Level of Readiness and Adoption on the Use of Artificial Intelligence Technologies in the Accounting Profession

Abstract

This paper provides in-depth correlational research on the level of readiness of the accounting personnel as well as the adoption of the usage of artificial intelligence technologies in their respective field. The quantitative result of this study was to examine whether the level of readiness and adoption have a positive relationship in the various technologies involving the use of artificial intelligence. Descriptive research design was used with a total of 50 accounting personnel derived using purposive sampling from the selected state and private university and local government unit in Cavite. Retrieved data were collected and analyzed using frequency count, percentage, weighted average, standard deviation, and Spearman's Rho method, and were treated with utmost confidentiality. It was found out that participants were somewhat ready in using AI software application, slightly ready in using Cloud technology and moderately ready in using Blockchain technology. It was also revealed that participants were somewhat adoptive on the use of AI software application, slightly adoptive in using Cloud technology and somewhat adoptive in using Blockchain technology in their accounting profession. It was also revealed that there are positive relationships on the level of readiness and adoption on the use of all the AI technologies.

The Effect of Technology Readiness on Adopting Artificial Intelligence in Accounting and Auditing in Vietnam

“…The results from the regression analysis prove this hypothesis because of the positive influence (27.7%) that the independent variables exert on the dependent variables, as depicted by Beta (β = 0.277). These findings are consistent with those reported by Morón and Diokno (2023) The analysis results above indicate that perceived usefulness and ease of use positively influence the adoption of AI technologies by accountants and auditors. Therefore, perceived ease-of-use positively influences accountants' and auditors' usefulness of AI, as β = 0.446.…”

“…The results from the regression analysis prove this hypothesis because of the positive influence (27.7%) that the independent variables exert on the dependent variables, as depicted by Beta (β = 0.277). These findings are consistent with those reported by Morón and Diokno (2023), showing that individuals with high overall TR scores tend to believe in the utility of technology and are more likely to adopt new technologies. Consistent with findings in Haddad et al (2020), Al-Ajam andNor (2015), Damerji (2020), and Morón and Diokno (2023), this study indicated a strong positive relationship between technology readiness and AI adoption.…”

“…These findings are consistent with those reported by Morón and Diokno (2023), showing that individuals with high overall TR scores tend to believe in the utility of technology and are more likely to adopt new technologies. Consistent with findings in Haddad et al (2020), Al-Ajam andNor (2015), Damerji (2020), and Morón and Diokno (2023), this study indicated a strong positive relationship between technology readiness and AI adoption. However, the results contradict the study by Sudaryanto et al (2023), who found no significant influence of technology readiness on adopting AI technology.…”

Pengaruh Disrupsi Teknologi terhadap Kompetensi Akuntan dengan Praktik Akuntansi sebagai Variabel Intervening

“…Pernyataan di atas juga didukung oleh beberapa penelitian terdahulu. Penelitian terdahulu yang mengungkapkan bahwa disrupsi teknologi berpengaruh terhadap praktik akuntansi di antaranya, Mujiono (2021), Fauziyyah (2022), Moron & Diokno (2023), dan Sumarna (2020). Berdasarkan uraian tersebut, hipotesis yang diajukan untuk penelitian ini sebagai berikut, H₄: Disrupsi Teknologi berpengaruh positif terhadap Kompetensi Akuntan melalui Praktik Akuntansi.…”

“…Hasil penelitian ini sesuai dengan penelitian terdahulu, yakni penelitian Mujiono (2021), Fauziyyah (2022), Moron & Diokno (2023), dan Sumarna (2020) yang menyatakan bahwa disrupsi teknologi mempengaruhi secara tidak langsung terhadap kompetensi akuntan melalui praktik akuntansi. Hal ini sejalan dengan Teori Resource-Based View sehingga disrupsi teknologi yang terjadi telah menyebabkan beberapa penyesuaian pada tugas-tugas akuntansi dengan memanfaatkan teknologi.…”