Technology acceptance of artificial intelligence (AI) among heads of finance and accounting units in the shared service industry

This research intends to investigate the technology acceptance of artificial intelligence (AI) among the heads of finance and accounting units in the shared service industry, using the Theory of Planned Behavior (TPB) and the Unified Theory of Acceptance and Use of Technology (UTAUT). A structured questionnaire was used to conduct a cross-sectional study of 75 heads or representatives of the Shared Service Industry in the Finance and Accounting departments. The findings show that performance expectancy, attitude, skill, and technical capability all have a major impact on AI technology acceptance. On the other hand, there is no link between AI technology acceptance and effort expectancy, social influence, or facilitating conditions. The findings provide insights on the important areas that need to be prioritized when businesses use AI, particularly in finance and accounting.

Automated summary

This research aims to investigate the technology acceptance of artificial intelligence (AI) among the heads of finance and accounting units in the shared service industry, using the Theory of Planned Behavior (TPB) and the Unified Theory of Acceptance and Use of Technology (UTAUT). The findings show that performance expectancy, attitude, skill, and technical capability have a major impact on AI technology acceptance. However, there is no link between AI technology acceptance and effort expectancy, social influence, or facilitating conditions. The findings provide insights on important areas to prioritize when using AI in business, especially in finance and accounting.