Factors Affecting Decision to Adopt Artificial Intelligence During COVID-19 Pandemic Period: Evidence from PLS-SEM and fsQCA

IF 3 Q2 BUSINESS

Vision-The Journal of Business Perspective Pub Date : 2023-05-12 DOI:10.1177/09722629221149847

Nguyen Vinh Khuong, Le Huu Tuan Anh, Levine Ha, Le Van Cuong, Nguyen Ha Thanh Ngan, Hoang Thi Minh Thu, Le Kim Minh

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引用次数: 0

Abstract

The study investigated the factors influencing the demand for Artificial Intelligence (AI) applications in Vietnam from the perspective of Accounting and Auditing. The data was gathered using a quantitative technique based on questionnaires to study a total of 206 accountants and auditors, and was analysed using the PLS-SEM method to determine influential factors and their relationships. In addition, we compare the PLS-SEM results with a recently established approach of panel data fuzzy-set qualitative comparative analysis (fsQCA). The results reveal that the components of finance, tasks, technology, epidemics, knowledge readiness and trust all have a favourable impact on the use of AI in Accounting and Auditing in Vietnam. Besides, the fsQCA results are consistent with the PLS-SEM method, which means that our findings are robust and valid. This study adds empirical evidence to the scientific literature on AI in Accounting and Auditing, which will be immensely beneficial for legislators and businesses looking to improve company efficiency. Besides, applying the fsQCA approach contributes significantly to the existing literature about the research method.

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COVID-19大流行期间影响人工智能决策的因素:来自PLS-SEM和fsQCA的证据

该研究从会计和审计的角度调查了影响越南人工智能(AI)应用需求的因素。采用基于问卷调查的定量方法收集数据，对共206名会计师和审计师进行研究，并使用PLS-SEM方法进行分析，以确定影响因素及其关系。此外，我们将PLS-SEM结果与最近建立的面板数据模糊集定性比较分析(fsQCA)方法进行了比较。结果显示，财务、任务、技术、流行病、知识准备和信任的组成部分都对越南会计和审计中人工智能的使用产生了有利影响。此外，fsQCA结果与PLS-SEM方法一致，这意味着我们的发现是稳健和有效的。这项研究为会计和审计中人工智能的科学文献增加了经验证据，这将对希望提高公司效率的立法者和企业非常有益。此外，应用fsQCA方法对现有研究方法的文献有重要贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Vision-The Journal of Business Perspective Multiple-

CiteScore

4.60

自引率

0.00%

发文量

121

期刊介绍： Vision-The Journal of Business Perspective is a quarterly peer-reviewed journal of the Management Development Institute, Gurgaon, India published by SAGE Publications. This journal contains papers in all functional areas of management, including economic and business environment. The journal is premised on creating influence on the academic as well as corporate thinkers. Vision-The Journal of Business Perspective is published in March, June, September and December every year. Its targeted readers are researchers, academics involved in research, and corporates with excellent professional backgrounds from India and other parts of the globe. Its contents have been often used as supportive course materials by the academics and corporate professionals. The journal has been providing opportunity for discussion and exchange of ideas across the widest spectrum of scholarly opinions to promote theoretical, empirical and comparative research on problems confronting the business world. Most of the contributors to this journal range from the outstanding and the well published to the upcoming young academics and corporate functionaries. The journal publishes theoretical as well as applied research works.