Determinants Artificial Intelligence Adoption in Accounting: Relational Study on Innovation, Digital Knowledge, and Perceived Usefulness

Wênyka Preston Leite Batista da Costa and Jandeson Dantas da Silva

International Journal of Economics and Finance, 2026, vol. 18, issue 3, 1

Abstract: This study aimed to analyze the relationship between innovation, digital knowledge, and attitudes toward technology in the adoption of artificial intelligence (AI) in accounting. A quantitative, descriptive, and explanatory research design was employed, using a structured Likert-scale questionnaire. The sample consisted of 168 accounting professionals, and the data were examined using descriptive statistics, factor analysis, Pearson correlation, and multiple linear regression. The findings indicate that innovation, digital knowledge, and attitudes toward technology exert significant influence on the acceptance of artificial intelligence, demonstrating that the combination of technical preparedness and openness to new tools enhances the efficiency and quality of accounting practices. The study contributes academically by expanding the understanding of the drivers of digital transformation in accounting and offers practical implications for professionals and organizations aiming to align their strategies with technological demands. From a social perspective, it reinforces the relevance of accounting as an instrument of transparency and support for decision-making.

Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:ibn:ijefaa:v:18:y:2026:i:3:p:1

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