References
Abijith, A., & Wamba, S. (2012). Business value of RFID-enabled healthcare transformation projects. Harvard Business Review, 19(1), 31-43. Afiouni, R. (2019). Organizational learning in the rise of machine learning. International Conference on Information Systems, Munich, Germany. Agrawal, A.J.M. (2018). The economics of artificial intelligence. Prentice Hall. Alekseeva, L., Gine, M., Samila, S. & Taska, B. (2020). Artificial intelligence adoption and firm performance: Management versus IT. Retrieved from: https://ssrn.com/abstract=367723. AlSheibani, S., Cheung, Y. & Messom, C. (2018). Artificial intelligence adoption: Al-readiness at firm-level. 22nd Pacific Asia Conference on Information Systems, Japan. Amelia, F.J. (2017). Competitive advantages build with products differentiation strategy and services quality: A study Star Hotels in Jakarta Indonesia. International Journal of Advancement in Engineering Technology, Management and Applied Science, 4(3), 114-123. Armstrong, J. S. & Greene, K. C. (2007). Competitor- oriented objectives: The Myth of market share. International Journal of Business, 12 (1): 116-134. Asimakopoulos, I., Samitas, A. and Papadogonas, T. (2009). Firm specific and economy wide determinants of firm profitability: Greek evidence using panel data. Managerial Finance, 35(11), 930-939. Basri, W. (2020). Examining the impact of artificial intelligence assisted social media marketing on the performance of small and medium enterprises: Toward effective business management in the Saudi Arabian context. International Journal of Computational intelligence Systems, 13 (1), 142-152. Bharadwaj, A., Sawy, O. A. E., Pavlou, P. A., & Venkatraman, N. (2013). Digital business strategy: Toward a next generation of insights. MIS Quarterly, 37(2), 471-482. Carmo CR, Moreira JAC and Miranda MCS (2016) Earnings quality and cost of debt: evidence from Portuguese private companies. Journal of Financial Reporting and Accounting, 14(2): 178-197. Chang, P. C., Wang, Y. W., & Tsai, C. Y. (2005). Evolving natural network for printed circuit board sales forecasting. Expert Systems with Applications, 29(1), 83-92. Chen, H. (2019). Success factors impacting artificial intelligence adoption: A perspective from telecom industry in China. Ph.D Dissertation, Old Dominion University. Chen, I. Y., Szolovits, P., &Ghassemi, M. (2018). Can AI help reduce disparities in healthcare? American Journal of Managed Care. Chen, J. (2019). The augmenting effects of artificial intelligence on marketing performance. Ph.D Dissertation, Business Administration, University of Texas at El Paso. Cross, D. (2012). How to determine sales turnover from financial statements. Retrieved from: Cui, G., Wong, M. L., & Lui, H. K. (2006). Machine learning for direct marketing response models: Bayesian networks with evolutionary programming. Management Science, 52(4), 597-612. Davenport, T. H., &Dyché, J. (2013). Big data in big companies. International Journal of Business Intelligence Research, 4(1), 1-15. Ekele, J.S. (2024). Effect of Big Data and Analytics on Financial Management in Nigeria's Public Sector. Journal of Good Governance and Sustainable Development in Africa (JGGSDA), 8(5), 2024. Emetaram, E. and Uchime, H. (2021) Impact of artificial intelligence on the accounting practices. Journal of Accounting and Financial Management 7. Enholm, I. M., Papagiannidis, E., Mikalef, P. & Krogstie, J. (2021). Artificial intelligence and business value: A literature review. Springer. Fountaine, T., McCarthy, B., & Saleh, T. (2019). Building the AI powered organization. Harvard Business Review, 97(4), 62-73. Grewal, D., & Levy, M. (2017). Marketing in the age of artificial intelligence. Journal of Marketing, 81(5), 1-15. Grönroos, C. (2000). Service management and marketing: A customer relationship management approach. John Wiley & Sons, Ltd. Harman, J.O and Gureceno, C (2019). The choice between accounting methods and mere manipulation. Journal of Business Research Studies 1(5), 69-81. Hasan, A. R. (2022). Artificial intelligence in accounting and auditing: A literature review. Open Journal of Business and Management, 10(01), 440-465. scirp. https://doi.org/10.4236/ojbm.2022.101026. Idowu, A. A., Ngumi, P. & Muturi, W. (2016). Financial innovation adoption and turnaround time. Journal of Research in Economics and international Finance, 5(2), 14-28. Investopedia (2015). Financial performance Retrieved from http:/www.invstopidia.com/terms. Jadhav, D. (2012). Understanding artificial intelligence adoption, implementation and use in small and medium enterprises in India. Ph.D Dissertation, Department of Management, Walden University. Jayapal, P. & Omar, A. (2017). The role of value co-creation on brand image: A conceptual framework for the market performance of SMEs in Malaysia. Retrieved from: https://www.igi-global.com/chapter/the-role-of-value-co-creation-on-brand-image/177737. Johnson, K. W., Torres Soto, J., Glicksberg, B. S., Shameer, K., Miotto, R., Ali, M., Dudley, J. T. (2018). Artificial intelligence in cardiology. Journal of the American College of Cardiology, 71(23), 2668-2679. Jordan, M. I., & Mitchell, T. M. (2015). Machine learning: Trends, perspectives, and prospects. Science, 349(6245), 257-260. Jurafsky, D., & Martin, J. H. (2019). Speech and language processing. Pearson Education. Kim, G., Shin, B., Kim, K. K., & Lee, H. G. (2011). IT capabilities, process-oriented dynamic capabilities, and firm financial performance. Journal of the Association for Information Systems, 12(7), 487-498. Koch, H., Gonzalez, E., &Leidner, D. (2019). Artificial intelligence and business: A systematic review. Journal of Management Information Systems, 36(1), 201-234. Koehn, P. (2009). Statistical machine translation. Cambridge University Press. Kotler, P. & Armstrong, G. (2004). Principles of marketing. Pearson Education. Kuzey, C., Uyar, A., & Delen, D. (2014). The impact of multi-nationality on firm value: A comparative analysis of machine learning techniques. Decision Support Systems, 59, 127-142. Kwarbai, J. D., and Omojoye, E. O. (2021). Artificial intelligence and accounting practices. Babcock Journal of Accounting and Finance, 1(1), 1–26. Lichtenthaler, U. (2019). An intelligence-based view of firm performance: Profiting from artificial intelligence. Journal of Innovation Management, 7(1), 7-20. Makarius, E. E., Mukherjee, D., Fox, J. D., & Fox, A. K. (2020). Rising with the machines: A sociotechnical framework for bringing artificial intelligence into the organization. Journal of Business Research, 120, 262-273. Manning, C. D., & Schütze, H. (1999). Foundations of statistical natural language processing. MIT Press. Maohua L. (2009). The customer value strategy in the competitiveness of companies. International Journal of Business and Management, 4(2), 136-141. McKinsey, C., Baungartner, T. & Hatami, H. (2016). Profitability: Five proven strategies from the world's sales leaders' hardcover. The Amazon Book Review. Misumi, J. & Peterson, M.F. (2005). The performance maintenance theory of leadership: Review of a Japanese research program. Administrative Science Quarterly, 30:198 - 223. Mwachikoka, C.F. (2025). Effects of artificial intelligence on financial reporting accuracy. World Journal of Advanced Research and Reviews, 2024, 23(03), 1751-1767. Nadeau, D., &Sekine, S. (2007). A survey of named entity recognition and classification. LinguisticaeInvestigationes, 30(1), 3-26. Niazi, A.S. (2011). Training and development strategy and its roles in organizational performance. Journal of Public Administration and Governance, 1 (2), 42-57. Obi, H. and Anaege, A. (2023). Current landscape of the adoption of AI in accounting practice within the Nigerian context. International Journal of Research Publication and Reviews, 4(11), 1017-1024. Ogunnaike, O. O., Ibidunni, S. A., Adetowubo-King, S. (2014). Assessing the link between service innovation and performance in telecommunication industry. Science Jou