دور استخدام تقنيات الذكاء الاصطناعي في تخفيض التكاليف البيئية وعملية اتخاذ القرارات البيئية والطبية (دراسة حالة)

Abstract

This study discussed the role of using artificial intelligence techniques in the health sector in reducing environmental costs and decision- making process environmental and medical. The research aimed to determine the role of using artificial intelligence techniques in reducing environmental costs as a dimension of environmental management accounting EMA, and to determine the role using artificial intelligence techniques to improve the environmental and medical decision-making process as a dimension of EMA in the health sector in the cases under study. A case study approach was adopted to compare between Al-Watni General Hospital and Al-Kindi Private Hospital in Tartous Governorate. The triangulation method was adopted in collecting data through questionnaires, interviews, and direct observation. Questionnaires were distributed to directors, department heads, accountants, and workers in Al-Watni Hospital and Al-Kindi Hospital. The sample size was (60), It is a purposeful sample. The data was analyzed using the SPSS-25 program, and the content analysis method was followed for interviews. The study concluded that there is a positive relationship between the use of artificial intelligence techniques and the reduction of environmental and medical costs in both Al-Watni Hospital and Al-Kindi Hospital. There is also a positive relationship between the use of Artificial intelligence techniques improve environmental and medical decision-making in the cases studied. Although the relationship is positive, it is weak due to the lack of actual application of this modern technology and the weakness of environmental culture and technology among the staff in both Al-Watni Hospital and Al-Kindi Hospital. The study also found a role for the factors Institutional adoption of artificial intelligence technologies in Al-Kindi Hospital compared to Al-Watni Hospital