The Interplay Between Artificial Intelligence-Enabled Ac-counting, Digital Leadership, and Sustainable Competitive Performance

This paper explores the impact of Artificial Intelligence in Accounting (AIIA) on Sustainable Competitive Performance (SCP). It also examines how digital leadership (DL) moderates the AIIA-SCP relationship. Data were gathered from accountants, finance managers, CFOs, and internal auditors working at firms listed on the Egyptian Stock Exchange (ESE), with a sample size of 417. The analysis was conducted using Smart-PLS software. Results show that all elements of AIIA positively and significantly influence SCP. Moreover, DL enhances the connection between AIIA and SCP, strengthening their relationship. The model explains 76.2% of SCP’s variance. These findings serve as a useful benchmark for corporate policy and provide key insights for improving competitive advantage and performance. This research also has important managerial implications, highlighting AIIA and DL’s potential to boost SCP. As one of the first studies to examine DL’s moderating role in the AIIA-SCP link, it offers valuable insights for emerging markets.