The Effect of Technology Readiness on Adopting Artificial Intelligence in Accounting and Auditing in Vietnam

Nguyen Thi Mai Anh, Le Thi Khanh Hoa, Lai Phuong Thao, Duong Anh Nhi, Nguyen Thanh Long, Nguyen Thanh Truc and Vu Ngoc Xuan ()
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Nguyen Thi Mai Anh: Department of Financial Accounting, School of Accounting and Auditing, National Economics University, Hanoi 100000, Vietnam
Le Thi Khanh Hoa: Department of Financial Accounting, School of Accounting and Auditing, National Economics University, Hanoi 100000, Vietnam
Lai Phuong Thao: Department of Financial Accounting, School of Accounting and Auditing, National Economics University, Hanoi 100000, Vietnam
Duong Anh Nhi: School of Banking and Finance, National Economics University, Hanoi 100000, Vietnam
Nguyen Thanh Long: Department of Financial Accounting, School of Accounting and Auditing, National Economics University, Hanoi 100000, Vietnam
Nguyen Thanh Truc: Department of Financial Accounting, School of Accounting and Auditing, National Economics University, Hanoi 100000, Vietnam
Vu Ngoc Xuan: Department of Microeconomics, Faculty of Economics, National Economics University, Hanoi 100000, Vietnam

JRFM, 2024, vol. 17, issue 1, 1-15

Abstract: This research article focuses on investigating the impact of technology readiness (TR) on the adoption of artificial intelligence (AD) by accountants and auditors, utilizing intermediary factors, such as perceived usefulness (PU) and perceived ease-of-use (PEOU), within companies in Vietnam. Based on 143 survey responses, the results demonstrate a positive relationship between TR and AI adoption among professionals in the accounting and auditing industry. Additionally, the analysis reveals that the intermediary factors PU and PEOU positively influence AI adoption. TR consistently relates with PU and PEOU in applying artificial intelligence in accounting and auditing. The result of the experiment study is that technology readiness positively impacts the AI adoption of accountants and auditors from companies in Vietnam. Hence, perceived usefulness and ease of use mediate the relationship between technology readiness and the adoption of AI technologies by workers in the accounting and auditing industry. This study contributes not only academically by enriching scientific knowledge on AI adoption but also holds practical significance by suggesting training and development policies from a business perspective in the future.

Keywords: artificial intelligence; accounting; auditing; technology adoption; technology readiness (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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