A Review of the Research in the Field of Energy Accounting Through the Bibliometric Analysis Method

Authors

  • Demet Ever Osmaniye Korkut Ata Üniversitesi, Osmaniye Meslek Yüksekokulu, Muhasebe ve Vergi Bölümü, Osmaniye, Türkiye.

DOI:

https://doi.org/10.20491/isarder.2024.1794

Keywords:

Accounting, Energy Accounting

Abstract

Purpose – The purpose of the study is to investigate the role of artificial intelligence concern in the relationship between innovation and organizational learning in organizations. Organizations where innovation culture is not developed cannot be at the forefront in the sector in which they operate. For this reason, innovation and organizational learning ca n be complementary to each other in organizations.In addition, it is also important that the concept of artificial intelligence has come to the fore with innovation in recent years and has created a change in the way organizations do business. Design/Methodology/Approach – The research was implemented by evaluating the data obtained through field research with quantitative analysis methods. The population of the research is private hospital employees operating in Nicosia, Turkish Republic of Northern Cyprus. The sample con sists of 490 employees in two private hospitals, one of which is a dental hospital. Data were collected by face face-to - face survey method.Normality test for normal distribution analysis of the data, reliability test to measure the internal consistency of the scales, and determination of relationships between variables; Pearson correlation test and hierarchical regression test were used for mediation and moderation role tests tests. Findings – The research data was analyzed in the SPSS 27.0 program and worked with a 95% confidence level. All five hypotheses created were accepted according to the analysis results. It is seen that organizational innovation has a positive and significant effect on organizational learning. Additionally, the negative impact of organizational innovation on artificial intelligence anxiety is determined. A negative relationship is detected between artific ial intelligence anxiety and organizational learning. Finally, it has been determined that artificial intelligence concern has both a mediating and moderating effect on the organizational innovation innovation-organizational learning relationship. Discussion – The results of the research coincide with the literature. In line with the results obtained, organizational innovation has an effect on learning. Artificial intelligence applications, which have begun to be used in organizations with an innovative perspect ive, may cause some concerns among employees. In this context, the study underlines the suggestion that managers should focus on measures that reduce employees' anxiety.

Published

2024-03-28

How to Cite

Ever, D. (2024). A Review of the Research in the Field of Energy Accounting Through the Bibliometric Analysis Method. Journal of Business Research - Turk, 16(1), 346–357. https://doi.org/10.20491/isarder.2024.1794

Issue

Section

Articles