Intelligent Management and Artificial Intelligence: Trends, Challenges, and Opportunities, Vol.1

Purpose: The increasing integration of artificial intelligence (AI) in accounting raises questions about professionals' willingness to adopt AI tools and the factors influencing this adoption. This study examines key determinants of AI adoption, including openness to technological innovation, professional experience, and perceived control over automation processes. Need for the study: While prior research has explored the benefits and challenges of AI in accounting, there is a need for empirical evidence regarding how demographic and professional factors shape adoption patterns. Understanding these factors is crucial for designing effective training programs and policies that facilitate AI integration while addressing ethical concerns. Methodology: A quantitative research approach was applied, utilizing logistic regression, chi-square tests, and Kruskal-Wallis’s analysis to examine the relationships between AI adoption and key variables. The study sample consisted of accounting professionals from various organizational settings. Findings: The results indicate that openness to technological innovation significantly predicts AI adoption, whereas years of experience show a weak inverse relationship with AI acceptance. Ethical considerations and perceived control over automation processes also influence accountants' preferences. Gender differences in AI adoption were observed, though their statistical significance remains marginal. Practical Implications: The findings highlight the need for targeted training programs that enhance technological proficiency and address ethical concerns surrounding AI use in accounting. Organizations and policymakers should develop regulatory frameworks that balance automation benefits with transparency and accountability. Future research should explore the longitudinal effects of AI exposure and investigate the impact of workplace culture and institutional policies on AI adoption.