Literature Review: Artificial Intelligence Adoption Within the Accounting Profession Applying the Technology Acceptance Model (3)

Kenneth Kayser and Arnesh Telukdarie ()
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Kenneth Kayser: University of Johannesburg Business School
Arnesh Telukdarie: University of Johannesburg Business School

A chapter in Towards Digitally Transforming Accounting and Business Processes, 2024, pp 217-231 from Springer

Abstract: Abstract The rapid advancements in artificial intelligence (AI) technologies have significantly impacted various industries, including the accounting profession. This paper examines the adoption of AI in the accounting profession using the Technology Acceptance Model (TAM) as a framework. The TAM provides a theoretical foundation to understand the factors influencing the acceptance and adoption of AI in accounting, including perceived usefulness, perceived ease of use, attitudes towards AI, and external factors. The paper also discusses the implications of AI adoption for accountants and the challenges associated with integrating AI into accounting practices. Finally, recommendations are provided to facilitate successful AI adoption in the accounting profession.

Keywords: Artificial intelligence; Technology Acceptance Model (TAM 3); Accounting; Technology; ChatGPT; Innovation; Digitisation (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-46177-4_12

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DOI: 10.1007/978-3-031-46177-4_12

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