ORIGINAL RESEARCH ARTICLE | May 10, 2025
Analysis of AI's Impact on Accounting: Examining the Transformation of Accounting and Financial Reporting through AI
Salma Shaheen, Ghazala Parveen
Page no 197-213 |
https://doi.org/10.36348/sjbms.2025.v10i05.001
This paper examines how Artificial Intelligence (AI) has transformed financial reporting, auditing, and decision-making in accounting. Amidst rapid technological advancement, the article investigates the shift from manual, labour-intensive accounting systems to AI-driven ones. AI integration is changing accounting, and the goal is to objectively assess its potential and drawbacks. A thorough literature review and bibliometric analysis evaluate peer-reviewed articles, case studies, and industry reports over the past decade. This method ensures a complete understanding of AI's use in accounting, its impact on precision and effectiveness, and its strategic implications for accounting professionals and enterprises. Results show that AI improves financial reporting by automating repetitive tasks and enabling statistical analysis for strategic decision-making. Problems include the need for AI-savvy people, data security concerns, and high AI integration costs. The research shows that unwillingness to change is a key barrier to AI in accounting. For a measured AI integration into accounting, the study emphasises continuing education, adaptation, and strategic foresight. It prioritises ethical and regulatory compliance and encourages AI training and development. The analysis found that AI may alter accounting techniques, creating new potential for development and innovation in the digital era, despite its challenges.
ORIGINAL RESEARCH ARTICLE | May 16, 2025
A Study of Patient Relationship Management in Continuum of Care: A Case Study in Government Hospitals of Chhattisgarh
Varun Kumar Sahu, Sumita Dave
Page no 214-219 |
https://doi.org/10.36348/sjbms.2025.v10i05.002
This research investigates the role of Patient Relationship Management (PRM) in enhancing patient satisfaction in government hospitals of Chhattisgarh, India, emphasizing the contributions of Information Technology (IT) and the Continuum of Care (CoC). A quantitative research design was employed, collecting data from 440 patients across district hospitals, community health centers, and medical colleges using a structured questionnaire adapted from validated scales (PAM, SERVQUAL, PSQ-18). Descriptive statistics indicated that 59.3% of respondents were aged 25-34 years, with 69.2% female. Inferential analyses, including Chi-square tests (χ²=18.92, p<0.01), t-tests (p>0.05 for gender), ANOVA (F=4.62, p<0.01), Pearson correlations (loyalty: r=0.631; trust: r=0.598; IT: r=0.453), and regression analysis (R²=0.532, β for IT=0.312, p<0.01), confirmed significant relationships between PRM, IT, CoC, and patient satisfaction. IT was a strong predictor of satisfaction (β=0.586, p<0.01), explaining 34.2% of the variance, and structured care plans significantly enhanced outcomes (χ²=18.92, p<0.01). The findings highlight the need for integrating advanced IT solutions (e.g., Electronic Health Records, telemedicine) and structured CoC plans to improve patient experiences and health outcomes in public healthcare settings, particularly for younger and rural populations. Policy implications include investing in IT infrastructure and CoC frameworks to advance universal healthcare goals in resource-constrained environments.
CASE REPORT | May 22, 2025
Impact of Skill Acquisition Programmes on Employment Rates Among Nigerian Graduates: A Case Study Approach
Obeki, Obeki Stephen , Anama, Aaron Aviroevayen
Page no 220-228 |
https://doi.org/10.36348/sjbms.2025.v10i05.003
This study investigated the impact of skill acquisition programs on employment rates among Nigerian graduates. Using graduates from the Department of Entrepreneurship at the University of Benin as a case study, 150 respondents who graduated between the 2017/2018 and 2022/2023 academic sessions were randomly selected to determine their current employment status and whether they needed or acquired additional skills beyond their academic degrees to secure employment. A structured questionnaire created through Google Docs was administered via WhatsApp and email. The data was analysed using frequency distribution, mean scores, Pearson chi-square goodness of fit, and Pearson correlation at a 95% confidence level. Results showed that out of 120 respondents who completed the questionnaires, 78 of them (65%) were self-employed, 20 of them (17%) were on paid employment, while 22 respondents (18%) were unemployed. Out of the 22 unemployed respondents, 12 of them (10%) claimed they had no additional skills besides their degrees, while 10 of them (8%) said they were undergoing apprenticeship/skills acquisition programmes. Statistical analysis revealed a positive correlation between skill acquisition and graduate employability. The study also highlighted the prevalence of hard skills acquisition among graduates and suggested that Nigerian graduates should acquire relevant skills besides their academic degrees to increase their employability. It is recommended that all Nigerian universities incorporate hard and soft skills learning programs in their curricula to improve the employability of graduates in the 21st century