影响会计行业采用人工智能的因素:科威特公共部门的案例

IF 2.9 Q2 BUSINESS

Competitiveness Review Pub Date : 2023-12-06 DOI:10.1108/cr-09-2022-0137

Hasan Al Wael, Wael Abdallah, Hasan Ghura, Amina Buallay

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引用次数: 0

摘要

本研究旨在调查影响科威特公共会计部门采用人工智能(AI)的组织和个人因素。设计/方法/方法本研究的方法是对393名有经验的会计专业人员进行横断面调查，使用偏最小二乘结构方程模型来分析数据。研究结果表明，组织文化、监管支持、感知有用性和易用性对人工智能采用具有直接的正向影响，而感知有用性和易用性也通过会计利润和行为意图产生间接的正向影响。然而，资源的可用性、有效的沟通渠道和竞争压力对人工智能的采用影响不显著。原创性/价值本研究开创了一个结构框架来阐明通过人工智能系统集成对会计质量的感知增强。此外，本研究增加了关于会计中人工智能采用的文献。本研究还提供了关于科威特公共会计部门组织如何看待会计中的人工智能系统的经验证据。

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Factors influencing artificial intelligence adoption in the accounting profession: the case of public sector in Kuwait

Purpose

This study aims to investigate the organizational and individual factors that influence the adoption of artificial intelligence (AI) in Kuwait's public accounting sector.

Design/methodology/approach

The methodology of this study is a cross-sectional survey of 393 experienced accounting professionals, using partial least square structural equation modeling to analyze the data.

Findings

The findings show that organizational culture, regulatory support, perceived usefulness and ease of use have a direct positive effect on AI adoption, while perceived usefulness and ease of use also have an indirect positive effect through accounting profit and behavioral intention. However, the availability of resources, effective communication channels and competition pressure have an insignificant impact on AI adoption.

Originality/value

This study pioneers a structural framework to elucidate the perceived enhancement of accounting quality through AI system integration. Further, this research adds to the literature on AI adoption in accounting. This study also offers empirical evidence regarding how organizations in Kuwait's public accounting sector view AI systems in accounting.

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来源期刊

Competitiveness Review BUSINESS-

CiteScore

6.60

自引率

17.20%

发文量

期刊介绍： The following list indicates the key issues in the Competitiveness Review. We invite papers on these and related topics. Special issues of the Review will collect papers on specific topics selected by the editors. Definition/conceptual framework of competitiveness Competitiveness diagnostics and rankings Competitiveness and economic outcomes Specific dimensions of competitiveness Competitiveness and endowments Competitiveness and economic development Location and business strategy International business and the role of MNCs Innovation and innovative capacity Clusters and cluster initiatives Institutions for competitiveness Public policy (e.g., innovation, cluster development, regional development) The Competitiveness Review aims to publish high quality papers directed at scholars, government institutions, businesses and practitioners. It appears in collaboration with key academic and professional groups in the field of competitiveness analysis and policy, including the Microeconomics of Competitiveness (MOC) network and The Competitiveness Institute (TCI) practitioner network for competitiveness, clusters and innovation.