Cover
Volume 7, Issue 3 (2026)

Published: September 25, 2026

Pages: 91-101

Research Article

The impact of artificial intelligence on human capital management: A case study at Al-Nahrain University

Ali J. A. Alanbari 1
1Department of administrative and finiacial affairs, presidency of Al-Nahrain University, University of Al-Nahrain, Baghdad, Iraq
History
  • Received: November 17, 2025
  • Revised: November 12, 2025
  • Accepted: December 14, 2025
  • Available Online: September 25, 2026
DOI

https://doi.org/10.56967/ejfb2026749

Abstract

Given the importance of human capital in keeping pace with the rapid changes in the business environment, particularly those related to technological developments and their applications across various fields, including auditing and the need for professional performance to analyze data from audited institutions, there is a pressing need to identify and develop human capital based on the efficiency of artificial intelligence and its data analytics technologies. Accordingly, the current study aims to demonstrate the importance of human capital development and its significance in educational institutions. The study adopted a descriptive-analytical approach. The research population consisted of accounting employees at Al-Nahrain University in Baghdad Governorate, with a sample size of 55 respondents. The study reached the following conclusions: 1. Al-Nahrain University places considerable emphasis on developing human capital and demonstrates efficiency in using artificial intelligence applications for big data analysis. 2. Al-Nahrain University is efficient in utilizing artificial intelligence applications to analyze big data. The researcher recommends the following: 1. Increasing attention to human capital development, given its significant impact on the efficiency of using artificial intelligence applications in big data analysis. 2. Conducting further research on the impact of human capital development on the efficiency of big data analysis in auditing and electronic accounting practices.

Keywords

References

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