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STRATEGIC COST MANAGEMENT THROUGH AI

Article in Hunan Daxue Xuebao/Journal of Hunan University Natural Sciences · June 2024
DOI: 10.5281/zenodo.12515104

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 Hunan Daxue Xuebao/Journal of Hunan University Natural Sciences
ISSN：1674-2974 | CN 43-1061 / N

DOI: 10.5281/zenodo.12515104
Vol: 61 | Issue: 06 | 2024

STRATEGIC COST MANAGEMENT THROUGH AI

Dr. MAZEN MOHAMMED FAREA

Associate Professor, Faculty of Finance & Administrative Sciences, Al-Madinah International
University, Malaysia. Email: [email protected]
Dr. BELAL ALIFAN
Assistant Professor, Faculty of Information Technology Philadelphia University, Jordan.
Email: [email protected]
HELMI MURAD EBRAHIM AHMED
Volkshochscule, Munich, Germany. Email: [email protected]
Dr. MAGED MUSTAFA MAHYOUB AL-DUBAI
Associate Professor, Management Development Institute of Singapore in Tashkent, Uzbekistan.
Email: [email protected]
Dr. FIRAS RASHED WAHSHEH
Assistant Professor, Department of Management Information Systems, Faculty of Business, Ajloun
National University, Ajloun, Jordan. Email: [email protected], ORCID ID: 0009-0009-5728-3738
Dr. TS. YOUSEF A. BAKER EL-EBIARY *
Professor, Faculty of Informatics and Computing, UniSZA, Malaysia.
*Corresponding Author Email: [email protected], ORCID ID: 0000-0002-4392-8015

Abstract
Introduction: Strategic Cost Management (SCM) has become an essential element for businesses
seeking to enhance profitability and maintain competitive advantage. With the advent of artificial
intelligence (AI), there are unprecedented opportunities to optimize cost structures, improve
efficiency, and drive strategic decision-making. This paper explores the integration of AI into SCM
and its potential to transform cost management practices. Problem Statement: Despite the
significant advancements in AI, many organizations struggle to effectively incorporate AI
technologies into their SCM processes. Challenges include understanding AI applications, aligning AI
with strategic goals, and managing the transition from traditional methods to AI-driven approaches.
Objective: The objective of this research is to investigate how AI can be leveraged for strategic cost
management, identify key areas where AI can have the most impact, and propose a framework for
successful implementation of AI-driven SCM. Methodology: This study employs a mixed-methods
approach, combining qualitative and quantitative research. A comprehensive literature review is
conducted to establish the theoretical foundation. Case studies of companies successfully
implementing AI in SCM are analyzed, supplemented by interviews with industry experts.
Additionally, a survey is administered to gather data on current practices, challenges, and
perceptions of AI in SCM. Results: The research findings indicate that AI significantly enhances cost
prediction accuracy, optimizes resource allocation, and improves decision-making processes. Key
success factors identified include top management support, clear strategic alignment, and robust
data infrastructure. Case studies reveal that companies employing AI in SCM experience notable cost
reductions and efficiency gains. Conclusion: AI holds transformative potential for strategic cost
management, offering tools and techniques that surpass traditional methods. Organizations that
effectively integrate AI into their SCM processes can achieve substantial cost savings and operational

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DOI: 10.5281/zenodo.12515104
Vol: 61 | Issue: 06 | 2024

efficiencies. The proposed framework provides a practical guide for organizations aiming to leverage
AI in their cost management strategies.
Keywords: Strategic Cost Management, Artificial Intelligence, Cost Optimization, Efficiency
Improvement, Decision-Making, AI Implementation Framework.

I. INTRODUCTION
In today's rapidly evolving business environment, Strategic Cost Management (SCM) has emerged as
a crucial component for organizations striving to enhance profitability and sustain a competitive
edge [1]. SCM involves a proactive approach to cost control, focusing not only on reducing expenses
but also on aligning costs with the strategic objectives of the organization. The dynamic nature of
global markets necessitates continuous improvement and innovation in cost management practices.
As such, the integration of advanced technologies, particularly Artificial Intelligence (AI), presents
unprecedented opportunities for businesses to optimize their cost structures, boost efficiency, and
enhance strategic decision-making [2].
Artificial Intelligence, with its capabilities in data analysis, predictive modeling, and automation, is
transforming various business functions. In the context of SCM, AI can offer powerful tools for
enhancing cost prediction accuracy, optimizing resource allocation, and improving overall decision-
making processes [3]. The application of AI in SCM can enable organizations to identify cost-saving
opportunities, predict market trends, and respond swiftly to changing economic conditions [4].
Despite these promising prospects, the adoption of AI in SCM is not without challenges [5].
Organizations often struggle to effectively incorporate AI technologies into their SCM processes due
to a range of issues. These include a lack of understanding of AI applications, difficulties in aligning AI
initiatives with strategic goals, and managing the transition from traditional cost management
methods to AI-driven approaches [6]. The complexities associated with AI integration demand a
comprehensive understanding of both the technological and strategic aspects of SCM [7].
This research aims to address these challenges by investigating how AI can be leveraged for strategic
cost management. It seeks to identify key areas where AI can have the most significant impact and
propose a framework for the successful implementation of AI-driven SCM. By doing so, the study
aims to provide valuable insights and practical guidance for organizations looking to harness the
potential of AI to enhance their cost management practices.
To achieve these objectives, the research employs a mixed-methods approach, combining both
qualitative and quantitative methodologies. A thorough literature review establishes the theoretical
foundation, while case studies of companies successfully implementing AI in SCM offer real-world
insights. These case studies are supplemented by interviews with industry experts to gather in-depth
perspectives on the challenges and benefits of AI integration. Additionally, a survey is administered
to collect data on current practices, challenges, and perceptions regarding AI in SCM from a broader
range of organizations.
The findings of this research underscore the significant benefits of AI in enhancing cost management
practices. AI technologies can greatly improve cost prediction accuracy, streamline resource
allocation, and support more informed decision-making processes. Key success factors identified
include strong support from top management, clear alignment of AI initiatives with strategic goals,
and the establishment of a robust data infrastructure. The case studies analyzed reveal that
companies successfully leveraging AI in their SCM processes experience substantial cost reductions
and efficiency gains.

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In conclusion, AI holds transformative potential for strategic cost management, offering

sophisticated tools and techniques that surpass traditional methods. Organizations that effectively
integrate AI into their SCM processes can achieve notable cost savings and operational efficiencies.
The framework proposed in this study provides a practical guide for organizations aiming to
implement AI-driven cost management strategies, paving the way for enhanced profitability and
competitive advantage in the modern business landscape.

II. LITERATURE REVIEW: STRATEGIC COST MANAGEMENT THROUGH AI

Strategic cost management (SCM) is a critical facet of organizational strategy, aimed at
understanding and managing costs to maximize efficiency and value creation. The advent of artificial
intelligence (AI) has introduced transformative potentials in this domain. This literature review
synthesizes the existing body of knowledge on the integration of AI in SCM, examining theoretical
foundations, methodologies, and empirical findings.
Theoretical Foundations of Strategic Cost Management
SCM has traditionally relied on frameworks such as activity-based costing (ABC), target costing, and
value chain analysis. Effective SCM requires a deep understanding of cost drivers and value creation
mechanisms [8]. Value chain model further emphasizes the importance of cost efficiency in each
segment of the business process. These foundational theories underscore the necessity of precise
and dynamic cost management practices, setting the stage for AI's disruptive potential [9].
AI in Cost Management: An Overview
AI encompasses technologies such as machine learning (ML), natural language processing (NLP), and
robotic process automation (RPA), which can enhance data analytics, predictive modeling, and
process automation [10]. AI's capabilities in processing large datasets and identifying patterns can
significantly improve decision-making in cost management [11].
AI-Driven Cost Analysis
AI enhances traditional cost analysis through advanced data analytics. ML algorithms can predict
cost behavior with higher accuracy than traditional statistical methods [12]. These algorithms
analyze historical data to identify trends and anomalies, facilitating proactive cost management
strategies [13]. For instance, ML models can forecast cost fluctuations and optimize procurement
strategies to mitigate risks associated with price volatility [14].
Process Automation and Cost Efficiency
Robotic process automation (RPA) is another AI application that significantly impacts SCM. RPA can
automate routine, repetitive tasks such as invoice processing and financial reporting, reducing labor
costs and minimizing human error [15]. Empirical evidence suggests that organizations implementing
RPA in their SCM processes achieve cost reductions and operational efficiencies, as exemplified by
the case study of Telefónica [16].
Predictive and Prescriptive Analytics in SCM
Predictive analytics, powered by AI, enables organizations to anticipate future costs and make
informed strategic decisions. Predictive models can forecast cost drivers and outcomes with greater
precision, allowing firms to allocate resources more effectively [17]. Moreover, prescriptive
analytics, which recommends specific actions based on predictive insights, is gaining traction.
Prescriptive analytics can optimize resource allocation, enhance budgeting accuracy, and streamline
supply chain operations [18].

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AI and Strategic Decision-Making

AI's role in strategic decision-making is expanding. How AI-driven decision support systems (DSS) aid
managers in evaluating cost scenarios and making strategic choices [19]. These systems integrate
various AI technologies to provide comprehensive insights into cost structures and potential impacts
of strategic decisions [20]. For example, AI-driven DSS can simulate different pricing strategies and
their effects on profitability, enabling data-driven decision-making [21].
Challenges and Ethical Considerations
Despite its benefits, the integration of AI in SCM poses several challenges. Data privacy and security
are paramount concerns [22]. The ethical implications of AI, such as bias in decision-making and the
displacement of human workers, also warrant consideration [23]. Future research should address
these challenges to ensure the responsible adoption of AI in SCM [24].
The literature indicates that AI has the potential to revolutionize strategic cost management by
enhancing data analysis, automating processes, and improving decision-making [25]. While
challenges remain, the strategic integration of AI in SCM can lead to significant cost efficiencies and
competitive advantages. Continued research and innovation are essential to fully harness AI's
capabilities in this domain.

III. UNDERSTANDING STRATEGIC COST MANAGEMENT

Strategic cost management involves the identification and control of costs in such a way that it aligns
with the overall strategic objectives of an organization. It goes beyond mere cost-cutting and focuses
on optimizing resources to create sustainable competitive advantages. Here's a breakdown of key
components [26-31]:
 Cost Identification: This involves understanding all costs associated with the production process,
including direct costs like raw materials and labor, as well as indirect costs like overheads and
administrative expenses.
 Cost Control: Once costs are identified, strategic cost management involves controlling them
effectively. This can be achieved through various techniques such as budgeting, variance analysis,
and activity-based costing.
 Value Chain Analysis: Understanding the value chain helps identify areas where costs can be
reduced or eliminated without sacrificing quality or customer satisfaction. This involves analyzing
each step of the production process to identify inefficiencies or opportunities for improvement.
 Strategic Decision Making: Strategic cost management requires making decisions that not only
reduce costs but also contribute to the long-term growth and sustainability of the organization.
This may involve outsourcing certain functions, investing in technology, or reengineering business
processes.

IV. INTEGRATION OF AI IN COST MANAGEMENT

Artificial Intelligence (AI) has the potential to revolutionize cost management by providing advanced
analytics and automation capabilities. Here is some ways AI can be integrated into cost management
[32-36]:
 Predictive Analytics: AI algorithms can analyze historical data to identify patterns and trends,
allowing organizations to forecast future costs more accurately. This enables better decision-
making and proactive cost management strategies.

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 Cost Optimization: AI-powered algorithms can optimize costs by identifying inefficiencies in

processes and recommending solutions to streamline operations. This may involve optimizing
supply chains, reducing energy consumption, or improving resource allocation.
 Automation: AI can automate repetitive tasks such as data entry, invoice processing, and
financial reporting, saving time and reducing human error. This frees up resources to focus on
more strategic activities.
 Risk Management: AI can help identify and mitigate risks that may impact costs, such as supplier
disruptions, market fluctuations, or regulatory changes. By analyzing large volumes of data in
real-time, AI can provide early warnings and recommend appropriate risk mitigation strategies.

V. FRAMEWORK FOR STRATEGIC COST MANAGEMENT THROUGH AI:

Developing a framework for strategic cost management through AI involves several steps [37-42]:
 Data Collection and Integration: The first step is to collect relevant data from various sources
within the organization, such as ERP systems, CRM systems, and financial databases. This data
needs to be integrated and standardized to ensure consistency and accuracy.
 Data Analysis and Modeling: Once the data is collected, AI algorithms can be applied to analyze
it and develop predictive models. This may involve techniques such as machine learning, natural
language processing, and optimization algorithms.
 Decision Support Systems: The insights generated by AI algorithms can be used to support
strategic decision-making processes. This may involve developing dashboards and reports that
visualize key cost drivers and performance metrics.
 Continuous Improvement: Strategic cost management is an ongoing process that requires
continuous monitoring and optimization. AI can help automate this process by continuously
analyzing data and identifying opportunities for improvement.
 Collaboration and Communication: Effective cost management requires collaboration across
different departments and levels of the organization. AI can facilitate communication and
collaboration by providing real-time insights and recommendations to stakeholders.
By integrating AI into the cost management process, organizations can gain a competitive edge by
optimizing costs, improving decision-making, and driving innovation. However, it's important to note
that AI is not a magic bullet and requires careful planning and implementation to realize its full
potential.

VI. FINDINGS AND DISCUSSION

The research findings underscore the transformative impact of AI on supply chain management
(SCM), emphasizing its role in enhancing cost prediction accuracy, optimizing resource allocation,
and improving decision-making processes [43]. Let's break down these outcomes and key success
factors in detail:
Enhanced Cost Prediction Accuracy
Outcome Explanation: AI algorithms, particularly those involving machine learning (ML), are adept
at analyzing large datasets to identify patterns and trends that are not immediately apparent
through traditional methods. By leveraging historical data, real-time information, and predictive
analytics, AI can provide more accurate cost predictions. This allows companies to anticipate future
expenses more precisely, which is crucial for budgeting and financial planning [44-46].

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Implications:
 Risk Mitigation: Better cost prediction helps in identifying potential cost overruns early, allowing
for proactive mitigation strategies.
 Competitive Advantage: Companies can set more competitive prices and improve their market
positioning by accurately predicting costs.
 Improved Profit Margins: Enhanced cost prediction enables better control over expenses,
leading to improved profit margins.
Optimized Resource Allocation
Outcome Explanation: AI-driven tools can analyze various factors affecting resource utilization, such
as demand variability, supplier performance, and production schedules. By optimizing these factors,
AI helps in the efficient allocation of resources, ensuring that materials and labor are used most
effectively [47, 48].
Implications:
 Increased Efficiency: Optimal resource allocation minimizes waste and maximizes productivity.
 Cost Savings: Efficient use of resources translates directly into cost savings.
 Sustainability: Reducing waste and improving resource utilization supports sustainable business
practices.
Improved Decision-Making Processes
Outcome Explanation: AI systems provide decision-makers with data-driven insights, enabling them
to make informed choices quickly and accurately. These insights can come from various AI
applications, such as predictive analytics, natural language processing, and decision-support systems
[49, 50].
Implications:
 Agility: Companies can respond swiftly to market changes and operational challenges.
 Strategic Planning: Data-driven insights support long-term strategic planning and scenario
analysis.
 Operational Excellence: Improved decision-making enhances overall operational performance
and effectiveness.
Key Success Factors
Top Management Support
Explanation: The commitment and support from top management are crucial for the successful
implementation of AI in SCM. This includes providing the necessary resources, fostering a culture
that embraces technological change, and ensuring alignment with organizational goals [51-53].
Implications:
 Leadership Buy-In: Ensures that AI initiatives receive the necessary funding and attention.
 Cultural Adoption: Encourages company-wide acceptance and integration of AI technologies.

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Clear Strategic Alignment

Explanation: AI initiatives must align with the overall strategic objectives of the organization. This
alignment ensures that AI projects contribute directly to the company's goals, such as improving
efficiency, reducing costs, or enhancing customer satisfaction.
Implications:
 Focused Efforts: Resources and efforts are concentrated on initiatives that drive strategic value.
 Measurable Outcomes: Clear alignment with strategic goals facilitates the measurement of AI
project outcomes and their impact on business performance.
Robust Data Infrastructure
Explanation: A strong data infrastructure is foundational for successful AI implementation. This
includes high-quality data collection, storage, processing, and management systems that can
support the sophisticated requirements of AI algorithms [54-56].
Implications:
 Data Quality: Ensures that AI models are trained on accurate and relevant data, leading to
reliable predictions and insights.
 Scalability: A robust infrastructure can handle increasing data volumes and complexity as the
business grows.
Case Studies: Practical Insights
Cost Reductions and Efficiency Gains: Case studies of companies using AI in their supply chains
reveal significant cost reductions and efficiency gains. These companies have reported [57, 558]:
 Lower Inventory Costs: Through better demand forecasting and inventory management.
 Reduced Operational Costs: By automating routine tasks and optimizing supply chain processes.
 Enhanced Customer Satisfaction: Due to more reliable delivery times and improved service
levels.
Examples:
 Retail Industry: AI-driven demand forecasting helps retailers maintain optimal inventory levels,
reducing overstock and stockouts.
 Manufacturing: Predictive maintenance using AI can foresee equipment failures, reducing
downtime and maintenance costs.
 Logistics: AI optimizes route planning for delivery trucks, leading to fuel savings and faster
delivery times.

VII. CONCLUSION
The research findings indicate that AI significantly enhances various aspects of SCM, leading to
better cost prediction, resource optimization, and decision-making. These improvements result in
notable cost reductions and efficiency gains. Success in implementing AI in SCM relies heavily on top
management support, strategic alignment, and robust data infrastructure. Real-world case studies
provide compelling evidence of the tangible benefits that AI can bring to supply chain operations,
making it a valuable tool for companies aiming to improve their competitiveness and operational
efficiency.

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27) Nripendra Narayan Das, SanthakumarGovindasamy, Sanjiv Rao Godla, Yousef A.Baker El-Ebiary and
E.Thenmozhi, “Utilizing Deep Convolutional Neural Networks and Non-Negative Matrix Factorization for
Multi-Modal Image Fusion” International Journal of Advanced Computer Science and
Applications(IJACSA), 14(9), 2023. http://dx.doi.org/10.14569/IJACSA.2023.0140963.
28) MoreshMukhedkar, DivyaRohatgi, VeeraAnkaluVuyyuru, K V S S Ramakrishna, Yousef A.Baker El-Ebiary
and V. Antony Asir Daniel, “Feline Wolf Net: A Hybrid Lion-Grey Wolf Optimization Deep Learning Model
for Ovarian Cancer Detection” International Journal of Advanced Computer Science and
Applications(IJACSA), 14(9), 2023. http://dx.doi.org/10.14569/IJACSA.2023.0140962.
29) N. V. Rajasekhar Reddy, Araddhana Arvind Deshmukh, VudaSreenivasa Rao, Sanjiv Rao Godla, Yousef
A.Baker El-Ebiary, Liz Maribel Robladillo Bravo and R. Manikandan, “Enhancing Skin Cancer Detection
Through an AI-Powered Framework by Integrating African Vulture Optimization with GAN-based Bi-LSTM
Architecture” International Journal of Advanced Computer Science and Applications(IJACSA), 14(9), 2023.
http://dx.doi.org/10.14569/IJACSA.2023.0140960.
30) Maddikera Krishna Reddy, J. C. Sekhar, VudaSreenivasa Rao, Mohammed Saleh Al Ansari, Yousef A.Baker
El-Ebiary, JarubulaRamu and R. Manikandan, “Image Specular Highlight Removal using Generative
Adversarial Network and Enhanced Grey Wolf Optimization Technique” International Journal of Advanced
Computer Science and Applications(IJACSA), 14(6), 2023.
http://dx.doi.org/10.14569/IJACSA.2023.0140668.
31) K. Sundaramoorthy, R. Anitha, S. Kayalvili, AyatFawzy Ahmed Ghazala, Yousef A.Baker El-Ebiary and Sameh
Al-Ashmawy, “Hybrid Optimization with Recurrent Neural Network-based Medical Image Processing for
Predicting Interstitial Lung Disease” International Journal of Advanced Computer Science and
Applications(IJACSA), 14(4), 2023. http://dx.doi.org/10.14569/IJACSA.2023.0140462.
32) Yousef MethkalAbdAlgani, B. Nageswara Rao, Chamandeep Kaur, B. Ashreetha, K. V. DayaSagar and Yousef
A. Baker El-Ebiary, “A Novel Hybrid Deep Learning Framework for Detection and Categorization of Brain
Tumor from Magnetic Resonance Images” International Journal of Advanced Computer Science and
Applications(IJACSA), 14(2), 2023. http://dx.doi.org/10.14569/IJACSA.2023.0140261.
33) Y. A. Baker El-Ebiary et al., "Blockchain as a decentralized communication tool for sustainable
development," 2021 2nd International Conference on Smart Computing and Electronic Enterprise
(ICSCEE), 2021, pp. 127-133, doi: 10.1109/ICSCEE50312.2021.9497910.
34) Ravi Prasad, DudekulaSiddaiah, Yousef A.Baker El-Ebiary, S. Naveen Kumar, K Selvakumar “Forecasting
Electricity Consumption Through A Fusion Of Hybrid Random Forest Regression And Linear Regression
Models Utilizing Smart Meter Data” Journal of Theoretical and Applied Information Technology, Vol. 101.
No. 21 (2023).
35) Franciskus Antonius, Purnachandra Rao Alapati, MahyudinRitonga, IndrajitPatra, Yousef A. Baker El-Ebiary,
MyagmarsurenOrosoo and ManikandanRengarajan, “Incorporating Natural Language Processing into
Virtual Assistants: An Intelligent Assessment Strategy for Enhancing Language Comprehension”
International Journal of Advanced Computer Science and Applications(IJACSA), 14(10), 2023.
http://dx.doi.org/10.14569/IJACSA.2023.0141079.
36) Y. A. Baker El-Ebiary et al., "Track Home Maintenance Business Centers with GPS Technology in the IR 4.0
Era," 2021 2nd International Conference on Smart Computing and Electronic Enterprise (ICSCEE), 2021,
pp. 134-138, doi: 10.1109/ICSCEE50312.2021.9498070.
37) Venkateswara Rao Naramala, B. Anjanee Kumar, VudaSreenivasa Rao, Annapurna Mishra, Shaikh Abdul
Hannan, Yousef A.Baker El-Ebiary and R. Manikandan, “Enhancing Diabetic Retinopathy Detection
Through Machine Learning with Restricted Boltzmann Machines” International Journal of Advanced
Computer Science and Applications(IJACSA), 14(9), 2023.
http://dx.doi.org/10.14569/IJACSA.2023.0140961.

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DOI: 10.5281/zenodo.12515104
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38) K. N. Preethi, Yousef A. Baker El-Ebiary, Esther Rosa Saenz Arenas, Kathari Santosh, Ricardo Fernando
CosioBorda, Jorge L. Javier Vidalón, Anuradha. S and R. Manikandan, “Enhancing Startup Efficiency:
Multivariate DEA for Performance Recognition and Resource Optimization in a Dynamic Business
Landscape” International Journal of Advanced Computer Science and Applications (IJACSA), 14(8), 2023.
http://dx.doi.org/10.14569/IJACSA.2023.0140869.
39) Atul Tiwari, Shaikh Abdul Hannan, RajasekharPinnamaneni, Abdul Rahman Mohammed Al-Ansari, Yousef
A.Baker El-Ebiary, S. Prema, R. Manikandan and Jorge L. Javier Vidalón, “Optimized Ensemble of Hybrid
RNN-GAN Models for Accurate and Automated Lung Tumour Detection from CT Images” International
Journal of Advanced Computer Science and Applications (IJACSA), 14(7), 2023.
http://dx.doi.org/10.14569/IJACSA.2023.0140769.
40) S. I. Ahmad Saany et al., "Exploitation of a Technique in Arranging an Islamic Funeral," 2021 2nd
International Conference on Smart Computing and Electronic Enterprise (ICSCEE), 2021, pp. 1-8, doi:
10.1109/ICSCEE50312.2021.9498224.
41) Y. M. A. Tarshany, Y. Al Moaiad and Y. A. Baker El-Ebiary, "Legal Maxims Artificial Intelligence Application
for Sustainable Architecture And Interior Design to Achieve the Maqasid of Preserving the Life and
Money," 2022 Engineering and Technology for Sustainable Architectural and Interior Design Environments
(ETSAIDE), 2022, pp. 1-4, doi: 10.1109/ETSAIDE53569.2022.9906357.
42) J. A. Jusoh et al., "Track Student Attendance at a Time of the COVID-19 Pandemic Using Location-Finding
Technology," 2021 2nd International Conference on Smart Computing and Electronic Enterprise (ICSCEE),
2021, pp. 147-152, doi: 10.1109/ICSCEE50312.2021.9498043.
43) Y. A. Baker El-Ebiary et al., "E-Government and E-Commerce Issues in Malaysia," 2021 2nd International
Conference on Smart Computing and Electronic Enterprise (ICSCEE), 2021, pp. 153-158, doi:
10.1109/ICSCEE50312.2021.9498092.
44) S. T. Meraj et al., "A Diamond Shaped Multilevel Inverter with Dual Mode of Operation," in IEEE Access,
vol. 9, pp. 59873-59887, 2021, doi: 10.1109/ACCESS.2021.3067139.
45) Mohammad Kamrul Hasan, Muhammad Shafiq, Shayla Islam, Bishwajeet Pandey, Yousef A. Baker El-
Ebiary, Nazmus Shaker Nafi, R. Ciro Rodriguez, Doris Esenarro Vargas, "Lightweight Cryptographic
Algorithms for Guessing Attack Protection in Complex Internet of Things Applications", Complexity, vol.
2021, Article ID 5540296, 13 pages, 2021. https://doi.org/10.1155/2021/5540296.
46) Y. A. B. El-Ebiary et al., "Determinants of Customer Purchase Intention Using Zalora Mobile Commerce
Application," 2021 2nd International Conference on Smart Computing and Electronic Enterprise (ICSCEE),
2021, pp. 159-163, doi: 10.1109/ICSCEE50312.2021.9497995.
47) S. Bamansoor et al., "Efficient Online Shopping Platforms in Southeast Asia," 2021 2nd International
Conference on Smart Computing and Electronic Enterprise (ICSCEE), 2021, pp. 164-168, doi:
10.1109/ICSCEE50312.2021.9497901.
48) Ghanem W.A.H.M. et al. (2021) Metaheuristic Based IDS Using Multi-Objective Wrapper Feature Selection
and Neural Network Classification. In: Anbar M., Abdullah N., Manickam S. (eds) Advances in Cyber
Security. ACeS 2020. Communications in Computer and Information Science, vol 1347. Springer,
Singapore. https://doi.org/10.1007/978-981-33-6835-4_26
49) Y. A. B. El-Ebiary, S. Almandeel, W. A. H. M. Ghanem, W. Abu-Ulbeh, M. M. M. Al-Dubai and S. Bamansoor,
"Security Issues and Threats Facing the Electronic Enterprise Leadership," 2020 International Conference
on Informatics, Multimedia, Cyber and Information System (ICIMCIS), 2020, pp. 24-28, doi:
10.1109/ICIMCIS51567.2020.9354330.
50) Y. A. B. El-Ebiary, "The Effect of the Organization Factors, Technology and Social Influences on E-
Government Adoption in Jordan," 2018 International Conference on Smart Computing and Electronic
Enterprise (ICSCEE), Shah Alam, Malaysia, 2018, pp. 1-4. 19 November 2018, DOI:
10.1109/ICSCEE.2018.8538394.

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DOI: 10.5281/zenodo.12515104
Vol: 61 | Issue: 06 | 2024

51) Franciskus Antonius Alijoyo, S. Janani, Kathari Santosh, Safa N. Shweihat, NizalAlshammry,
JanjhyamVenkata Naga Ramesh, Yousef A. Baker El-Ebiary, Enhancing AI interpretation and decision-
making: Integrating cognitive computational models with deep learning for advanced uncertain reasoning
systems, Alexandria Engineering Journal, Volume 99, 2024, Pages 17-30,
https://doi.org/10.1016/j.aej.2024.04.073.
52) M. Madhavi, Sanjay Agal, NiyatiDhirubhaiOdedra, Harish Chowdhary, Taranpreet Singh Ruprah,
VeeraAnkaluVuyyuru and Yousef A.Baker El-Ebiary, “Elevating Offensive Language Detection: CNN-GRU
and BERT for Enhanced Hate Speech Identification” International Journal of Advanced Computer Science
and Applications(IJACSA), 15(5), 2024. http://dx.doi.org/10.14569/IJACSA.2024.01505118.
53) Taviti Naidu Gongada, Girish BhagwantDesale, ShamraoParashramGhodake, K. Sridharan, VudaSreenivasa
Rao and Yousef A.Baker El-Ebiary, “Optimizing Resource Allocation in Cloud Environments using Fruit Fly
Optimization and Convolutional Neural Networks” International Journal of Advanced Computer Science
and Applications(IJACSA), 15(5), 2024. http://dx.doi.org/10.14569/IJACSA.2024.01505119.
54) Anushree A. Aserkar, Sanjiv Rao Godla, Yousef A.Baker El-Ebiary, Krishnamoorthy and JanjhyamVenkata
Naga Ramesh, “Real-time Air Quality Monitoring in Smart Cities using IoT-enabled Advanced Optical
Sensors” International Journal of Advanced Computer Science and Applications(IJACSA), 15(4), 2024.
http://dx.doi.org/10.14569/IJACSA.2024.0150487.
55) Acemoglu, D., &Restrepo, P. (2019). Artificial Intelligence, Automation, and Work. Journal of Economic
Perspectives, 33(2), 193-210.
56) Bohanec, M., Delibasic, B., &Zupan, B. (2017). Decision Support Systems. Springer Handbook of
Computational Intelligence, 463-482.
57) Brynjolfsson, E., & McAfee, A. (2017). The Business of Artificial Intelligence. Harvard Business Review.
58) Davenport, T. H., &Ronanki, R. (2018). Artificial Intelligence for the Real World. Harvard Business Review.

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