The role of AI adoption in transforming the accounting profession: a diffusion of innovations theory approach

Soufiene Assidi, Mohamed Omran, Tarek Rana and Hela Borgi

Journal of Accounting & Organizational Change, 2025, vol. 21, issue 5, 915-936

Abstract: PurposeThis study aims to examine the impact of Artificial Intelligence (AI) adoption on Tunisia’s accounting profession, using the diffusion of innovations theory (DIT) to explore opportunities and challenges.Design/methodology/approachA survey of 400 academics and professional accountants in Tunisia was conducted, focusing on three key areas: the effect of AI on professional roles and tasks, the enhancement of digital work environments and the development of educational programs. Structural equation modelling (SEM) was used to test the relationships among these variables, providing robust statistical insights.FindingsThe results indicate that AI adoption leads to a 75.7% improvement in the functionality and responsibilities of accounting professionals, a 72.1% enhancement in digital workplace productivity and a 58.4% increase in educational program effectiveness. Despite these positive outcomes, the study identifies significant challenges, including a 63.2% concern related to change management and a 59.8% need for substantial training and technical resources investment. To address these challenges, the findings advocate for targeted professional development programs, collaborative policymaking to establish implementation guidelines and a curriculum overhaul to equip future accountants with AI competencies.Research limitations/implicationsThe findings suggest Tunisian organisations should invest in AI to achieve substantial efficiency and risk management gains. Practitioners, instructors and students are expected to increase their technology expertise to develop more effective accounting procedures in light of AI issues. Collaboration among policymakers, regulators and practitioners is essential to establish clear implementation guidelines.Originality/valueThis study offers theoretical contributions by applying the DIT to AI adoption within an emerging economy, providing a unique perspective on how AI drives digital transformation in the accounting sector. In addition, it delivers practical implications by identifying strategies for overcoming barriers to AI adoption, such as fostering organisational readiness, ensuring access to training resources and enhancing professional collaboration to enable successful AI integration.

Keywords: Artificial intelligence; Accountancy profession; Digital transformation; Diffusion innovations theory; Structural equation modelling; Tunisia (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-04-2024-0124

DOI: 10.1108/JAOC-04-2024-0124

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