Artificial Intelligence Adoption Among Accountants: Empirical Study in Austria

A growing number of organizations are integrating Artificial Intelligence (AI) into their operations, and into their business to enhance effectiveness and efficiency. Drawing upon the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB), this study delves into the factors that impact the intention to employ artificial intelligence within this specific group of organizations employing the advanced technique of Smart Partial Least Squares-structural equation modeling (PLS-SEM). An online survey was conducted in Austria to gather a dataset of 103 accounting professionals. Perceived usefulness and ease of use were the most significant factors in forecasting the accountants’ perspective towards Artificial Intelligence; the attitude itself, along with perceived usefulness, social norms, and expertise, determinants of the intention to utilize Artificial Intelligence were identified. However, Perceived Ease of Use did not influence the behavioral intention of Artificial Intelligence. This study provides theoretical and practical contributions to the understanding of behavioral intention in the accounting industry. The provision of guidance to management is aimed at facilitating the seamless integration of the TAM and TPB model within organizational operations, to optimize the utilization of Artificial Intelligence (AI) more efficiently and appropriately.