The Effect of Technology Readiness on Adopting Artificial Intelligence in Accounting and Auditing in Vietnam

Author:

Anh Nguyen Thi Mai1,Hoa Le Thi Khanh1,Thao Lai Phuong1,Nhi Duong Anh2,Long Nguyen Thanh1,Truc Nguyen Thanh1,Ngoc Xuan Vu3ORCID

Affiliation:

1. Department of Financial Accounting, School of Accounting and Auditing, National Economics University, Hanoi 100000, Vietnam

2. School of Banking and Finance, National Economics University, Hanoi 100000, Vietnam

3. Department of Microeconomics, Faculty of Economics, National Economics University, Hanoi 100000, Vietnam

Abstract

This research article focuses on investigating the impact of technology readiness (TR) on the adoption of artificial intelligence (AD) by accountants and auditors, utilizing intermediary factors, such as perceived usefulness (PU) and perceived ease-of-use (PEOU), within companies in Vietnam. Based on 143 survey responses, the results demonstrate a positive relationship between TR and AI adoption among professionals in the accounting and auditing industry. Additionally, the analysis reveals that the intermediary factors PU and PEOU positively influence AI adoption. TR consistently relates with PU and PEOU in applying artificial intelligence in accounting and auditing. The result of the experiment study is that technology readiness positively impacts the AI adoption of accountants and auditors from companies in Vietnam. Hence, perceived usefulness and ease of use mediate the relationship between technology readiness and the adoption of AI technologies by workers in the accounting and auditing industry. This study contributes not only academically by enriching scientific knowledge on AI adoption but also holds practical significance by suggesting training and development policies from a business perspective in the future.

Publisher

MDPI AG

Subject

Finance,Economics and Econometrics,Accounting,Business, Management and Accounting (miscellaneous)

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