Abstract

Purpose: The research aims to examine the impact of accounting data analysis using generative artificial intelligence on the quality of digital sustainability reporting. Additionally, this study seeks to investigate how a sustainable green internal control system facilitates the relationship between accounting data analysis and the quality of digital sustainability reporting.
Method: A questionnaire was used as a data collection tool. The questionnaire was distributed among 80 university professors and accounting Ph.D.s working in the profession, and 68 questionnaires were eventually collected. A snowball sampling method was used to sample the targetpopulation. Data analysis was conducted using the partial least squares structural equation modeling (PLS-SEM) technique.  
Results: The statistical results rejected a positive and significant correlation between accounting data analysis and the quality of digital sustainability reporting. However, this relationship was mediated by a sustainable green internal control system, meaning that accounting data analysis has a positive and significant impact on the quality of digital sustainability reporting through the sustainable green internal control system. The study confirmed a positive and significant correlation betweenaccounting data analysis and a sustainable green internal control system. It also confirmed a positive and significant correlation between a sustainable green internal control system and the quality of digital sustainability reporting.
Conclusion: Organizations with AI-driven accounting data analysis have stronger sustainable green internal control systems. This robust internal control system enhances the quality of digital sustainability reporting.
Contribution: This research aims to examining the impact of accounting data analysis on sustainability reporting, focusing on the role of artificial intelligence (AI). The results indicate that AI has a significant influence on this relationship. Governments play a crucial role in implementing AI within organizations. ¹ To enhance efficiency, effectiveness, and economic benefits, governments are expected to support organizations in their transition towards AI and facilitate the implementation process.