Artificial Intelligence in Action: Exploring Financial Management Practices in Moroccan Universities

Abstract

In the rapidly developing era of technology and digitalization, artificial intelligence (AI) has gradually evolved and reached our vision. AI has the ability to revolutionize traditional learning and teaching patterns by enhancing educational performances, personalizing learning experiences, and streamlining administrative tasks (Popenici & Kerr , 2017; Fowler, 2023).

The significance of this research is motivated by the emergency of Moroccan public universities' financial challenges, which demand innovative measures to enhance their financial management. Through the adoption of Artificial Intelligence (AI) in these processes, the universities are able to leverage technology for enhanced efficiency and optimization of resources. The immediate impact of AI on learning outcomes remains a subject of investigation and discussion (Hadithy et al., 2023). This study seeks to explore how the perceptions of AI by financial managers and educators can inform its effective uptake, paving the way for sustainable financial management reforms in Moroccan universities (Hajam & Gahir, 2024).

Thus, universities have gradually introduced new technologies to make their management modern. Moroccan public universities are experiencing considerable financial strain in terms of funding and substantial operational expenses. Hence, integrating AI into financial management practices within Moroccan universities is considered a significant tool to enhance efficient financial management reform.

This study aims to investigate the perceptions, experiences, and potential difficulties that could be faced by financial administrators and professors of higher education regarding the implementation of AI tools in optimising the financial management practices of Moroccan public universities to ensure better educational outcomes.

Through a qualitative study using semi-structured interviews with deans, professors, financial responsibles, and administrators from different universities operating in the public sector in Morocco, the research seeks to provide insights into the potential benefits and challenges of integrating AI in the management of their financial practices and its implications on educational sustainability.

Keywords: Artificial intelligence, financial management, higher education.

DOI: 10.7176/EJBM/17-9-07

Publication date: October 30th 2025