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The research aims to explore how public sector organizations leverage artificial intelligence in accounting to enhance public value.

April 18, 2026Future Business JournalOpen Access

Transforming public sector accounting through AI: organisational capabilities, implementation effectiveness, and public value

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The research aims to explore how public sector organizations leverage artificial intelligence in accounting to enhance public value.
Quantitative study using survey data from 348 public sector employees
Focus on factors like AI readiness and digital governance capability
Utilized partial least squares structural equation modelling (PLS-SEM) for analysis
AI readiness and digital governance capability positively influence implementation effectiveness.
Implementation effectiveness acts as a key link between organizational capabilities and public value outcomes.
Digital work climate enhances the relationship between implementation effectiveness and public value.

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Quantitative study examines AI's impact on public value in public sector organizations, highlighting key capabilities and effectiveness.

Al-Hashimy et al. (2026) studied this question.

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