Title: An Analysis of the Implications of Generative Artificial Intelligence Organizational Adoption on the Level of Perceived Financial Data Security
Authors: Ivan A. Cruz , Marwin D. Gamboa , Erica Mae T. Manalang , Ma. Angela P. Pangan , Maureen Isabel W. Tobias , Alan Y. Cabaluna, Ph.D. , Jason Y. Carreon, MBA
Volume: 10
Issue: 7
Pages: 33-48
Publication Date: 2026/07/28
Abstract:
This study examines the impact of Generative Artificial Intelligence (Generative AI) adoption on perceived financial data security within Business Process Outsourcing (BPO) firms in the Clark Freeport and Special Economic Zone (CFEZ), Philippines. As organizations increasingly integrate Generative AI tools like ChatGPT, Google Gemini, and Microsoft Copilot into accounting and financial processes, questions arise about the security and confidentiality of sensitive data. The research focused on three key aspects of AI adoption: employee literacy in using AI tools, functional integration into organizational processes, and organizational support through policies and oversight. Using quantitative-descriptive-correlational design, survey data were collected from 160 professionals, including accountants, managers, and IT staff, and analyzed with descriptive statistics and Pearson correlation. Results indicate that higher levels of AI literacy, well-structured integration, and strong organizational support positively influence employees' confidence in financial data security. However, gaps in oversight and training were found to limit the full potential of secure AI use. The study emphasizes that technological implementation alone is insufficient; human factors and governance play a critical role in shaping perceptions of security. Findings provide practical insights for organizations to strengthen policies, improve AI literacy, and balance efficiency with ethical, secure handling of financial information, guiding responsible AI adoption in emerging economies.