Technology acceptance of artificial intelligence (AI) among heads of finance and accounting units in the shared service industry

Nur Azira Norzelan, Intan Salwani Mohamed and Maslinawati Mohamad

Technological Forecasting and Social Change, 2024, vol. 198, issue C

Abstract: This research intends to investigate the technology acceptance of artificial intelligence (AI) among the heads of finance and accounting units in the shared service industry, using the Theory of Planned Behavior (TPB) and the Unified Theory of Acceptance and Use of Technology (UTAUT). A structured questionnaire was used to conduct a cross-sectional study of 75 heads or representatives of the Shared Service Industry in the Finance and Accounting departments. The findings show that performance expectancy, attitude, skill, and technical capability all have a major impact on AI technology acceptance. On the other hand, there is no link between AI technology acceptance and effort expectancy, social influence, or facilitating conditions. The findings provide insights on the important areas that need to be prioritized when businesses use AI, particularly in finance and accounting.

Keywords: Artificial intelligence (AI); Performance expectancy; Effort expectancy; Social influence; Facilitating condition; Attitude; Skill; And technical capability (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:tefoso:v:198:y:2024:i:c:s0040162523007072

DOI: 10.1016/j.techfore.2023.123022

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