クルディスタン企業におけるサステナビリティ会計・報告の高度化における人工知能の役割
The Role of Artificial Intelligence in Advancing Sustainability Accounting and Reporting in Kurdistan Firms (原題)
Rebin Bilal Mohammed, Mohammed Mustafa Ahmad Alzrary
🤖 gxceed AI 要約
日本語
クルディスタン地域の中堅・大企業385社のサーベイにSEMを適用し、AI導入がサステナビリティ会計と報告品質を有意に高めることを示した。サステナビリティ会計がAIの報告品質への正の影響を部分的に媒介するという新規知見を提示。ステークホルダー理論・制度理論に基づき、支援的ガバナンスが新興国での信頼と正統性を高めることを論じる。規制当局・会計専門機関への政策含意も提示。
English
Using SEM on 385 survey responses from medium-to-large Kurdistan firms, this study shows AI adoption significantly improves sustainability accounting and reporting quality. Sustainability accounting partially mediates AI's positive effect on reporting quality. Grounded in stakeholder and institutional theories, it argues supportive governance boosts stakeholder trust and legitimacy in emerging economies, with policy implications for regulators and professional accounting bodies.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
新興国でのAI×サステナビリティ報告の実証は、SSBJ・有報・統合報告書の作成高度化を検討する日本企業にとって、AI導入が開示品質・信頼性向上に寄与する可能性を示す参考事例となる。特に規制・標準化の必要性は日本の開示制度整備と親和的。
In the global GX context
This adds emerging-economy empirical evidence to the global AI×ESG disclosure literature, complementing ISSB/CSRD-driven work on assurance and comparability. It supports the case that AI adoption can raise disclosure reliability, relevant to standard-setters and firms building disclosure infrastructure.
👥 読者別の含意
🔬研究者:AI導入とサステナビリティ会計・報告品質の媒介関係をSEMで示した新興国実証として、AI×ESG研究の比較対象になる。
🏢実務担当者:AI導入が開示の信頼性・透明性を高めるコスト効率的な手段となり得ることを示し、会計・報告プロセスへのAI投資判断の根拠になる。
🏛政策担当者:規制当局・会計専門機関がAI導入支援と標準化ガイドラインを整備する必要性を示唆する。
📄 Abstract（原文）
This study aims to examine how AI’s adoption affects sustainability accounting practices and subsequently affect sustainability reporting quality in Kurdistan firms. A SEM approach was applied on 385 survey responses collected from medium to large companies across the Kurdistan Region of Iraq (KRI). This study demonstrated that adopting AI significantly enhances sustainability accounting and reporting quality across firms in the KRI. The findings further highlighted a novel perspective that sustainability accounting partially mediates AI’s positive influence on reporting quality. From a theoretical point of view, this study’s findings build on the stakeholder and institutional theories and highlights how supportive governance can help enhance technological innovation’s role in improving stakeholder trust and organizational legitimacy in emerging economies. Practically, this study offers empirical evidence from a structural modelling perspective and within the context of medium to large firms that AI provides cost-effective mechanisms for enhancing sustainability disclosures’ reliability and transparency. This study offers twofold policy implications. Firstly, the underscore professional accounting bodies and regulators in the KRI to encourage and foster the adoption of AI by providing technical support, training programs and incentives to firms implementing AI in accounting and reporting. Secondly, policymakers are encouraged to establish guidelines essential for integrating AI applications into sustainability frameworks to ensure standardization, comparability and credibility.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.63841/iue3353first seen 2026-09-18 04:47:53
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