Literature Review: Artificial Intelligence Adoption Within the Accounting Profession Applying the Technology Acceptance Model (3)

Kenneth Kayser, Arnesh Telukdarie

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

1 Citation (Scopus)

Abstract

The rapid advancements in artificial intelligence (AI) technologies have significantly impacted various industries, including the accounting profession. This paper examines the adoption of AI in the accounting profession using the Technology Acceptance Model (TAM) as a framework. The TAM provides a theoretical foundation to understand the factors influencing the acceptance and adoption of AI in accounting, including perceived usefulness, perceived ease of use, attitudes towards AI, and external factors. The paper also discusses the implications of AI adoption for accountants and the challenges associated with integrating AI into accounting practices. Finally, recommendations are provided to facilitate successful AI adoption in the accounting profession.

Original languageEnglish
Title of host publicationTowards Digitally Transforming Accounting and Business Processes - Proceedings of the International Conference of Accounting and Business iCAB, Johannesburg 2023
EditorsTankiso Moloi, Babu George
PublisherSpringer Nature
Pages217-231
Number of pages15
ISBN (Print)9783031461767
DOIs
Publication statusPublished - 2024
EventInternational Conference of Accounting and Business, iCAB 2023 - Johannesburg, South Africa
Duration: 29 Jun 202330 Jun 2023

Publication series

NameSpringer Proceedings in Business and Economics
ISSN (Print)2198-7246
ISSN (Electronic)2198-7254

Conference

ConferenceInternational Conference of Accounting and Business, iCAB 2023
Country/TerritorySouth Africa
CityJohannesburg
Period29/06/2330/06/23

Keywords

  • Accounting
  • Artificial intelligence
  • ChatGPT
  • Digitisation
  • Innovation
  • Technology
  • Technology Acceptance Model (TAM 3)

ASJC Scopus subject areas

  • General Business,Management and Accounting
  • General Economics,Econometrics and Finance

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