Artificial intelligence (AI) is emerging as a disruptive force in many sectors, and using it in accounting isn’t an exception. This conceptual paper explores the role of AI in accounting, for financial reporting, auditing, and financial decision-making and provides accountants an opportunity to improve efficiency, accuracy, and decision support. AI, through data analytics, algorithms, automation, etc. has an important role in the field of accounting with some challenges also. The study also highlights the implications of AI in accounting for achieving several Sustainable Development Goals (SDGs). Firstly, AI-driven automation can restructure financial activities, reducing time and resource consumption, and contributing to SDG 8 (Decent Work and Economic Growth). In addition, by providing real-time data analysis, AI empowers businesses to make sustainable decisions based on real-time data, aligning with SDG 9 (Industry, Innovation, and Infrastructure) and SDG-16 (Peace, Justice, and Strong Institutions) and SDG 17 (Partnerships for the Goals). The paper has implications for policy makers, technology developers, financial institutions and business firms.
This study investigates the impact of Integrated Marketing Communications (IMC) on consumer purchasing decisions in Amman's telecommunications sector. Grounded in IMC theory and the AIDA model, it analyzes the influence of advertising, public relations, sales promotion, personal selling, and direct marketing. Using a descriptive-analytical approach, data from 409 valid questionnaires were examined via multiple regression. IMC was found to significantly affect consumer behaviour, explaining 30 % of the variance in buying decision (R2 = 0.30). Among the components, direct marketing-particularly personalized SMS and email campaigns-had the strongest influence (R = 0.55), while public relations had the least impact. This research contributes empirical evidence from a high-growth, under-researched emerging market, providing context-specific insights into the differential effectiveness of IMC components. The results offer strategic recommendations for telecom firms to optimize their marketing mix by prioritizing data-driven direct marketing and enhancing adult channels to foster customer engagement and loyalty.