Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting

H Damerji, A Salimi - Accounting Education, 2021 - Taylor & Francis
ABSTRACT The use of Artificial Intelligence (AI) is growing rapidly in accounting practice,
and firms desire new hires who have adopted this technology. Universities can prepare …

The effect of technology readiness on adopting artificial intelligence in accounting and auditing in Vietnam

NTM Anh, LTK Hoa, LP Thao, DA Nhi, NT Long… - Journal of Risk and …, 2024 - mdpi.com
This research article focuses on investigating the impact of technology readiness (TR) on the
adoption of artificial intelligence (AD) by accountants and auditors, utilizing intermediary …

Understanding perceptions of academics toward technology acceptance in accounting education

HM Al-Hattami - Heliyon, 2023 - cell.com
Utilizing technology acceptance model (TAM), this paper investigated perceptions of
academics at Yemeni universities toward the intention to adopt and integrate technology into …

Artificial intelligence: Reshaping the accounting profession and the disruption to accounting education

AF Holmes, A Douglass - Journal of Emerging Technologies …, 2022 - publications.aaahq.org
This study provides insights from accounting professionals on the impact of artificial
intelligence (AI) adoption and the associated risks on the accounting profession. Survey …

Technology acceptance of artificial intelligence (AI) among heads of finance and accounting units in the shared service industry

NA Norzelan, IS Mohamed, M Mohamad - Technological Forecasting and …, 2024 - Elsevier
This research intends to investigate the technology acceptance of artificial intelligence (AI)
among the heads of finance and accounting units in the shared service industry, using the …

Information technology acceptance in the internal audit profession: Impact of technology features and complexity

HJ Kim, M Mannino, RJ Nieschwietz - International Journal of Accounting …, 2009 - Elsevier
Although various information technologies have been studied using the technology
acceptance model (TAM), the study of acceptance of specific technology features for …

Determinants of artificial intelligence adoption in SMEs: The mediating role of accounting automation

A Rawashdeh, M Bakhit… - International Journal of …, 2023 - m.growingscience.com
The study examines the technological factors influencing the adoption of artificial
intelligence (AI) technology. In addition, this study examines the mediating role of …

Technology readiness, internet self‐efficacy and computing experience of professional accounting students

ML Lai - Campus-Wide Information Systems, 2008 - emerald.com
Purpose–This study aims to assess the state of technology readiness of professional
accounting students in Malaysia, to examine their level of internet self‐efficacy, to assess …

The impact of self-efficacy on accountants' behavioral intention to adopt and use accounting information systems

AA Alamin, CL Wilkin, W Yeoh… - Journal of information …, 2020 - publications.aaahq.org
Digitalization increasingly affects the accounting profession as it engages with pervasive
technologically enabled systems that support business processes and financial …

Critical factors affecting the adoption of artificial intelligence: An empirical study in Vietnam

TL NGUYEN, VP NGUYEN… - The Journal of Asian …, 2022 - koreascience.kr
The term" artificial intelligence" is considered a component of sophisticated technological
developments, and several intelligent tools have been developed to assist organizations …