpose of the discussion is to interpret and describe the significance of your findings in
light of what was already known about the research problem being investigated and to explain
any new understanding or insights that emerged as a result of your study of the problem. The
discussion will always connect to the introduction by way of the research questions or
hypotheses you posed and the literature you reviewed, but the discussion does not simply repeat
or rearrange the first parts of your paper; the discussion clearly explain how your study advanced
the reader’s understanding of the research problem from where you left them at the end of your
review of prior research level.
5.2. Conclusion
The conclusion is intended to help the reader understand why your research should matter to
them after they have finished reading the paper. A conclusion is not merely a summary of your
points or a re-statement of your research problem but a synthesis of key points.
5.3. Managerial Relevance
Write here an account of the managerial relevance of your study. Just to revise the one
mentioned in chapter 1 in light of the findings of the study.
5.4. Scientific Implications
Write here an account of the scientific implications of your study. Just to revise the one
mentioned in chapter 1 in light of the findings of the study.
5.5. Limitations and Scope for Future Research
Every study has limitations. Study limitations can exist due to constraints on research design or
methodology, and these factors may impact the findings of your study. However, many
researchers are reluctant to discuss the limitations of their study in their papers, feeling that
bringing up limitations may undermine its research value in the eyes of readers and reviewers.
You may choose to conclude the section by making suggestions for further research. Although
your study may offer important insights about the research problem, this is where you can
P a g e | 14
address other questions related to the problem that remain unanswered or highlight previously
hidden questions that were revealed as a result of conducting your research. You should frame
your suggestions by linking the need for further research to the limitations of your study [e.g., in
future studies, the survey instrument should include more questions that ask…”] or linking to
critical issues revealed from the data that were not considered initially in your research.
P a g e | 15
References
P a g e | 16
1) Acs, Z. J., & Audretsch, D. B. (2005). Entrepreneurship, innovation and technological
change. Foundations and Trends in Entrepreneurship, 1(4), 1–65.
2) Adams, C. (2015). Understanding integrated reporting: The concise guide to integrated
thinking and the future of corporate reporting. Do Sustainability.
3) Adler, P., & Kwon, S. (2002). Social capital: Prospects for a new concept. Academy of
Management Review 27(1) 17-40.
4)
P a g e | 17
SAMPLE ANNEXURE
As an expert reviewer to the Questionnaire on the Critical Success Factors in Indian Social
Enterprises, it would be highly appreciated if you could also answer the following
diagnostic questions related to the questionnaire. Please select the option that is most
appropriate.
Please put a tick mark against your choice in appropriate box as per the following scale
1=To no degree 2=To a less degree 3= To a fair degree 4=To a high degree 5= Totally
Part-I
Question/Statement
1
2
3
4
5
1. To what degree did you
comprehend the questions?
2. To what degree did you
understand the aim and objectives
of the Questionnaire?
3. To what degree did you feel
that the Questionnaire was
comprehensive in its coverage
of possible critical success
factors?
4. To what degree did you feel that
the Questions were logically
structured in the questionnaire?
Part-II
1. How long did it take to complete the questionnaire? Please tick (✓) against your
choice
0-10 min.
10-20 min
20-30 min
>30 min
2. Did you find the instructions provided to complete the questionnaire clear and
simple? Please tick (✓) against your choice
Yes
No
3. Your other observations/comments about the questionnaire. Please elaborate
Use extra sheet attached (if necessary)
– – – – – — – – – – — – – – – — – – – – — – – – – — – – – – — – – – – — – – – – — – – – – – – – – – — – – – – — – – – – — – – – – — – – – – — – – – – — – – – – — – – – – — – – – – – – – – – — – – – – — – – – – — – – – – — – – – – — – – – – — – – – – — – – – – — – – – – – – – – – — – – – – — – – – – — – – – – — – – – – — – – – – — – – – – — – – – – — – – – – – – – – – — – – – – — – – – – — – – – – — – – – – — – – – – — – – – – End – thank you very much for your participation!
P a g e | 18
Guidelines for online presentations
1) Presentation time: 10 minutes for presentation + 2 minutes for question/answer
session.
2) Maximum slides for presentation is 12.
3) the presence of the supervisor and an evaluator is compulsory in the virtual session
of presentations
4) presentations should be scheduled in week 13
5) the presentation can be cancelled if the student has not submitted his final draft on
blackboard.
1
LITERATURE REVIEW
On
Technology integration and artificial intelligence (AI)
in the accounting field
By
[MESHARI MOHAMMED ALJEHANI]
Enrolment No. 220001242
[Business Administration]
[Master in Business Administration]
[College of Administrative and Financial Sciences]
[Insert Course Code: MGT 675]
[Jeddah Branch]
Date of Submission: 19 02 2024
Supervisor Name:
Dr. Abdullah A.Alakkas
2
2. I. Introduction to the Literature Review
This section of the literature review is the first one, where the context is created, as well as the
problem discussed and the role played by technology and AI in the accounting area. It highlights
the objective of the literature review, which is to reevaluate the existing research critically, reveal
the missing points, and finally make the theoretical background for the research task. He outlines
the premium that the review has in scope and structure, allowing the reader to know what to
expect and how the material in the subsequent parts is organized. Besides, it points to the
necessity of conducting technological influence on accounting practices project as a research
focus this signals the weight of scientific endeavor. By the end of the introductory segment, the
readers are exposed to the underlying theme of the article as well as to the particular, which will
be helpful in improving the knowledge in the dimension of accounting and technological
integration.
2.2 Review of related literature
The current situation in the technical integration and AI-oriented accounting research will help us
gain an overall sense of the current situation in the literature aspect. Relying on a sample of
sources with different theoretical focuses, part two will summarize the crucial findings,
theoretical approaches as well as empirical data. Readers would be presented with the result of a
synthesis of the views of different authors from different points of view, as this would give you a
more holistic understanding of the state of the art of the discipline. Besides, it facilitates many
essential things like detection of the common subjects, themes, and patterns highlighting the
areas of agreement or disagreement within the literature. In this part, the research methodology is
articulated with critical assessment and synthesis. The primary and secondary data are described
in this section. Therefore, the review of the related literature will be the base of the research
3
project that will be operating from it and incorporating the existing knowledge. Then, it serves as
a base for subsequent research activities.
2.3. Critique of Literature
The analysis of literary pieces as a critique involves an examination of the positives and
negatives that are identified in prior research about technology integration combined with
artificial intelligence in accounting. This section deals with laying out the used methodologies,
theoretical frameworks, and empirical evidence in past studies as well as with the reliability,
validity, and generalizability of their findings. On top of this, it works out any biases, limits, or
methodological overlooks that might exist in the literature being reviewed. Critical thinking,
through which readers get an in-depth understanding of the existing research by evaluating its
quality and credibility, is a critical factor in their process of discourse; in the end, only the
findings that they consider robust are deemed reliable and close consideration is warranted to the
ones that seem questionable. This paragraph is on the evolution of governance policies to
accommodate the technological effect on accounting as one of the components that relate to the
objective of analyzing governance approaches. Using the data from the text, this part of the guide
is dedicated to the analysis of how organizations can become proactive in terms of change
introducing and change management.
2.4 Research Gaps
Among other face-to-face firms’ efforts to integrate AI in accounting practices are those gaps
which the science has in the respective sphere of research. First, although existing research
reveals that AI enables accuracy and effectiveness in accounting, the lack of comprehensive
studies on the consequences on job roles, organizational set-up and professional ethics in the
long term makes AI adoption in accounting a centre of the debate. However, a gap regarding
4
eminent challenges accounting professionals might experience while implementing AI
technologies is left untouched, for instance, the resistance to change, skill gaps, and cultural
factors in an organization. To add to this, many researchers do not assess the impact of
governance in the field of accounting AI regulatory practices and holding responsible and
accountable for their use. Filling these knowledge gaps by research is the only possible way of
furthering AI understanding in this area and providing data to policymakers, practitioners, and
teachers regarding the consequences of AI applications.
2.5. Theoretical framework
The theoretical approach is the foundational scheme from which you can question and analyze
how technology and AI have been blended into accounting activities. First, the literature review
will involve insights from previous literature into the different theoretical perspectives in the
background of the research work. For instance, the Technological Acceptance Model (TAM) is
an example of this perspective. This model posits that attitudes and perceptions of users impact
their acceptance of the adoption of technology. Damerji and Sallimi (2021) argue that perceived
usefulness and ease of use constitute the main factors promoting the adoption of AI accounting.
Moreover, Normalization Schools focus on organizational norms, values, and structure, which
are helpful in understanding how institutions affect the implementation and usage of AI in
accounting offices. Through these theoretical frameworks, researchers can then delve into a
systematic exploration of what these socio-economic factors are that are dictating AI adoption
and the upshot of technology integration in accounting within firms and the general economy.
2.6. Conceptual Framework
Moving onto the theory that was established in the literature section, the conceptual framework
defines the core concepts, variables, and relationships relevant to the tech and artificial
5
intelligence integration in accounting practices. By building on the insights of the existing
literature, the conceptual framework is focused on the identification of critical elements such as
technological acceptance, organizational culture, and governance practices. These projects
emphasize the interplay of these factors when it comes to AI adoption and implementation in
accounting firms. In addition, the framework summarises the distinctions and hypothetical
connections between the critical constructs while providing the foundation for the empirical
research. The conceptual framework implicitly makes the research process more targeted by
distinguishing the research hypothesis and data collection charts from the others. By using
systematic constructively research can study how systems are operating, it contributes to the
development of the theory of how technology is applied in accounting and derives practical
strategies for its implementation.
2.7 Chapter Summary
The catchphrase in this chapter is We looked at the current literature related to the integration of
technology and AI in accounting endeavours. We carried out the first series of studies by Han et
al. (2023), Hasan (2021), Mohammad et al. (2022), Vărzaru (2022), and Damerji and Sallimi
(2021), which provided the potential risks and use of AI in accounting as mentioned below. Thus,
this research agreement emphasized the role of ethics, regulation and governance, so that the
proper setting for the deployment could be possible. We talked about theories like the Technology
Acceptance Model and the Institutional Theory because they provide insights into the account
factors that lead to the carrying of AI by accounting firms. This framework supplements the
theories and is composed of the constructs and hypotheses that are essential to using the accounting
practice with information technology. After completing a thorough analysis of current studies, the
6
research questions have been unearthed, providing a platform for proceeding with empirical
research, as subsequent chapters will further explain.
2.8. Synthesis of Literature and Identification of Gaps
The analysis of the literature itself illustrates a more comprehensive consciousness of AI and
technology integration in accounting practices. Studies, as remarked by Han et al. in 2023, Hasan
in 2021, Mohammad et al. in 2020, Damerji and Sallimi in 2021, and Vărzaru in 2022, identified
how AI might be helpful in data accuracy, deepening decision-making, and hastening the
completion of any task. However, in their favour are the innovations of these researchers, but some
of the issues remain unaddressed. Initially, studies are inadequate cumulative because of their lack
of scalability as well as particular hindrances of AI application in accounting is not much
concerned with role, job structure, and ethics. On the flipside, there’s also not much information
about what the challenges and barriers are that accounting professionals are likely to face in trying
to integrate AI technologies e.g. resistance to change, skills gap and institutional factors within
their organizations.
7
References
Damerji, H., & Salimi, A. (2021). The mediating effect of use perceptions on technology
readiness and adoption of artificial intelligence in accounting. Accounting Education, 30(2),
107-130.
https://www.tandfonline.com/doi/abs/10.1080/09639284.2021.1872035
Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing
with blockchain technology and artificial Intelligence: A literature review. International
Journal of Accounting Information Systems, 48, 100598.
https://www.sciencedirect.com/science/article/pii/S1467089522000501
Hasan, A. R. (2021). Artificial Intelligence (AI) in accounting & auditing: A Literature review.
Open Journal of Business and Management, 10(1), 440-465.
https://www.scirp.org/journal/paperinformation?paperid=115007
Khaled Alcoholic, A., & Al-Sartawi, A. (2022, May). Artificial intelligence and its impact on
accounting systems. In European, Asian, Middle Eastern, North African Conference on
Management & Information Systems (pp. 647-655). Cham: Springer Internation
Publishing. https://link.springer.com/chapter/10.1007/978-3-031-17746-0_51
Mohammad, S. J., Hamad, A. K., Borgi, H., Thu, P. A., Sial, M. S., & Alhadidi, A. A.
How artificial intelligence changes the future of the accounting industry.
(2020).
International
Journal of Economics and Business Administration, 8(3), 478-488.
https://www.researchgate.net/profile/MuhammadSial/publication/343817605_How_Artificial_Intelligence_Changes_the_Future_of_Acco
unting_Industry/links/5f41dfe392851cd3021d4123/How-Artificial-Intelligence-Changesthe-Future-of-Accounting-Industry.pdf
8
Vărzaru, A. A. (2022). Assessing artificial intelligence technology acceptance in managerial
accounting. Electronics, 11(14), 2256. https://www.mdpi.com/2079-9292/11/14/2256
SAUDI ELECTRONIC UNIVERSITY
COLLEGE OF BUSINESS AND FINANCIAL SCIENCES
Postgraduate Thesis Manual
(For Students and Supervisors)
2020
[Copyright@ Saudi Electronic University]
1. Plagiarism Policy
Regarding Plagiarism, please note the following:
o Student shall submit the report online after Supervisor’s approval.
o Supervisor will check the work for possible plagiarism.
o If the report is acceptable the Anti-plagiarism report shall be generated, which
would be verified and approved that the plagiarism index 25%, the supervisor is requested to
submit the work to the college research committee for review.
o If the college research committee deemed the work to be extensively plagiarized
and violates the University’s ethical rules and regulations, the committee may
recommend the termination of the project and fail the student in the course. No
other chance will be given to the students who are found to be plagiarizing.
2. Formatting of the Project Report
Note: The approved thesis template contains all the settings as per the following guidelines.
You need to simply place your text without changing the format. However for your
reference, the same guidelines are discussed below:
a.
Length, Spacing and Font Size
The Research Project will be ideally between 60 to 80 pages; Times New Roman 1.5 line
spacing and a standard font size of 12 point size. It should be used for the text and front matter
materials except for the title page, chapter headings and tables where different line spacing and
fonts may be used. The print quality should be dark and clean.
b.
Margins
The margins throughout the report or manuscript should be at least 25mm or 1 inch on the right,
top and bottom. The left hand margin must be set to 1.2 inches to allow for binding. See template
also.
c.
Numbers and Percentages
Numbers in texts should be written in “Arabic numbers”. For instance, chapter 1, chapter 3
table 2.1 or figure 4.1.
d. Version of English
The department recommends the use of US English language. If the candidate is using a spellcheck facility he/she should ensure that it is set to “US English”. This is very important because
a number of words are spelt quite differently in US English.
e.
Research Project/Thesis Contents
Students are expected to compile their proposals to follow the format shown below:
Preliminary pages:
 Title page
Required
 Declaration Certificate
 Acknowledgement (Optional)
 Table of contents
 List of tables
 List of figures
Required
 Abstract
The text
 Chapter One: Introduction
 Chapter Two: Literature review
 Chapter Three: Methodology
 Chapter Four: Analysis and Results
 Chapter Five: Discussion and Conclusion
 References
 Bibliography
 Appendices
The discussion on what to include within each heading, section and sub-section along with an
example is mentioned in the approved thesis template. Further, you can consult your supervisor
for any clarification on formatting of your project.
3. Evaluation
The Project will be graded through a comprehensive assessment rubric. To learn about the
criteria of evaluation, you can review the rubric at annexure- 1. Therefore, the project will be
evaluated on the basis of quality of project work and its presentation given by the student in
front of a committee consisting of two members between specified dates.
1)
Project Supervisor
2)
Supervisors’ Coordinator