Salawu, Mary Kehinde, and Tankiso Steven Moloi. 2020. “Critical Factors for Accounting Estimation of Investment in Artificial Intelligence: An Imperative for Accounting Standards Setters in the Fourth Industrial Revolution Era: Array”. The Journal of Accounting and Management 10 (1). https://dj.univ-danubius.ro/index.php/JAM/article/view/200.