Analysis of the Technology Acceptance of Artificial Intelligence at Public Accounting Firms

Ketut Sinta Trisnadewi (), Nyoman Angga Pradipa and Ni Made Ayu Dwijayanti
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Ketut Sinta Trisnadewi: Politeknik Negeri Bali, Accounting Department
Nyoman Angga Pradipa: Politeknik Negeri Bali, Accounting Department
Ni Made Ayu Dwijayanti: Politeknik Negeri Bali, Accounting Department

A chapter in Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024), 2024, pp 54-61 from Springer

Abstract: Abstract The adoption of artificial intelligence (AI) has transformed various sectors by enhancing operational efficiency and enabling innovative strategies. However, its application in accounting and auditing remains underexplored, particularly in public accounting firms in Indonesia. This study investigates the adoption of AI in Indonesian public accounting firms, focusing on the implementation, benefits, and barriers associated with its use in auditing. A qualitative research design was employed, involving structured interviews with partners from four public accounting firms. Findings reveal variability in AI adoption, with some firms yet to integrate AI into their audit processes due to limited understanding and resources. Others have partially adopted AI for specific tasks, indicating a cautious but progressive approach toward technological integration. The study identifies several barriers to AI adoption, including a lack of skilled personnel, resistance to change, and infrastructural challenges. These findings underscore the need for tailored strategies to enhance AI adoption, such as targeted training programs and technological infrastructure development. This research contributes to the existing literature by providing a comprehensive analysis of the impact of AI on auditing practices in Indonesia and highlights the need for further studies to explore frameworks that can facilitate effective AI integration. The insights from this study are expected to support both theoretical advancements and practical applications in the field of auditing.

Keywords: Artificial Intelligence; Auditing; Technology Acceptance (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-622-2_7

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