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4 papers from our local library contribute to this synthesis, with an average publication year of 2026.

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social_science4 papersavg year 2026weak evidence

The impact of integrating artificial intelligence with management accounting on financial reporting quality in Iraqi government banks

Research gap analysis derived from 4 social_science papers in our local library.

The gap

The study identifies a gap in the literature regarding the impact of integrating artificial intelligence with management accounting on financial reporting quality in Iraqi government banks. The study also identifies a gap in the literature regarding the mediating role of financial reporting quality in the relationship between AI and management accounting integration and stakeholder confidence.

Evidence profile

Sourced from the future-work section and stated challenges and stated research gap of the source papers, classified as general, spanning 4 journals.

Research trend

Established — well-defined area with open sub-problems.

Supporting evidence — 4 representative gaps

Artificial Intelligence Governance and Organizational Readiness in Banking: Evidence from Albania (2026) · Administrative Sciences · doi
Further research could explore the relationships between Data and Technology Readiness, Environmental/Regulatory Pressure, Capability-Governance Readiness, Responsible AI Orientation, Perceived Benefits, Adoption Barriers, and Intention to Invest in or Scale AI in other banking systems, - Future studies could investigate the impact of AI adoption on operational efficiency, analytical capacity, risk management, and service delivery
generalfuture-work section
Keywords: further research explore relationships between data technology readiness
Sustainable Banking Practices and Environmental Responsibility: Examining the Role of Green Banking in Achieving Long-Term Financial and Environmental Performance (2026) · International Journal of Creative and Open Research in Engineering and Management · doi
Further empirical studies are needed to evaluate how ESG integration, digital innovation, and organizational capabilities jointly influence environmental and financial performance. The study suggests that future research should focus on the role of AI and digital transformation in sustainable banking. The study highlights the need for comparative analyses between public and private sector banks.
generalfuture-work sectionevidence 5/5
Keywords: further empirical studies needed evaluate esg integration digital
Artificial Intelligence and Digitalization in Financial Operations Management: A Conceptual Framework for Value Creation, Risk Mitigation, and Organizational Transformation (2026) · International Journal For Multidisciplinary Research · doi
The adoption of AI and digitalization in financial operations faces challenges such as data governance, organizational readiness, employee skill gaps, and ethical and regulatory considerations. The implementation of AI-powered tools requires substantial investments in data quality and accessibility. The integration of AI and digitalization into existing workflows and organizational structures is a complex challenge.
generalstated challengesevidence 5/5
Keywords: adoption digitalization financial operations faces challenges data governance
Integrating Artificial Intelligence and Management Accounting Effect on Trust in Iraqi Banks: A Mediating Role of Financial Reporting Quality (2026) · F1000Research · doi
The study identifies a gap in the literature regarding the impact of integrating artificial intelligence with management accounting on financial reporting quality in Iraqi government banks. The study also identifies a gap in the literature regarding the mediating role of financial reporting quality in the relationship between AI and management accounting integration and stakeholder confidence.
generalstated research gapevidence 5/5
Keywords: study identifies gap literature regarding impact integrating artificial

Questions about this gap

The study identifies a gap in the literature regarding the impact of integrating artificial intelligence with management accounting on financial reporting quality in Iraqi government banks. The study… This is supported by 4 representative gap statements extracted from 4 papers, rated weak evidence.

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