The impact of Artificial intelligence on cost management performance. Evidences from Egyptian companies | ||
| مجلة المحاسبة والمراجعه لاتحاد الجامعات العربيه | ||
| Volume 14, Issue 2, August 2025, Pages 479-520 PDF (531.55 K) | ||
| Document Type: ابحاث اصیلة | ||
| DOI: 10.21608/naus.2025.408147.1179 | ||
| Author | ||
| عبير عبد المنعم احمد شفيق محمد* | ||
| كلية التجاره جامعة عين شمس | ||
| Abstract | ||
| This study aims to examine the impact of Artificial Intelligence (AI) tools—namely Predictive Analytics (PA), Optimization Algorithms (OA), and Natural Language Processing (NLP)—on cost management practices in Egyptian companies. It contributes to the growing body of literature that includes AI in cost management for developing economies. A quantitative approach was adopted using a structured questionnaire. There were 200 valid responses collected from manufacturing, service, and ICT sectors, throughout the data analysis of the three AI tools. Notes, descriptive statistics, Pearson correlation, simple and multiple regressions, and ANOVA were employed to examine the impact of the individual and integrated AI tools on the three dependent variables of efficiency, decision making, and cost reduction. The study empirically found that each of the three contingent AI tools (PA, OA, and NLP) individually have a statistically significant positive impact on cost management performance indicators. One of the key findings that has not been addressed in previous is that the integrated model which includes all three tools had the highest explanatory power, accounting for up to 62% of the variance in decision-making and cost reduction outcomes. This study is one of the first empirical examinations about the integration of multiple AI tools into a cost management model, especially in the context of a developing country. It presents a fully functional and reliable AI-based cost management framework and therefore increases both the theoretical and geographical scope of existing literature, as well as implications for organizations embarking on digital transformation within cost management. | ||
| Keywords | ||
| Predictive Analytics; Optimization Algorithms; Natural Language Processing; Decision-Making; Cost Reduction | ||
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