Artificial Intelligence-Based Financial Accounting Systems Adoption Model
Keywords:
Artificial Intelligence, AI-based systems, intelligent information technologyAbstract
The aim of the present study is to propose a model for the adoption of artificial intelligence (AI)-based financial accounting systems. This research is applied in terms of its objectives and adopts a mixed-methods approach in terms of the research execution process (type of data). In the first phase, data were collected through interviews conducted based on the study’s objectives. Interviewees responded to questions designed from prior literature related to the topic. Interviews continued until data saturation was reached and researchers were confident that no new information would emerge. In the second phase, the data required to validate the findings from the first phase were collected through a questionnaire developed based on the results of the thematic analysis. The data were then validated using first-order exploratory and confirmatory factor analysis. According to the current study, four dimensions—economic, environmental, social, and technological—were confirmed. Based on the fuzzy Delphi method, the technological dimension ranked first, followed by economic, environmental, and social dimensions, respectively. The results indicate that the technological and economic dimensions (including financial management, program control, scalability, security, and flexibility) are influential dimensions in the adoption of AI-based financial accounting systems. In contrast, environmental and social dimensions (including green information system configuration, resource savings, environmental support facilities, compliance with regulations, key performance indicators, strategic information system planning, knowledge transfer, user satisfaction, and continuous monitoring) are considered as impacted dimensions. Information technology-based systems provide a framework for the efficient use of IT within an organization. These systems focus on strategic alignment, risk management, resource management, performance measurement, compliance of financial systems, and the delivery of corporate value.
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Copyright (c) 2025 Fatemeh Ghorbani (Author); Mansur Garkaz (Corresponding author); Abdolkhalegh Khonaka, Ali Khozein , Alireza Matoufi (Author)
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