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The purpose of this study is to test the antecedent factors that directly influence accounting information systems (AIS) usage, which, in turn, affects net benefits of AIS usage, drawing upon the technology acceptance model (TAM) in the context of Jordan.

To test the suggested research model, an online questionnaire was employed to collect data from 213 owners in Jordanian small and medium-sized enterprises (SMEs). The data were analyzed utilizing bootstrapped procedure by the partial least Squares-structural equation modeling (PLS-SEM).

Out of ten postulated hypotheses, eight were accepted. Mainly, the empirical outcomes confirm the suggested hypotheses that the perceived usefulness (PUS) of AIS is positively and significantly impacted by perceived convenience (PCN) and perceived ease of use (PEU). Besides, the outcomes confirm that AIS usage is significantly influenced by PUS, PEU and perceived compatibility (PCM). Finally, the net benefits of AIS are positively influenced by AIS usage and information technology (IT) knowledge, whereby it was revealed that IT knowledge has a direct and indirect effect.

This study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of an AIS to obtain a better achievement among Jordanian SMEs performance.

The purpose of this study is to gain empirical insights into whether accounting information systems (AIS) usage matters among Jordanian small and medium-sized enterprises (SMEs) during the period of COVID-19 pandemic.

The suggested research model in the current study is based on the extending technology acceptance model (TAM) to test the antecedents’ factors that impact on AIS usage among SMEs. To test the proposed research model, partial least squares structural equation modeling (PLS-SEM) was used.

The empirical findings revealed all postulated hypotheses were accepted except H3. Contrary to what is expected, the empirical outcomes confirmed that perceived compatibility does not affect the perceived usefulness of AIS, and hence, the related hypothesis was rejected.

The results of the current research could be beneficial to a number of managers (owners) to obtain a better understanding of the benefits of AIS success usage among Jordanian SMEs performance during crises time as the COVID-19 pandemic crisis.

The purpose of this paper is to present the legal conditions under which governments may use green artificial intelligence (AI) in city planning. Although Japan was one of the early countries to release its general AI principles, it has been relatively slow in establishing conditions where administrative agencies may use AI. Granted, there have been some recent scholarship that discusses the usage of AI in general under Japanese administrative law, but the use of green AI in city planning under Japanese law has not yet been discussed. Hence, this paper intends to focus on green AI in city planning and discuss the conditions for usage based on different categories of AI.

This paper conducts a legal analysis on the utilization of AI for the purpose of sustainable city planning and administration in Japan. The approach of this paper is to summarize the existing scholarship in Japanese administrative law and analyse the new elements in the new field of green AI in city planning. This paper is not a natural science paper. The social science method of jurisprudence is used. This paper cites only public sources, and no informal literature has been referenced.

This paper establishes the conditions where Japanese central and local government may use green AI in city planning from a legal viewpoint based on three categories. The categories are green AI usage in city planning concerning things, green AI usage in city planning concerning people and green AI usage in city planning concerning automated decision-making.

This research is limited to an analysis of Japanese law, which means that issues other than law are not included in this paper. Further, although general legal issues are discussed, this paper is intended to discuss Japanese law issues only, and foreign laws are not discussed. Therefore, this paper mostly cites Japanese language papers published in domestic journals.

The intended practical implication of this paper is to allow central and local governments to determine – based on the proposed categories – whether green AI can be used for city planning purposes and under which conditions. The authors hope that this will assist the Japanese government in establishing rules on the usage of AI by governmental agencies and allow for the greater actual usage by Japanese central and local governments of green AI in future city planning.

As the theme of this paper deals with governmental use (and the function of a government is to serve society), the social implications at issue can be said to be equivalent to the practical implication.

There have been articles discussing Japanese administrative law restrictions on AI in general. However, as of now, to the best of the authors’ knowledge, there have been no articles published focusing on green AI used for city planning. The authors note that the green AI used for city planning would have different legal implications from AI’s usage by the government in general, such as the chatbot used by the agencies or lethal autonomous weapons by the military force. Therefore, this paper is original in focusing on green AI used for city planning.

Due to the popularity of mobile devices and the development of artificial intelligence (AI), AI-powered mobile fitness applications (MFAs) have entered people's daily lives. However, the extant literature lacks empirical investigations that explore users' continuance usage intentions regarding AI-powered MFAs. To fill this research gap, this paper employs goal-setting theory to establish a research model for exploring how AI-enabled features (i.e. intelligence and anthropomorphism) affect users' perceptions of goal difficulties and goal specificities, which in turn affect their MFA continuance usage intentions.

This paper uses a survey method to analyze the research model, and a total of 223 responses are collected. The partial least squares (PLS) technique is utilized for data analysis.

The results show that intelligence and anthropomorphism affect the continuance usage intention of MFA users through their goal difficulty and specificity. Both intelligence and anthropomorphism positively influence goal specificity, whereas they negatively affect goal difficulty. In addition, goal specificity increases users' MFA continuance usage intention, whereas goal difficulty decreases users' continuance usage intention. The findings of this study provide theoretical contributions for AI technology adoption research and offer practical strategies for firms to retain MFA users.

Based on goal-setting theory, this study reveals that as two primary AI features of contemporary mobile fitness apps, intelligence and anthropomorphism, can increase comprehension of users' perceptions regarding goal difficulty and specificity in the context of users' continuance usage intentions toward AI-powered MFAs.

Artificial intelligence (AI) is transforming consumers' experiences and how firms identify, create, nurture and manage interactive marketing relationships. However, most marketers do not have a clear understanding of what AI is and how it may mutually benefit consumers and firms. In this paper, the authors conduct an extensive review of the marketing literature, develop an AI framework for understanding value co-creation in interactive buyer–seller marketing relationships, identify research gaps and offer a future research agenda.

The authors first conduct an extensive literature review in 16 top marketing journals on AI. Based on this review, an AI framework for understanding value co-creation in interactive buyer–seller marketing relationships was conceptualized.

The literature review led to a number of key research findings and summary areas: (1) an historical perspective, (2) definitions and boundaries of AI, (3) AI and interactive marketing, (4) relevant theories in the domain of interactive marketing and (5) synthesizing AI research based on antecedents to AI usage, interactive AI usage contexts and AI-enabled value co-creation outcomes.

This is one of the most extensive reviews of AI literature in marketing, including an evaluation of in excess or 300 conceptual and empirical research. Based on the findings, the authors offer a future research agenda, including a visual titled “What is AI in Interactive Marketing? AI design factors, AI core elements & interactive marketing AI usage contexts.”

India is a rapidly developing economy with a rapidly expending internet infrastructure and among the largest Generation Z population. This generation is tech savvy and the access to technology and network creates a conducive environment for such usage. Internet banking for the same reasons is growing leaps and bounds. The introduction of artificial intelligence (AI) has created disruptions in the traditional banking also. This paper aims to analyze the comfort level and usage of AI-enabled banking services by Generation Z.

The data is collected from 272 Generation Z members. The differential aspects, that is, the relationship of independent variables with dependent variables (AI-enabled internet banking), were analyzed using the structural equation modeling approach.

Defining factors for AI-enabled internet banking were identified. The results of factors were consistent with previous studies. It was found that the usage of AI-enabled internet banking services is insignificant, indicating that Generation Z does not perceive any advantage in using AI-enabled internet banking services.

This paper does not incorporate age groups other than Generation Z. Further research could throw light on the difference based on age groups. Further research is required to deeply understand why Generation Z does not perceive AI-enabled internet services as very important.

It has been observed that internet banking is important for Generation Z, but they also place greater importance on interpersonal communication. Banks need to consider this in designing their internet banking services.

This paper addresses the gap between comfort with and usage of AI-enabled internet banking services, by Generation Z. This paper indicates that the comfort with AI-enabled internet banking services does not translate to usage.

The recent advancements in smartphone technology and social media platforms have increased the popularity of artificial intelligence (AI) color cosmetics. Meanwhile, China is a lucrative market for various foreign beauty products and technological innovations. This research aims to investigate the adoption of AI color cosmetics applications and their electronic word-of-mouth (e-WOM) intention among Chinese social media influencers. Several key concepts have been proposed in this research, namely body esteem, price sensitivity, social media addiction and actual purchase.

An online questionnaire design was used in this research. A combination of purposive sampling and snowball sampling of AI color cosmetics users who are also social media influencers in China yields 221 respondents. To analyze the data, this research employs Structural Equation Modelling (SEM) method via SPSS and AMOS software. A 2-step approach, Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA), is implemented to prove the hypotheses and generate the results.

1) Social media addiction is a positive predictor of AI color cosmetics usage, (2) AI color cosmetics usage is a positive predictor of actual purchase, (3) actual purchase is a positive predictor of e-WOM intention and lastly, (4) there is a full mediation effect of actual purchase.

This research draws on the uses and gratification (U&G) theory to investigate how specific user characteristics affect Chinese social media influencers' adoption of AI color cosmetics, as well as how this may affect their decision to purchase branded color cosmetics and their e-WOM.

This study aims to empirically examine accounting information system (AIS) success at the organizational level during COVID-19 era.

Based on the information system success model, this paper developed its model and proposed a total of nine hypotheses. This paper gathered the required data via a questionnaire from Yemeni small and medium enterprises (SMEs) owners and managers. To test the proposed research model paths, SmartPLS software, which is known as partial least squares structural equation modeling, was used.

The results showed that the quality dimensions (information quality and system quality) positively affected the use of AIS and satisfaction; user satisfaction positively affected the use of AIS. Management support positively affected the AIS users' usage and satisfaction. Finally, the use dimensions (user satisfaction and usage) positively impacted the net benefits in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. In all, this research has succeeded in providing support for DeLone and McLean's IS success model at the organizational level during the COVID-19 era.

AIS is becoming increasingly important for SMEs in low-income countries like Yemen, particularly in the present pandemic conditions (COVID-19 era). By using AIS, users can access the enterprise's data and conduct transactions without being limited by distance. Indeed, AIS proved its ability in enhancing the net benefits at the organizational level in the COVID-19 era in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. However, AIS can only be considered useful to the enterprise if it is effective/successful.

This study is one of the first to have assessed the impact of AIS success at the organizational level in the era of COVID-19 pandemic, the context of Yemeni SMEs.

The purpose of this paper is to demonstrate the advancements in artificial intelligence (AI) and conversational agents, emphasizing their potential benefits while also highlighting the need for vigilant monitoring to prevent unethical applications.

As AI becomes more prevalent in academia and research, it is crucial to explore ways to ensure ethical usage of the technology and to identify potentially unethical usage. This manuscript uses a popular AI chatbot to write the introduction and parts of the body of a manuscript discussing conversational agents, the ethical usage of chatbots and ethical concerns for academic researchers.

The authors reveal which sections were written entirely by the AI using a conversational agent. This serves as a cautionary tale highlighting the importance of ethical considerations for researchers and students when using AI and how educators must be prepared for the increasing prevalence of AI in the academy and industry. Measures to mitigate potential unethical use of this evolving technology are also discussed in the manuscript.

As conversational agents and chatbots increase in society, it is crucial to understand how they will impact the community and how we can live with technology instead of fighting against it.

Innovative firms have rapidly developed artificial intelligence (AI) capabilities into their service ecosystems, essentially changing perceptions of what is service quality and service delivery in their respective industries. Nonetheless, the issues surrounding AI services remain relatively unknown. The purpose for this paper is to offer a digital servitization framework for understanding how AI services impact value perceptions, consumer engagement and firm performance measures. The authors use the financial service ecosystem to explore this topic.

The authors explore relevant literature on digital servitization, service-dominant logic and AI/disruptive innovation. Next, a conceptual framework, organized by AI-Service Exchange Antecedents, Context of AI Usage and Digital Servitization Consequences, is developed. The authors conceptualize consequences for consumers and firms.

The main findings suggest that the linkages between consumers, financial institutions and fintech companies with AI usage in a service ecosystem should be identified; how value is created among multiple SD Logic-AI network actors should be analyzed; and the effects of AI-consumer interactions (lower-level and higher levels of engagement) on firm performance measures should be explored.

The conceptual framework identifies gaps in the literature and suggests research questions for future studies.

This paper may assist practitioners with the development of AI-enabled banking activities that involve direct consumer engagement.

To the authors’ best knowledge, this research agenda is the first comprehensive framework for understanding value co-creation in the context of AI in financial services, linking antecedents, usage and consequences.