Existing and Prospective Artificial Intelligence Initiatives within the Business Contexts of a Developing Country - Empirical Study based on Content Analysis of Sri Lankan Public Listed Companies’ Annual Reports

L.M. Thilini Maheshika Kumari
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L.M. Thilini Maheshika Kumari: Department of Finance, Faculty of Management and Finance, University of Sri Jayewardenepura

International Journal of Latest Technology in Engineering, Management & Applied Science, 2025, vol. 14, issue 4, 707-717

Abstract: Artificial Intelligence (AI) is considered as one of evolutionary technologies, which enhances the efficient management of different business and industrial contexts, while having its own risks and limitations as well. Even though the developed countries are significantly utilizing AI technologies, practical usage of AI applications within developing countries including Sri Lanka is considerably lower. With the context of Sri Lanka holds a significantly lower rank in most of AI based global rankings indices and contains considerably lower amount of AI based research, this study is aiming to identify the existing and prospective AI applications within Sri Lankan businesses. Annual reports of 279 public listed companies which belongs to 20 industry groups have been studied to identify the reported contents relevant to existing and prospective AI usage, among which only 26 companies contained the relevant content. Through the content analysis, current and prospective AI usage within different industry groups in Sri Lanka have been identified and elaborated within this report.

Date: 2025
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