This study examines the role of Artificial Intelligence (AI) in personalizing customer experiences, focusing on the benefits, challenges, and opportunities presented by this technology. AI enables companies to enhance operational efficiency while creating more personalized customer experiences through deep data analysis. The technology provides relevant product and service recommendations, optimizes every stage of the customer journey, and improves engagement and satisfaction. The research was conducted through webinars involving various groups, including academics, practitioners, and the general public. The findings indicate that AI implementation offers significant benefits, such as improved operational efficiency and customer satisfaction. However, ethical, privacy, and data security challenges require a responsible implementation approach. With a strong ethical framework, AI can continue to be developed to support innovation without compromising customer rights protection.

This study examines the interaction between conservative financial reporting and managerial incentives in decision-making, using a qualitative approach through a literature review. Conservative financial reporting plays a crucial role in enhancing the transparency and accuracy of information utilized by managers in the decision-making process. On the other hand, optimally designed managerial incentives can encourage managers to value and utilize the accounting information presented conservatively. The findings indicate that accounting conservatism can reduce the risk of inappropriate decision-making, although it may also pose potential risks of avoidance towards necessary investments for company growth. This research provides insights into the importance of balancing the implementation of conservative financial reporting and managerial incentives, as well as its implications for corporate performance. The results of this study are expected to serve as a reference for company management in designing more effective incentive systems and reporting.