This paper examines how expert system may negatively or positively influence ethical based decision making process in an organization. Expert system ethical characteristics are chosen; including lack of human intelligence, lack of emotions, accidental bias and lack of values. Depending on quantitative approach; and through distributing a questionnaire on (132) GM, Deputy GM, project manager and officer, it appeared that expert systems' characteristics negatively influenced on the degree of ethics within the organizational setting. According to analysis, it appears that lack of values and human intelligence were among the characteristics that hinder the ethical stream adoption within an organization leading to ethics problems and mal-functioning on the decision making process. On the other hand, lack of emotions appeared to have good impact on the ethical efforts within an organization. Researchers recommended taking extra measures of surveillance in terms of ethics for individuals who are supposed to develop and monitor expert systems.

The current study aims to determine the role of artificial intelligence (AI) in developing the accounting system (AS) in Jordanian Islamic banks. Currently, Islamic banks in Jordan are included in the research population. Using a quantitative research approach, 128 workers of Islamic banks in Jordan were chosen as a sample for this study. The study used a survey questionnaire instrument that was created based on past relevant literature and studies to collect the required data. The results indicated that there is an influence of AI (big data, intelligent agents, expert systems and automation processes) on the development of the AS in Jordanian Islamic banks. Accordingly, the study recommends that to improve AS tasks and reduce associated costs, accountants and accounting companies should always increase their understanding of artificial intelligence.

Knowledge management plays an important role in modern management systems since many existing systems move towards learning organizations. Expert systems, on the other hand, are considered as the most popular techniques for adapting recent developments on knowledge management. This paper presents an empirical investigation to find important factors influencing adaptation of expert systems. The proposed study designs a questionnaire in Likert scale consists of 25 questions, distributes it among 258 people who have recently graduated from computer science and they are familiar with implementation of expert systems. Cronbach alpha is calculated as 0.730 and Kaiser-Meyer-Olkin Measure of Sampling Adequacy and Approx. Chi-Square are 0.748 and 1377.397, respectively. The study has implemented principal component analysis and the results have indicated that there were four factors influencing expert systems including systems management, intelligence systems, system analysis and specialized analysis.