AI Adoption in Accounting: Insights From a French Professional Services Context

AI Adoption in Accounting

Fateh Saci, Mohamad Ahmad and Sajjad Jasimuddin
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Mohamad Ahmad: LARGEPA - Laboratoire de recherche en sciences de gestion Panthéon-Assas - Université Paris-Panthéon-Assas
Sajjad Jasimuddin: Kedge BS - Kedge Business School

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Abstract: Artificial Intelligence (AI) is reshaping accounting services, making it vital to understand the factors that drive its adoption. This study investigates AI adoption among French accounting professionals using an integrated Technology Acceptance Model (TAM) and Technological-Organizational-Environmental (TOE) framework. A cross-sectional survey of 238 accounting professionals was analyzed using structural equation modeling (SEM). The results show that perceived compatibility, IT infrastructure, financial readiness, trust, and vendor support positively influence adoption intention through their effects on perceived usefulness and ease of use, while perceived cost acts as a significant barrier. This model explains a substantial portion of the variance in adoption intention. The study offers practical recommendations for firms and AI vendors and contributes crucial empirical evidence on AI acceptance within the French professional service context.

Keywords: France; Technology Adoption Model; Accounting; Artificial Intelligence; Artificial Intelligence Accounting Technology Adoption Model France (search for similar items in EconPapers)
Date: 2026-03-17
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-05560655v1
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Published in Journal of Global Information Management, 2026, 34 (1), pp.1-28. ⟨10.4018/JGIM.404639⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-05560655

DOI: 10.4018/JGIM.404639

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