THE ROLE OF CYBER SECURITY IN THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS IN COMMERCIAL BANKS IN DA NANG CITY

Abstract

Based on survey results from 511 individuals who are accounting staff/tellers at commercial banks in Da Nang city, this study applied fundamental theories and previous research to investigate the role of cyber security in the impact of artificial intelligence on the effectiveness of accounting information systems in commercial banks in Da Nang. The study combinedg basic analytical methods such as statistical analysis, reliability assessment of measurement scales, measurement models, and the PLS-SEM structural model using SPSS and SMART-PLS software. The study yielded notable findings, specifically: (1) Artificial intelligence factors, including expert systems, neural networks, genetic algorithms, and intelligent agents, positively influence the effectiveness of accounting information systems; and (2) Cybersecurity influences artificial intelligence (comprising the four factors: expert systems, neural networks, genetic algorithms, and intelligent agents) and the effectiveness of accounting information systems. The research results enhance the effectiveness of the accounting information system.