Emerging Economies
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Artificial Intelligence Adoption and Performanceefficiency in Accounting Systems of Emergingeconomies: an Analytics Maturity Perspective
Abstract: This study examines the association between Artificial Intelligence (AI) adoption and performance efficiency in accounting systems of emerging economies, with analytics maturity as a mediating variable. The study uses the Technology Acceptance Model (TAM) and Resource-Based View (RBV) as supporting lenses. Analytics maturity is operationalized using a composite measurement index (Data Analytics Maturity Indicators – DAMI). A cross-sectional descriptive and explanatory survey design was adopted. Primary data were collected from …
Published in NOLEGEIN Journal of Business Ethics, Ethos & CSR · Vol. 9, Issue 2, 2026 · pp. 6–12 Read article
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Data Analytics First, Controls Second, Auditing Third: Ranking the Relative Strength of Three Fraud Detection Mechanisms
Abstract: Purpose: In the era of digital finance, organizations deploy multiple mechanisms to combat fraud, including Data-Driven Forensic Analytics (DDFA), Internal Control Integrity (ICI), and Continuous Auditing Systems (CAS). However, practitioners often struggle with resource allocation, unsure which mechanism yields the highest return on investment. This study addresses this gap by empirically ranking the relative strength of these three predictors in explaining Fraud Detection Effectiveness (FDE). Design/methodology/approach: The study synthesizes empirical …
Published in NOLEGEIN Journal of Organizational Behavior Management · Vol. 9, Issue 2, 2026 Read article